{"database": "mytown-research", "table": "audit_findings", "rows": [[28, "wa-sao", "1021280", "2017-001", null, "WA", "Eastmont School District No 206", "School District", "1857", null, "no_match", "Washington State Auditor's Office", "Financial and Federal audit \u2014 Eastmont School District No 206", "Financial and Federal", 2017, "2016-09-01", "2017-08-31", "2018-05-07", "federal_award_compliance", "material_weakness", 0.0, "Questioned Cost Amount: $0", "The District did not have adequate internal controls to comply with federal suspension and debarment requirements. CFDA Number and Title: 84.010 \u2013 Title I Grants to Local Educational Agencies Federal Grantor Name: U.S. Department of Education Federal Award/Contract Number: NA Pass-through Entity Name: Office of Superintendent of Public Instruction Pass-through Award/Contract Number: 09-206 Questio", "Background \nDuring fiscal year 2017, the District spent $1,270,741 in Title I grant funds. This \nprogram\u2019s objective is to improve the teaching and learning of children who are at \nrisk of not meeting challenging academic standards and who reside in areas with \nhigh concentrations of children from low-income families. The District used these \nfunds to improve teaching and learning at seven school buildings. \nFederal requirements prohibi t grant recipients from contracting with or making \nsubawards to parties who have been suspended or debarred from doing business \nwith the federal government. To comply with this requirement, the District must \nverify that vendors receiving $25,000 or more in federal awards have not been \nsuspended or debarred. This verification may be accomplished by obtaining a \nwritten certification from the vendor or inserting a clause in the contract in which \nthe vendor states it is not suspended or debarred. Alternatively, the District may \nreview the federal Excluded Parties List (EPLS) issued by the U.S. General \nServices Administration. The District must meet one of these requirements before \nentering into a contract with the vendor. \n \nWashington State Auditor's Office\n___________________________________________________________________________________________________________________\nDescription of Condition \nThe District has a process in place, but it was not effective to ensure compliance. \nThe District did not obtain a written certification or review EPLS to verify two \nvendors it paid $61,849 were not suspended or debarred before awarding the \ncontracts. \nWe consider this internal control deficiency to be a material weakness. \nThis issue was not reported as a finding in the prior audit. \nCause of Condition \nThe District does not typically use Title I funds to pay vendors for goods or services \nover $25,000. Therefore, the District\u2019s standard process was not followed. \nEffect of Condition and Questioned Costs \nAny payments of program funds to a vendor that has been suspended or debarred \nwould be unallowable and subject to recovery by the grantor. \nWe were able to v erify neither of the vendors had been suspended or debarred. \nTherefore, we are not questioning the related costs. \nRecommendation \nWe recommend the District follow established internal controls to ensure vendors \nare not suspended or debarred from participati ng in federal programs before \nentering into contracts. \nDistrict\u2019s Response \nThe District concurs with the auditor\u2019s finding. The District is aware of the \nrequirement that certification be obtained from vendors in order to ensure that the \nvendor is not suspended or debarred from doing business with the Federal \ngovernment. In the instances noted by the auditor, staff were not aw are that the \nrequirement related to cumulative totals. \nThe District has implemented changes to procedures that require review of the \nFederal Excluded Parties List (EPLS) for any purchase that is using state or federal \nsupplemental program dollars. The documentation of this review will be attached \nto the internal document used to request spending of these program dollars. We \nare confident that with this improvement in our process that the required \ndocumentation will be obtained prior to a payment of any amount being issued to \na vendor. \n \nWashington State Auditor's Office\n___________________________________________________________________________________________________________________\n \n \nAuditor\u2019s Remarks \nWe appreciate the District\u2019s commitment to resolve this finding and thank the \nDistrict for its cooperation and assistance during the audit. We will review the \ncorrective action taken during our next audit. \nApplicable Laws and Regulations \nThe American Institute of Certified Public Accountants defines significant \ndeficiencies and material weaknesses in its Codification of Statements on Auditing \nStandards, section 935, paragraph 11. \nTitle 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative \nRequirements, Cost Principles, and Audit Requirements for Federal Awards \n(Uniform Guidance), section 200.303 Internal controls, establishes internal control \nrequirements for management of Federal awards to non-Federal entities. \nTitle 2 CFR Part 200, Uniform Guidance, section 200.516 Audit findings, \nestablishes reporting requirements for audit findings, and requirements for \nmanagement of Federal awards to non-Federal entities. \nTitle 2 CFR Part 180, OMB Guidelines to Agencies on Governmentwide \nDebarment and Suspension (Nonprocurement) establishes non -procurement \ndebarment and suspension regulations implementing Executive Orders 12549 and \n12689. \n \n \nWashington State Auditor's Office\n___________________________________________________________________________________________________________________\n \n \nSCHEDULE OF FEDERAL AWARD FINDINGS AND \nQUESTIONED CO STS \nEastmont School District No. 206 \nDouglas County \nSeptember 1, 2016 through August 31, 2017", "https://portal.sao.wa.gov/ReportSearch/Home/ViewReportFile?arn=1021280&isFinding=false&sp=false", "2026-07-30 13:24:54"]], "columns": ["rowid", "source", "report_number", "finding_number", "muni_id", "state", "entity_name", "entity_type", "entity_ext_id", "place_geoid", "match_method", "auditor", "report_title", "audit_type", "fiscal_year", "period_start", "period_end", "published_date", "finding_category", "severity", "questioned_cost", "cost_basis", "finding_title", "finding_text", "report_url", "fetched_at"], "primary_keys": ["rowid"], "primary_key_values": ["28"], "units": {}, "query_ms": 66.65573001373559, "source": "MyTown", "source_url": "https://mytown.theboringparts.com", "license": "CC BY 4.0", "license_url": "https://creativecommons.org/licenses/by/4.0/"}