audit_findings: 29

This data as json

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
29 wa-sao 1021280 2017-002   WA Eastmont School District No 206 School District 1857   no_match Washington State Auditor's Office Financial and Federal audit — 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 graduation rate reporting requirements. CFDA Number and Title: 84.010 – 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 Questioned Cos Background During fiscal year 2017, the District spent $1,270,741 in Title I grant funds. This program’s objective is to improve the teaching and learning of children who are at risk of not meeting challenging academic standards and who reside in areas with high concentrations of children from low-income families. The District used these funds to improve teaching and learning at seven school buildings. Federal regulations require recipients of federal funds to establish and follow internal controls to comply with program requirements. These controls include knowledge of grant requirements and monitoring of program controls. Districts must report graduation rate data for all public high schools to the Offic e of Superintendent of Public Instruction (OSPI) annually. This is done by submitting a Graduation Rate Report that indicates the student’s enrollment status as graduated, transferred out, dropped out, migrated to another country or deceased. The District must retain adequate support for how it classifies a student’s enrollment status. To confirm a student transferred out, the District must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Washington State Auditor's Office ___________________________________________________________________________________________________________________ Description of Condition Our audit examined the District’s documentation for students it classified as “transferred out.” The District’s controls were not adequate to ensure it gathered the required documents to support its classification of students that left the District to be homeschooled. Specifically, the District did not obtain annual I ntent to Provide Home-Based Education forms (homeschool forms) for each of these students. Without these forms, the District cannot report the students as a confirmed transfer. We consider this internal control deficiency to be a material weakness. This issue was not reported as a finding in the prior audit. Cause of Condition The District was aware that homeschool forms were required yearly, but it did not have procedures in place and did not monitor to ensure staff gathered and retained forms to support reporting those students as confirmed transfers. Effect of Condition and Questioned Costs The District did not o btain official written documentation to support the transfer status for five of the 16 students tested. It incorrectly reported these students as transferred out when it reported graduation rate data to OSPI. Although we are not questioning any costs, the District is at risk of misrepresenting the graduation rates. Recommendation We recommend the District establish controls to obtain and keep current homeschool forms for all students reported as transfers out. District’s Response The District concurs that the “Intent to Provide Home -Based Education” forms (homeschool) forms were not obtained or retained as required. The Eastmont High School counseling office have revised their procedures to include a requirement to double check that this form exists in the student’s file when a student transfers or withdraws for this purpose. Washington State Auditor's Office ___________________________________________________________________________________________________________________ Auditor’s Remarks We appreciate the District’s commitment to resolve this finding and thank the District for its cooperation and assistance during the audit . We will review the corrective action taken during our next audit. Applicable Laws and Regulations The American Institute of Certified Public A ccountants defines significant deficiencies and material weaknesses in its Codification of Statements on Auditing Standards, section 935, paragraph 11. Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 303 Internal controls, establishes internal control requirements for management of Federal awards to non -Federal entities. Title 2 CFRPart 200, (Uniform Guidance, Section 516 – Audit findings, establishes reporting requirements for audit findings. Part 200, Subpart A – Improving Basic Programs Operated by Local Educational Agencies, Section 200. 19 – Other academic indicators – establishes the requirement for Districts to have official written documentation to confirm a student transferred out. Washington State Auditor's Office ___________________________________________________________________________________________________________________ https://portal.sao.wa.gov/ReportSearch/Home/ViewReportFile?arn=1021280&isFinding=false&sp=false 2026-07-30 13:24:54