{"database": "mytown-research", "table": "audit_findings", "rows": [[29, "wa-sao", "1021280", "2017-002", 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 graduation rate reporting 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 Questioned Cos", "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 regulations require recipients of federal funds to establish and follow \ninternal controls to comply with program requirements. These controls include \nknowledge of grant requirements and monitoring of program controls. \nDistricts must report graduation rate data for all public high schools to the Offic e \nof Superintendent of Public Instruction (OSPI) annually. This is done by submitting \na Graduation Rate Report that indicates the student\u2019s enrollment status as \ngraduated, transferred out, dropped out, migrated to another country or deceased. \nThe District must retain adequate support for how it classifies a student\u2019s \nenrollment status. To confirm a student transferred out, the District must have \nofficial written documentation that the student enrolled in another school or in an \neducational program that culminates in the award of a regular high school diploma. \n \nWashington State Auditor's Office\n___________________________________________________________________________________________________________________\n \n \nDescription of Condition \nOur audit examined the District\u2019s documentation for students it classified as \n\u201ctransferred out.\u201d \nThe District\u2019s controls were not adequate to ensure it gathered the required \ndocuments to support its classification of students that left the District to be \nhomeschooled. Specifically, the District did not obtain annual I ntent to Provide \nHome-Based Education forms (homeschool forms) for each of these students. \nWithout these forms, the District cannot report the students as a confirmed transfer. \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 was aware that homeschool forms were required yearly, but it did not \nhave procedures in place and did not monitor to ensure staff gathered and retained \nforms to support reporting those students as confirmed transfers. \nEffect of Condition and Questioned Costs \nThe District did not o btain official written documentation to support the transfer \nstatus for five of the 16 students tested. It incorrectly reported these students as \ntransferred out when it reported graduation rate data to OSPI. \nAlthough we are not questioning any costs, the District is at risk of misrepresenting \nthe graduation rates. \nRecommendation \nWe recommend the District establish controls to obtain and keep current \nhomeschool forms for all students reported as transfers out. \nDistrict\u2019s Response \nThe District concurs that the \u201cIntent to Provide Home -Based Education\u201d forms \n(homeschool) forms were not obtained or retained as required. The Eastmont High \nSchool counseling office have revised their procedures to include a requirement to \ndouble check that this form exists in the student\u2019s file when a student transfers or \nwithdraws for this purpose. \n \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 A ccountants 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, Costs Principles, and Audit Requirements for Federal Awards \n(Uniform Guidance), Section 303 Internal controls, establishes internal control \nrequirements for management of Federal awards to non -Federal entities. \nTitle 2 CFRPart 200, (Uniform Guidance, Section 516 \u2013 Audit findings, establishes \nreporting requirements for audit findings. \nPart 200, Subpart A \u2013 Improving Basic Programs Operated by Local Educational \nAgencies, Section 200. 19 \u2013 Other academic indicators \u2013 establishes the \nrequirement for Districts to have official written documentation to confirm a \nstudent transferred out. \n \n \n \n \nWashington State Auditor's Office\n___________________________________________________________________________________________________________________", "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": ["29"], "units": {}, "query_ms": 6.58681700588204, "source": "MyTown", "source_url": "https://mytown.theboringparts.com", "license": "CC BY 4.0", "license_url": "https://creativecommons.org/licenses/by/4.0/"}