{"database": "mytown-research", "table": "audit_findings", "rows": [[32, "wa-sao", "1021290", "2017-001", null, "WA", "Selah School District No 119", "School District", "2109", null, "no_match", "Washington State Auditor's Office", "Financial and Federal audit \u2014 Selah School District No 119", "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 ensure compliance with federal Title I 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: Pass-through Entity Name: Office of Superintendent of Public Instruction Pass-through Award/Contract Number:", "Background \nThe objective of the Title I program is to improve the teaching and learning of \nchildren who are at risk of not meeting state academic standards and who reside in \nareas with high concentrations of low-income families. During fiscal year 2017, the \nDistrict spent $876,847 in Title I program funds. \nFederal regulations require recipients of federal money to establish and follow \ninternal controls to ensure compliance with program requirements. These controls \ninclude knowledge of grant requirements and monitoring of program controls. \nDistricts must report graduation rate data for all of their public high schools to the \nOffice of Superintendent of Public Instruction (OSPI) annually. This is done by \nsubmitting a Graduation Rate Report that indicates the student\u2019s enrollment status: \ngraduated, transferred out, dropped out, migrated to another country or deceased. \nThe Distri ct must retain adequate support for changes to a student\u2019s status. To \nconfirm a student transferred out, the District must have official written \ndocumentation that the student enrolled in another s chool or in an educational \nprogram that culminates in the award of a regular high school diploma. \n \n \nWashington State Auditor's Office\n \n \nDescription of Condition \nWe found the District did not adequately design or follow controls to ensure \ncompliance with the Title I graduation reporting requirements. Specifically, the \nDistrict did not h ave official w ritten documentation to support the students it \nreported as having transferred out of its high school and its alternative school. \nWe consider this control deficiency to be a material weakness. \nThis issue was not reported as a finding in the prior audit. \nCause of Condition \nHigh school staff did not follow District protocol to ensure documentation was \nacquired for students transferrin g out of the District. Also, staff members at the \nalternative school were not aware of the requirement to obtain and retain \ndocumentation for students transferring from a treatment facility to another district. \nEffect of Condition and Questioned Costs \nThe District could not demonstrate it accurately classified the status of 16 out of 20 \nstudents it reported as confirmed transfers. Two of these students were reported as \ntransferred from the high school, and 14 were reported as transferred from the \nalternative school through a treatment facility. \nAlthough there are no questioned costs, the District cannot ensure it reported \naccurate graduation rates to OSPI in compliance with the program requirements. \nRecommendation s \nWe recommend the District provide training and guidance to staff members and \nverify they are obtaining and retaining written verification that students transferring \nout of the District enrolled in another s chool or in an educational prog ram that \nculminates in the award of a regular high school diploma. \nDistrict \u2019s Response \nThe District agrees that established protocols to obtain and retain adequate \nsupport for changes to a student's status to confirm a student transferred out were \nnot followed by appropriate personnel at the high school level. The District is in \nagreement that it must have a copy of a records request or confirmation from the \nstudent reporting system on file to support a student transferring and enrolling in \nanother school district or in an educational program that culminates in the award \nof a regular high school diploma. Further, the District agrees that it did not have \nsufficient internal controls in place to provide follow up to ensure such \n \n \nWashington State Auditor's Office\n \n \ndocumentation was on hand for students transferri ng to other districts. The \nDistrict also acknowledges that protocols had not been established for obtaining \ndocumentation to prove re -enrollment to the applicable originating district (or \ntransfer to another district) for students leaving Sundown M Ranch, a treatment \nfacility who is affiliated with the school district. The assumption has always been \nthey were returning to their home district, but it was not confirmed and documented \nfor these students. \nThe District has since met with the appropriate personnel at the high school and \nalternative school to review existing protocols for documentation of students \ntransferring to other districts (i.e. records request from the new district or \ndocumentation from the system confirming the enrollment with anoth er district), \nthe process for follow up, as well as the newly developed process at the alternative \nschool so that the District can ensure compliance with graduation data reporting \nrequirements. A plan to meet with other appropriate personnel at other buil dings \nabout established protocols will be accomplished prior to the last day of school. \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 re view 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, Compliance Audits, 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 303 \u2013 Internal controls, describes the requirements for \nauditees to maintain internal controls over federal programs and comply with \nfederal program requirements. \nTitle 2 CFR Part 200, Uniform Guidance, section 516 \u2013 Audit findings, establishes \nreporting requirements for audit findings. \nTitle 34 CFR Part 200, Subpart A \u2013 Improving Basic Programs Operated by Local \nEducational Agencies, 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 \nWashington State Auditor's Office", "https://portal.sao.wa.gov/ReportSearch/Home/ViewReportFile?arn=1021290&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": ["32"], "units": {}, "query_ms": 13.498019019607455, "source": "MyTown", "source_url": "https://mytown.theboringparts.com", "license": "CC BY 4.0", "license_url": "https://creativecommons.org/licenses/by/4.0/"}