audit_findings: 34
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| 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 |
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| 34 | wa-sao | 1021301 | 2017-001 | WA | Cheney School District No 360 | School District | 2048 | no_match | Washington State Auditor's Office | Financial and Federal audit — Cheney School District No 360 | Financial and Federal | 2017 | 2016-09-01 | 2017-08-31 | 2018-05-21 | federal_award_compliance | material_weakness | 66511.0 | Questioned Cost Amount: $66,511 | The District did not have adequate internal controls to ensure compliance with the federal Title I grant requirements for highly qualified paraprofessionals. CFDA Number and Title: 84.010 – Title I Grants to Local Education Agencies Federal Grantor Name: U.S. Department of Education Federal Award/Contract Number: NA Pass-through Entity Name: Office of Superintendent of Public Instruction (OSPI) Pa | Background The objective of the Title I program is to improve the teaching and learning of children who are at risk of not meeting state academic standards and who reside in areas with high concentrations of children from low -income families. During fiscal year 2017, the District spent $1,033,467 in Title I program funds. Federal regulations require federal money recipients to establish and follow internal controls to ensure compliance with program requirements. These controls include knowledge of grant requirements and monitoring of program controls. To meet requirements for “highly qualified” classification, a paraprofessional must have a high school diploma or its recognized equivalent and have met one of the following requirements: Completed at least two years of study at an institution of higher education Obtained an associate’s or higher college degree Washington State Auditor's Office ___________________________________________________________________________________________________________________ Met a rigorous standard of quality and can demonstrate, through a formal state or local academic assessment, knowledge of and the ability to assist in instructing, reading, writing and mathematics, or reading readiness, writing readiness and mathematics readiness Description of Condition We reviewed the District’s internal controls over highly qualified status requirements to determine whether paraprofessionals charged to the Title I grant met the requirements for that status. Our audit found that the District did not obtain and maintain documentation demonstrating evidence that all paraprofessionals charged to the Title I program met the requirements for highly qualified status. We consider this deficiency in internal controls to be a material weakness. This issue was not reported as a finding in the prior audit. Cause of Condition The District did not have a process in place to obtain a high school diploma or equivalent from its paraprofessionals when they were hired. Instead, the District relied on its understanding that most colleges require a high school diploma for a student to be accepted for enrollment. However, some out -of-state colleges do not require this before enrollment. In addition, because of an oversight, the District did not follow its established process to obtain a copy of the college transcript for two paraprofessionals to ensure they met one of the three additional requirements for highly qualified status. Effect of Condition and Questioned Costs Without adequate controls in place, the District cannot demonstrate that costs charged to the grant were allowable. Also, without documentation supporting a high school diploma or its equivalent and that parapr ofessionals met one of the three other requirements, the District cannot demonstrate Title I students were instructed by a highly qualified paraprofessional. Our audit found: None of the 13 paraprofessionals charged to the District’s Title I program had a high school diploma or equivalent on file at the District. Two of the 13 paraprofessionals did not have documentation to demonstrate they met one of the three additional requirements for highly qualified status. However, during the audit, the District was able to obtain evidence of a high school diploma or its equivalent and additional documentation to demonstrate high ly Washington State Auditor's Office ___________________________________________________________________________________________________________________ qualified status for ten of the 13 paraprofessionals test ed. The District charged $66,511 in salaries and benefits to its Title I program for the remaining three paraprofessionals and could not demonstrate the paraprofessionals met the requirements for highly qualified status. Recommendation s We recommend the District establish and follow internal controls and maintain supporting documentati on to demonstrate all paraprofessionals meet the federal requirements for highly qualified status. District ’s Response The District has developed adequate controls to ensure all required supporting documentation is collected and maintained, including high school diplomas, to meet the federal requirements when placing paraprofessionals in highly qualified positions. Auditor’s Remarks We appreciate the steps the District is taking to resolve this issue. We will review the condition during our next audit. Applicable Laws and Regulations The American Institute of Certified Public Accountants defines significant deficiencies and material weaknesses in its Codification of Statements on Auditing Standards, section 935, Compliance Audits, paragraph 11. Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 516 Audit findings, establishes reporting requirements for audit findings. Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 303 Internal controls, establishes requirements for management of Federal awards to non-Federal entities. Title 34, U.S. Code of Federal Regulations (CFR) Part 200, Title I – Improving the Academic Achievement of the Disadvantaged, section 58 – Qualifications of paraprofessionals, establishes requirements to ensure paraprofessionals working in Title I programs are highly qualified. Washington State Auditor's Office ___________________________________________________________________________________________________________________ | https://portal.sao.wa.gov/ReportSearch/Home/ViewReportFile?arn=1021301&isFinding=false&sp=false | 2026-07-30 13:24:54 |