Washington Community School District

EIN: 426037704

UEI: MDE7VBWU5LH5

Data as of August 27, 2026

Washington Community School District10 audit years13 findings10 repeat
10
Audit Years
13
Total Findings
10
Repeat Findings

FY 2025-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 30, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 30, 2026 (34 days from today).

What is a management decision? →
2025-002
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Procurement & Suspension/Debarment / Reporting / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted a limited number of individuals have control over portions of one or more of the following areas in for the District relating to major federal programs; cash, investments, receipts, capital assets and computer systems. See finding 2025-001.

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Full finding narrative

One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted a limited number of individuals have control over portions of one or more of the following areas in for the District relating to major federal programs; cash, investments, receipts, capital assets and computer systems. See finding 2025-001.

Corrective Action Plan

A thorough review of all processes and procedures for handling of cash, investments, receipts, capital assets and computer systems will be done to come up with a better solution to segregate duties so not one person is responsible in any of the areas. A meeting with staff was held and duties re-assigned and noted to help improve internal controls and segregation of duties.

Prior Finding References

2024-002

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Eligibility, Procurement and Suspension and Debarment, Reporting, Special Tests and Provisions →
2025-003
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Procurement & Suspension/Debarment / Reporting / Special Tests & Provisions

We noted the District solicited bread bids in compliance with procurement requirements of the Child Nutrition Cluster federal program. The bid for fiscal year 2025 was properly awarded to a new vendor. However, we noted multiple instances where the District continued to purchase bread from the prior vendor and did not place any orders with the new vendor.

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Full finding narrative

We noted the District solicited bread bids in compliance with procurement requirements of the Child Nutrition Cluster federal program. The bid for fiscal year 2025 was properly awarded to a new vendor. However, we noted multiple instances where the District continued to purchase bread from the prior vendor and did not place any orders with the new vendor.

Corrective Action Plan

With the change in Food Service Directors in FY26, there will be more communication and oversight of the bid process and awarded vendors to ensure proper ordering of food service supplies and food items.

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Eligibility, Procurement and Suspension and Debarment, Reporting, Special Tests and Provisions →

FY 2024-06-30

FAC accepted this audit on March 24, 2025 — management decision was due September 24, 2025.

2024-002
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Procurement & Suspension/Debarment / Reporting / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted a limited number of individuals have control over portions of one or more of the following areas in for the District relating to major federal programs; cash, investments, receipts, capital assets and computer systems. See finding 2024-001.

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Full finding narrative

One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted a limited number of individuals have control over portions of one or more of the following areas in for the District relating to major federal programs; cash, investments, receipts, capital assets and computer systems. See finding 2024-001.

Corrective Action Plan

A thorough review of all processes and procedures for handling of cash, investments, receipts, capital assets and computer systems will be done to come up with a better solution to segregate duties so not one person is responsible in any of the areas.

Prior Finding References

2023-002

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Eligibility, Procurement and Suspension and Debarment, Reporting, Special Tests and Provisions →

FY 2023-06-30

FAC accepted this audit on May 21, 2024 — management decision was due November 21, 2024.

2023-002
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Equipment & Real Property / Procurement & Suspension/Debarment / Reporting / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted a limited number of individuals have control over portions of one or more of the following areas in for the District relating to major federal programs; cash, investments, receipts, capital assets and computer systems. See finding 2023-001.

Show full finding ▾
Full finding narrative

One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted a limited number of individuals have control over portions of one or more of the following areas in for the District relating to major federal programs; cash, investments, receipts, capital assets and computer systems. See finding 2023-001.

Corrective Action Plan

The District will continue to work at identifying procedures that will result in the separating of duties listed so that an individual does not have sole control over the listed areas.

Prior Finding References

2022-001

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Eligibility, Equipment and Real Property Management, Procurement and Suspension and Debarment, Reporting, Special Tests and Provisions →

FY 2022-06-30

FAC accepted this audit on July 16, 2023 — management decision was due January 16, 2024.

2022-002
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Equipment & Real Property / Procurement & Suspension/Debarment / Reporting / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted a limited number of individuals have control over portions of one or more of the following areas in for the District relating to major federal programs; cash, investments, receipts and computer systems. See finding 2022-001.

Show full finding ▾
Full finding narrative

One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted a limited number of individuals have control over portions of one or more of the following areas in for the District relating to major federal programs; cash, investments, receipts and computer systems. See finding 2022-001.

Corrective Action Plan

The District will continue to work at identifying procedures that will result in the separating of duties listed so that an individual does not have sole control over the listed areas.

Prior Finding References

2021-001

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Eligibility, Equipment and Real Property Management, Procurement and Suspension and Debarment, Reporting, Special Tests and Provisions →

FY 2021-06-30

FAC accepted this audit on June 15, 2022 — management decision was due December 15, 2022.

2021-001
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Equipment & Real Property / Procurement & Suspension/Debarment / Reporting / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted a limited number of individuals have control over portions of one or more of the following areas in for the District relating to major federal programs; cash, investments, receipts and computer systems. See finding II-A-21.

Show full finding ▾
Full finding narrative

One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted a limited number of individuals have control over portions of one or more of the following areas in for the District relating to major federal programs; cash, investments, receipts and computer systems. See finding II-A-21.

Corrective Action Plan

The District will continue to work at identifying procedures that will result in the separating of duties listed so that an individual does not have sole control over the listed areas.

Prior Finding References

2020-001

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Eligibility, Equipment and Real Property Management, Procurement and Suspension and Debarment, Reporting, Special Tests and Provisions →
2021-002
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Equipment & Real Property / Procurement & Suspension/Debarment / Reporting / Special Tests & Provisions
MATERIAL WEAKNESS

Material amounts of payables and receivables, as well as a bond issuance and refunding, were not recorded in the District?s financial records. Adjustments were proposed as part of the audit and subsequently made by the District. These adjustments are reflected on the audit report. See finding II-B-21.

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Full finding narrative

Material amounts of payables and receivables, as well as a bond issuance and refunding, were not recorded in the District?s financial records. Adjustments were proposed as part of the audit and subsequently made by the District. These adjustments are reflected on the audit report. See finding II-B-21.

Corrective Action Plan

The District will work to identify payables and receivable properly to ensure that they are recorded correctly. It will also seek help earlier in the process to record bond entries correctly before the CAR is filed.

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Eligibility, Equipment and Real Property Management, Procurement and Suspension and Debarment, Reporting, Special Tests and Provisions →

FY 2020-06-30

FAC accepted this audit on June 23, 2021 — management decision was due December 23, 2021.

2020-001
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Procurement & Suspension/Debarment / Reporting / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

The District did not properly segregate cash, investments, receipts and computer systems including those for federal awards. See II-A-20 for more detail and additional information.

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Full finding narrative

The District did not properly segregate cash, investments, receipts and computer systems including those for federal awards. See II-A-20 for more detail and additional information.

Corrective Action Plan

The District will continue to work at identifying procedures that will result in the separating of duties listed so that an individual does not have sole control over the listed areas.

Prior Finding References

2019-001

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Eligibility, Procurement and Suspension and Debarment, Reporting, Special Tests and Provisions →

FY 2019-06-30

FAC accepted this audit on October 1, 2020 — management decision was due April 1, 2021.

2019-001
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Procurement & Suspension/Debarment / Reporting / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

The District did not properly segregate cash, investments, receipts and computer systems including those for federal awards. See II-A-19 for more detail and additional information.

Show full finding ▾
Full finding narrative

The District did not properly segregate cash, investments, receipts and computer systems including those for federal awards. See II-A-19 for more detail and additional information.

Corrective Action Plan

The District will continue to work at identifying procedures that will result in the separating of duties listed so that an individual does not have sole control over the listed areas.

Prior Finding References

2018-001

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Eligibility, Procurement and Suspension and Debarment, Reporting, Special Tests and Provisions →

FY 2018-06-30

FAC accepted this audit on May 30, 2019 — management decision was due November 30, 2019.

2018-001
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Procurement & Suspension/Debarment / Reporting / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

GSA_MIGRATION

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FY 2017-06-30

FAC accepted this audit on March 26, 2018 — management decision was due September 26, 2018.

2017-001
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Procurement & Suspension/Debarment / Reporting / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

GSA_MIGRATION

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FY 2016-06-30

FAC accepted this audit on March 26, 2017 — management decision was due September 26, 2017.

2016-001
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Procurement & Suspension/Debarment / Reporting / Special Tests & Provisions
MATERIAL WEAKNESSREPEAT

GSA_MIGRATION

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2016-002
Activities Allowed or Unallowed / Cost Allowability / Eligibility / Procurement & Suspension/Debarment / Reporting / Special Tests & Provisions

GSA_MIGRATION

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Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.

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