EIN: 916215570
UEI: YE85QNNYLYN6
Audited by: Office of the Washington State Auditor
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 21, 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 November 21, 2026 (83 days from today).
What is a management decision? →FAC accepted this audit on May 19, 2025 — management decision was due November 19, 2025.
FAC accepted this audit on September 6, 2024 — management decision was due March 6, 2025.
FAC accepted this audit on August 13, 2023 — management decision was due February 13, 2024.
FAC accepted this audit on February 5, 2023 — management decision was due August 5, 2023.
FAC accepted this audit on June 27, 2021 — management decision was due December 27, 2021.
FAC accepted this audit on May 31, 2021 — management decision was due December 1, 2021.
2019-001 The District did not have adequate internal controls to ensure compliance with the federal requirements for reporting. CFDA Number and Title: 84.041 ? Impact Aid Federal Grantor Name: U.S. Department of Education Federal Award/Contract Number: N/A Pass-through Entity Name: N/A Pass-through Award/Contract Number: N/A Questioned Cost Amount: $0 Description of Condition The objective of the Impact Aid Program is to provide financial assistance to local educational agencies whose local revenues or enrollments are adversely affected by federal activities. These activities include the federal acquisition of real property or the presence of children residing on tax-exempt federal property or residing with a parent employed on tax-exempt federal property (?federally connected? children). Payments are made based on the number of federally connected children reported on an annual application, with additional funds provided for certain federally connected children with disabilities. During the 2018-2019 school year, the District received $1,304,280 in Impact Aid funds. Of this amount, $54,908 was received for federally connected children with disabilities. The District must verify which students reside on federal tax-exempt property and report the list of students in the grant application. For those federally connected children with disabilities, the District must have a current Individualized Education Plan (IEP) on file to be reported in the special education section of the grant application and be eligible for funding. The District?s controls were not effective to ensure it had an IEP on file for all students reported in the special education section of the grant application. The District did not have a current IEP for two of the 21 students tested. We consider this deficiency in internal controls to be a significant deficiency. This issue was not reported as a finding in the prior audit. Cause of Condition The District stated it reviews all the students reported in the special education section of the grant application and verifies that each student listed has a current IEP. However, the District did not dedicate the necessary resources to ensure its review was effective in verifying all students had a current IEP on file. Effect of Condition and Questioned Costs The District?s noncompliance with grant requirements could jeopardize future federal funding and might require it to return federal funds to the grantor. Because the District did not have a current IEP for two students, it did not comply with program requirements and should not have claimed them. As confirmed with the awarding agency, we are questioning the funding associated with these students totaling $2,256. Recommendation We recommend the District strengthen its review of the grant application to ensure all students it reports in the special education section have a current IEP on file. District?s Response For all future submissions of Federal Impact Aide applications of the Taholah School District, our special education teacher will compile a current listing of all qualifying Impact Aide students that are receiving IEP services, which will then be reviewed and approved by the Principal/Superintendent. This will ensure each student that is being claimed has a current, valid IEP, and qualifies for grant submission based on the home address. 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 regularly scheduled 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 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 CFR Part 200, Uniform Guidance, section 303 Internal controls, establishes internal control requirements for management of Federal awards to non-Federal entities. Title 34 CFR Part 222, Subpart D ? Payments Under Section 8003(d) of the Act for Local Educational Agencies that Serve Children with Disabilities, establishes which special education students can be claimed for Impact Aid.
Show full finding ▾Hide full finding ▴2019-001 The District did not have adequate internal controls to ensure compliance with the federal requirements for reporting. CFDA Number and Title: 84.041 ? Impact Aid Federal Grantor Name: U.S. Department of Education Federal Award/Contract Number: N/A Pass-through Entity Name: N/A Pass-through Award/Contract Number: N/A Questioned Cost Amount: $0 Description of Condition The objective of the Impact Aid Program is to provide financial assistance to local educational agencies whose local revenues or enrollments are adversely affected by federal activities. These activities include the federal acquisition of real property or the presence of children residing on tax-exempt federal property or residing with a parent employed on tax-exempt federal property (?federally connected? children). Payments are made based on the number of federally connected children reported on an annual application, with additional funds provided for certain federally connected children with disabilities. During the 2018-2019 school year, the District received $1,304,280 in Impact Aid funds. Of this amount, $54,908 was received for federally connected children with disabilities. The District must verify which students reside on federal tax-exempt property and report the list of students in the grant application. For those federally connected children with disabilities, the District must have a current Individualized Education Plan (IEP) on file to be reported in the special education section of the grant application and be eligible for funding. The District?s controls were not effective to ensure it had an IEP on file for all students reported in the special education section of the grant application. The District did not have a current IEP for two of the 21 students tested. We consider this deficiency in internal controls to be a significant deficiency. This issue was not reported as a finding in the prior audit. Cause of Condition The District stated it reviews all the students reported in the special education section of the grant application and verifies that each student listed has a current IEP. However, the District did not dedicate the necessary resources to ensure its review was effective in verifying all students had a current IEP on file. Effect of Condition and Questioned Costs The District?s noncompliance with grant requirements could jeopardize future federal funding and might require it to return federal funds to the grantor. Because the District did not have a current IEP for two students, it did not comply with program requirements and should not have claimed them. As confirmed with the awarding agency, we are questioning the funding associated with these students totaling $2,256. Recommendation We recommend the District strengthen its review of the grant application to ensure all students it reports in the special education section have a current IEP on file. District?s Response For all future submissions of Federal Impact Aide applications of the Taholah School District, our special education teacher will compile a current listing of all qualifying Impact Aide students that are receiving IEP services, which will then be reviewed and approved by the Principal/Superintendent. This will ensure each student that is being claimed has a current, valid IEP, and qualifies for grant submission based on the home address. 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 regularly scheduled 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 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 CFR Part 200, Uniform Guidance, section 303 Internal controls, establishes internal control requirements for management of Federal awards to non-Federal entities. Title 34 CFR Part 222, Subpart D ? Payments Under Section 8003(d) of the Act for Local Educational Agencies that Serve Children with Disabilities, establishes which special education students can be claimed for Impact Aid.
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCETaholah School District No. 77 September 1, 2018 through August 31, 2019 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2019-001 Finding caption: The District did not have adequate internal controls to ensure compliance with the federal requirements for reporting Name, address, and telephone of District contact person: Edcelena James, Business Manager P.O. Box 249 Taholah WA, 98587 (360) 590-0655 Corrective action the auditee plans to take in response to the finding: Previous Federal Impact Aide grant application had incomplete information regarding Special Education students. For all future submissions of Federal Impact Aide applications for the Taholah School District, our special education teacher will compile a current listing of all qualifying Impact Aide students that are receiving IEP services, which will then be reviewed and approved by the Principal/Superintendent. This will ensure each student that is being claimed has a current, valid IEP, and qualifies for grant submission based on the home address. Anticipated date to complete the corrective action: January 2021
FAC accepted this audit on May 20, 2019 — management decision was due November 20, 2019.
FAC accepted this audit on May 24, 2018 — management decision was due November 24, 2018.
FAC accepted this audit on May 22, 2017 — management decision was due November 22, 2017.
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