Auditors: accounting errors at 2 local school districts

MOSES LAKE — The Moses Lake and Othello school districts were asked to change some accounting practices after auditors from the Washington Auditor’s Office found what they considered accounting mistakes.

Auditors said the Moses Lake School District charged $25,443 to the district’s federal Title I program in error. Auditors disputed the district’s interpretation of one of the regulations.

The money represents wages and benefits paid to a teacher working in Title I program, which is designed for children who are “at risk of not meeting state academic standards and who reside in areas with a high concentration of low-income families,” the audit report said.

Teachers working in that program must meet “highly qualified” requirements, the report said, and parents must be notified if the teacher doesn’t meet the requirements. One of the teachers in the program in the period under review didn’t meet the requirements and parents weren't notified in the mandated time.

The teacher was working on a plan to meet the requirements, and district officials believed the teacher could be paid with Title I funds under those circumstances. The auditors disagreed.

The response from district officials said the district had followed “contradictory language” in the regulations. The qualifications of certificated (teaching) staff being paid through Title I funds will be reviewed, district officials said.

The auditors recommended the district “work with” the Superintendent of Public Instruction office “for recovery of any questioned costs,” according to the report.

The auditors are not questioning any expenses in Othello, but they recommended changes in the way the district buys some of its supplies for the school lunch and breakfast program.

Nutrition program regulations require multiple price quotes or a competitive bid process, depending on the amount of money spent, the audit report said. The district did advertise in the case of certain products, and received responses from four vendors. “However, the district did not purchase from the lowest responsible bidder. Instead, the district purchased items from all four vendors based on availability and individual price per item each month.” The auditors called that a “material weakness,” and said it had been noted in a previous audit.

Othello district officials said most of the food and other supplies used in the school breakfast and lunch program are purchased through an interlocal agreement with the Spokane School District. The district procedures “related to the interlocal agreement are in compliance with regulations as noted in this report,” the district’s reply said.

Othello has revised its bid process, district officials said, and will change some record keeping procedures.

Cheryl Schweizer can be reached via email at education@columbiabasinherald.com.