FAC Explorer

Audit 307562

FY End
2023-08-31
Total Expended
$14.06M
Findings
0
Programs
14
Organization: Lake Washington School District No. 414 (WA)
Year: 2023 Accepted: 2024-05-30
Auditor: Office of Washington State Auditor

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
84.027 Special Education Grants to States $1.11M - 0
84.010 Title I Grants to Local Educational Agencies $893,927 Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $782,719 Yes 0
84.365 English Language Acquisition State Grants $513,827 - 0
10.555 National School Lunch Program $481,591 Yes 0
10.553 School Breakfast Program $162,365 Yes 0
84.173 Special Education Preschool Grants $102,032 - 0
93.600 Head Start $96,739 - 0
84.060 Indian Education Grants to Local Educational Agencies $83,710 - 0
84.173 Covid 19 - Special Education Preschool Grants $58,557 - 0
93.600 Covid 19 - Head Start $10,565 - 0
10.665 Schools and Roads - Grants to States $9,086 - 0
84.048 Career and Technical Education -- Basic Grants to States $6,997 - 0
84.425 Covid 19 - Education Stabilization Fund $6,319 Yes 0

Contacts

Name Title Type
GZWAABNHM8A9 Margo Allen Auditee
4259361478 Haji Adams Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – BASIS OF ACCOUNTING Accounting Policies: This Schedule is prepared on the same basis of accounting as the Lake Washington School District financial statements. The Lake Washington School District uses the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Lake Washington School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. This Schedule is prepared on the same basis of accounting as the Lake Washington School District financial statements. The Lake Washington School District uses the accrual basis of accounting.
Title: NOTE 2 – FEDERAL INDIRECT RATE/FEDERAL De MINIMIS INDIRECT COST RATE Accounting Policies: This Schedule is prepared on the same basis of accounting as the Lake Washington School District financial statements. The Lake Washington School District uses the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Lake Washington School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. a) The Lake Washington School District claimed indirect costs under this grant using its federal restricted rate of 3.95%. b) The Lake Washington School District claimed indirect costs under this grant using its federal unrestricted rate of 12.23%. The Lake Washington School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: NOTE 3 – NON CASH AWARDS Accounting Policies: This Schedule is prepared on the same basis of accounting as the Lake Washington School District financial statements. The Lake Washington School District uses the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Lake Washington School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The amount of food commodities reported on the Schedule is the market value received by the Lake Washington School District during the current year. The value is determined by the USDA.
Title: NOTE 4 – SCHOOL WIDE PROGRAMS Accounting Policies: This Schedule is prepared on the same basis of accounting as the Lake Washington School District financial statements. The Lake Washington School District uses the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Lake Washington School District has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Lake Washington School District operates a “schoolwide program” in two elementary buildings. Using federal funding, schoolwide programs are designed to upgrade an entire educational program within a school for all students, rather than limit services to certain targeted students.