Finding ref number:
2023-001
Finding caption:
The District did not have adequate internal controls for ensuring
compliance with federal allowable activities and allowable costs
requirements.
Name, address, and telephone of District contact person:
Cindy Feng, Controller
5150 220th Avenue S.E. Issaqu...
Finding ref number:
2023-001
Finding caption:
The District did not have adequate internal controls for ensuring
compliance with federal allowable activities and allowable costs
requirements.
Name, address, and telephone of District contact person:
Cindy Feng, Controller
5150 220th Avenue S.E. Issaquah, WA 98029
(425)837-7139
Corrective action the auditee plans to take in response to the finding:
The District used SCA funds to pay a vendor for locally produced dairy products for our
schools that complied with the funding requirements. Invoices from the vendor show the total amount
for each delivery but did not include item level details. With each delivery, a packing slip was
provided to the Food Services Department staff members to confirm the receipt of approved items and
reconcile for invoice approval. Once invoices were reconciled and properly approved with a
signature indicating review, the District used the official invoice statement for payment
processing and the delivery packing slip was no longer retained. To assist with the audit, the
District provided auditors with the dairy vendor contract, vendor invoice statements, and an
attestation letter from vendor stating the items purchased
Issaquah School District
5150 220ᵗʰ Ave SE, Issaquah, WA 98029
phone: (425) 837-7000
https://www.isd411.org
Page 64
Office of the Washington State Auditor sao.wa.gov
conformed to the SCA item list. Unfortunately, these documents were deemed insufficient to
allow SAO re-performing our internal controls to test its effectiveness.
After SAO communicated the necessity for delivery packing slips in their testing, the District
enhanced our current practice and began retaining all packing slips to support SAO’s internal
control effectiveness review. We welcome any feedback to further strengthen our overall
financial management practices moving forward.
Anticipated date to complete the corrective action: June 2024