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AC SSD 2013Audit Exit Conference 6-19-2014

AC SSD 2013Audit Exit Conference 6-19-2014

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Published by Julian A.
AC SSD 2013Audit Exit Conference 6-19-2014
AC SSD 2013Audit Exit Conference 6-19-2014

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Published by: Julian A. on Jul 23, 2014
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Washington

State Auditor
Troy Kelley

Director of Local
Audit
Kell y Collins
(360) 902-0091
Kelly.Collins
@sao.wa.gov

Deputy Director
Mark Rapozo
(360) 902-0471

rapozom
@sao.wa.gov

Audit Manager
James Griggs
(206) 615-0557.
griggsg
@sao.wa.gov

Audit Supervisor
Anastassia
Kavanaugh
(206) 615-0555
kavanaugha
@sao.wa.gov

Audit Lead
Heidi Wiley
(206) 615-0555
wileyh
@sao.wa.gov

www.sao.wa.gov

Twitter:
@WAStateAuditor



Meeting Agenda
The purpose of our exit conference is to share the results of our
independent audit and to provide a forum for open discussion. We are
pleased to review our draft report and discuss other topics as listed
below with you:
• Accountability audit report
• Recommendations not included in our audit reports
• Status of prior audit recommendations
• Report publication
• Your next scheduled audit
• Customer service survey

Preliminary audit results and recommendations were shared in detail
with District management and personnel as they were developed
during the audit. We would like to thank staff for their cooperation and
timely response to our requests during the audit.

We take seriously our responsibility to hold state and local
governments accountable for the use of public resources. We believe it
is critical to citizens and the mission of the District that we work
together as partners in accountability to prevent problems and
constructively resolve issues. As such, we encourage your comments
and questions.


















Seattle School District
Exit Conference
June 19, 2014


Page | 2

Accountability Audit
Report
Our draft accountability report summarizes the results of our risk-based audit work related to
safeguarding of public resources and legal compliance. The report does not include any
findings.
Apportionment Audit Memorandum
As requested by the state Legislature, we prepare a memorandum detailing the results of
apportionment testing at each District, including any errors we identified, regardless of size or
effect. OSPI may contact the District if apportionment adjustments will be made based on the
errors we identified. Your District’s memorandum is a public record and we provide it to OSPI,
the Educational Service District and you. We do not publish it on our website; however, we may
include all districts’ results in an annual apportionment report.
Recommendations not included in the Audit Reports
Management Letter
The management letter communicates issues not significant enough at this time to include as a
finding in our report. It is referenced in the report.

• The District does not have sufficient procedures in place to make sure that only authorized
supplemental compensation is paid to School Principals and Assistant Principals.
• The District does not have sufficient controls in place to ensure that overtime and extra time
is properly authorized and the fringe benefit for personal use of vehicles is accurately
imputed.
• The District does not have sufficient documentation to support allocating the salaries of
eligible employees between the General Fund and the Capital Projects Fund.
Exit Items
We have provided exit recommendations for management’s consideration. They are not
referenced in the audit report.
Status of Prior Audit Recommendations

Prior Findings Resolved Unresolved
The District lacks adequate internal controls to ensure that it collects
all revenue for facilities usage.
x
Prior Management Letter Items Resolved Unresolved
The District charged salaries to the incorrect fund resulting in
ineligible capital expenditures.
x
The District lacks adequate controls to ensure only authorized and
appropriate changes are made to employee information in the HR
Master Data system.
x
Page | 3

Concluding Comments
Report Publication
Audit reports are published on our website and distributed via e-mail in an electronic .pdf file.
We also offer a subscription service that allows you to be notified by email when audit reports
are released or posted to our website. You can sign up for this convenient service
at: https://portal.sao.wa.gov/saoportal/Login.aspx
Your Next Scheduled Audit
Your next audit is scheduled to be conducted in November 2014 – May 2015 and will cover the
following general areas:

• Accountability for Public Resources
• Financial Statement
• Federal Programs

The estimated cost for the next audit based on the current billing rate is $293,000 plus travel
expenses. This preliminary estimate is provided as a budgeting tool and not a guarantee of final
cost.

Customer Service Survey
An invitation to complete a customer service survey will be emailed to Kathie Technow,
Accounting Manager. Your feedback is important to our commitment to continually develop and
improve our audit process.

Please don’t hesitate to contact our Office throughout the year when you have questions. Our
website also offers many resources, including a client HelpDesk for your auditing and
accounting questions.

This document and any attachments are intended for the information and use of management and the governing
body. However, this document is a matter of public record and its distribution is not limited.

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