Audit Report

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Washington State Auditor’s Office

Accountability Audit Report

Walla Walla School District No. 140
Walla Walla County

Report Date
March 2, 2009

Report No. 1000858

Issue Date
March 23, 2009

Washington State Auditor
Brian Sonntag

March 23, 2009

Board of Directors
Walla Walla School District No. 140
Walla Walla, Washington

Report on Accountability

Please find attached our report on Walla Walla School District No. 140’s accountability and compliance
with state laws and regulations and its own policies and procedures.

In addition to this work, we also audit the District’s financial statements and compliance with federal laws
and regulations. The results of that audit will be included in a separately issued audit report.

Sincerely,

BRIAN SONNTAG, CGFM
STATE AUDITOR

Insurance Building, P.O. Box 40021  Olympia, Washington 98504-0021  (360) 902-0370  TDD Relay (800) 833-6388
FAX (360) 753-0646  http://www.sao.wa.gov
Table of Contents

Walla Walla School District No. 140
Walla Walla County
March 2, 2009

Audit Summary .............................................................................................................................................. 1
Description of the District .............................................................................................................................. 2
Audit Areas Examined ................................... 3

Audit Summary

Walla Walla School District No. 140
Walla Walla County
March 2, 2009

ABOUT THE AUDIT

This report contains the results of our independent accountability audit of Walla Walla School
District No. 140.

We performed audit procedures to determine whether the District complied with state laws and
regulations and its own policies and procedures. We also examined District management’s
accountability for public resources. Our work focused on specific areas that have potential for
abuse and misuse of public resources.

Areas examined during the audit were selected using financial transactions from September 1,
2007, through August 31, 2008.

RESULTS

The District complied with state laws and regulations and its own policies and procedures in the
areas we examined. Internal controls were adequate to safeguard public assets.

RELATED REPORTS

Our opinion on the District’s financial statements and compliance with federal program
requirements is provided in a separate report, which includes the District’s financial statements.

CLOSING REMARKS

We thank District officials and personnel for their assistance and cooperation during the audit.

Washington State Auditor’s Office
1
Description of the District

Walla Walla School District No. 140
Walla Walla County
March 2, 2009

ABOUT THE DISTRICT

Walla Walla School District No. 140 provides a full range of school programs and services
including elementary, middle school, high school, vocational education, bilingual education,
special education, pupil transportation and food services. The District operates ten schools and
serves over 6,000 students in Walla Walla County.

An elected, five-member Board of Directors governs the District. Board Members serve
four-year, staggered terms. The Board appoints a Superintendent who is responsible for
day-to-day operations and oversees its staff of approximately 400 certificated and 360 classified
employees. For the fiscal year, the District had a general fund appropriation of $55.3 million.

AUDIT HISTORY

We audit the District on an annual basis. The past three audits reported no findings.

ELECTED OFFICIALS

These officials served during the audit period:

Board of Directors Mary Jo Geidl
Jim Lehmann
Anne Golden
Cindy Meyer
Max Carrera

APPOINTED OFFICIALS

Superintendent Richard Carter
Chief Financial Officer Patricia Johnston

ADDRESS

District 364 S. Park Street
Walla Walla, WA 99362
(509) 527-3000
www.wwps.org

Washington State Auditor’s Office
2
Audit Areas Examined

Walla Walla School District No. 140
Walla Walla County
March 2, 1009

In keeping with general auditing practices, we do not examine every portion of Walla Walla School District
No. 140's financial activities during each audit. The areas examined were those representing the highest
risk of noncompliance, misappropriation or misuse. Other areas are audited on a rotating basis over the
course of several years. The following areas of the District were examined during this audit period:

ACCOUNTABILITY

We evaluated the District’s accountability in the following areas:

• Transportation apportionment • Associated Student Body fundraising
• Edison school construction and disbursements

FEDERAL PROGRAMS

We evaluated internal controls and tested compliance with federal program requirements, as
applicable, for the District’s major federal programs, which are listed in the Federal Summary
section of the financial statement and single audit report.

FINANCIAL AREAS

Our opinion on the District’s financial statements is provided in a separate report. That report
includes the District’s financial statements and other required financial information. We examined
the financial activity and balances of the District including:

• Cash and investments • Long-term debt
• Revenue • Overall presentation of the financial
• Expenditures/expenses statements
• Financial statement preparation • Financial condition

Washington State Auditor’s Office
3 ABOUT THE STATE AUDITOR'S OFFICE

The State Auditor's Office is established in the state's Constitution and is part of the executive
branch of state government. The State Auditor is elected by the citizens of Washington and serves
four-year terms.

Our mission is to work in cooperation with our audit clients and citizens as an advocate for
government accountability. As an elected agency, the State Auditor's Office has the independence
necessary to objectively perform audits and investigations. Our audits are designed to comply with
professional standards as well as to satisfy the requirements of federal, state, and local laws.

The State Auditor's Office employees are located around the state to deliver our services effectively
and efficiently.

Our audits look at financial information and compliance with state, federal and local laws on the
part of all local governments, including schools, and all state agencies, including institutions of
higher education. In addition, we conduct performance audits of state agencies and local
governments and fraud, whistleblower and citizen hotline investigations.

The results of our work are widely distributed through a variety of reports, which are available on
our Web site and through our free, electronic subscription service. We continue to refine our
reporting efforts to ensure the results of our audits are useful and understandable.

We take our role as partners in accountability seriously. We provide training and technical
assistance to governments and have an extensive quality assurance program.

State Auditor Brian Sonntag, CGFM
Chief of Staff Ted Rutt
Deputy Chief of Staff Doug Cochran
Chief Policy Advisor Jerry Pugnetti
Director of Audit Chuck Pfeil, CPA
Director of Special Investigations Jim Brittain, CPA
Director for Legal Affairs Jan Jutte, CPA, CGFM
Director of Quality Assurance Ivan Dansereau
Local Government Liaison Mike Murphy
Communications Director Mindy Chambers
Public Records Officer Mary Leider
Main number (360) 902-0370
Toll-free Citizen Hotline (866) 902-3900

Web Site www.sao.wa.gov
Subscription Service https://www.sao.wa.gov/applications/subscriptionservices/

(SAO FACTS.DOC - Rev. 02/09)