MOSES LAKE, Wash. — Representatives from the Washington State Auditor’s Office presented the results of an accountability audit to the Moses Lake School District Board of Directors during a special session Thursday evening.

The audit reviewed the district’s financial practices from 2022 through 2024, including the period leading up to the financial challenges identified in May 2024.

Auditors identified several areas requiring improvement, including the district’s financial condition and budget compliance, procurement practices, internal controls over expenditures, and a required approval process that was not completed prior to placing an enrichment levy on the 2024 ballot.

In addition to the formal findings, auditors issued a management letter outlining concerns related to payroll monitoring, contract documentation, enrollment reporting, cash handling procedures, and asset tracking.

District officials said they have implemented a number of corrective actions to address the findings, including changes to financial oversight, reporting processes, internal controls, and Board-level review of expenditures.

The presentation was delivered directly by the State Auditor’s Office and was open to the public.

Audit documents and related materials are available:

Audit Report

State Auditor’s Office Management Letters

District Response to Audit Management Letters