Educational Service District No. 123: Single Audit Reports and Findings
Educational Service District No. 123 filed 10 single audits between 2016 and 2025; the most recently observed auditor is OFFICE OF THE WASHINGTON STATE AUDITOR (2025), and the 2025 report lists 0 findings, including 1 material weakness. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Educational Service District No. 123 is recorded in PASCO, Washington under EIN 910947747, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-08-31 | $3,624,071 | $750,000 | OFFICE OF THE WASHINGTON STATE AUDITOR | 0 | MW | 2025-08-GSAFAC-0000416913 |
| 2024 | 2024-08-31 | $5,063,749 | $750,000 | OFFICE OF THE WASHINGTON STATE AUDITOR | 0 | — | 2024-08-GSAFAC-0000365853 |
| 2023 | 2023-08-31 | $6,287,604 | $750,000 | OFFICE OF THE WASHINGTON STATE AUDITOR | 0 | — | 2023-08-GSAFAC-0000038003 |
| 2022 | 2022-08-31 | $5,508,579 | $750,000 | OFFICE OF THE WASHINGTON STATE AUDITOR | 0 | — | 2022-08-CENSUS-0000181350 |
| 2021 | 2021-08-31 | $3,956,812 | $750,000 | OFFICE OF THE WASHINGTON STATE AUDITOR | 0 | — | 2021-08-CENSUS-0000181350 |
| 2020 | 2020-08-31 | $3,654,621 | $750,000 | OFFICE OF THE WASHINGTON STATE AUDITOR | 0 | — | 2020-08-CENSUS-0000181350 |
| 2019 | 2019-08-31 | $3,443,342 | $750,000 | OFFICE OF THE WASHINGTON STATE AUDITOR | 0 | — | 2019-08-CENSUS-0000181350 |
| 2018 | 2018-08-31 | $3,051,762 | $750,000 | OFFICE OF THE WASHINGTON STATE AUDITOR | 0 | — | 2018-08-CENSUS-0000181350 |
| 2017 | 2017-08-31 | $2,952,551 | $750,000 | OFFICE OF THE WASHINGTON STATE AUDITOR | 0 | — | 2017-08-CENSUS-0000181350 |
| 2016 | 2016-08-31 | $2,694,237 | $750,000 | OFFICE OF THE WASHINGTON STATE AUDITOR | 0 | — | 2016-08-CENSUS-0000181350 |
When is the next single audit due?
If Educational Service District No. 123 is again required to have a single audit for the fiscal year ending Aug 31, 2026, the reporting package is due to the Federal Audit Clearinghouse by May 31, 2027 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 84.287 | Twenty-First Century Community Learning Centers | $523,311 | No |
| 97.132 | Financial Assistance for Targeted Violence and Terrorism Prevention | $509,134 | Yes |
| 84.011 | Migrant Education State Grant Program | $412,504 | No |
| 10.558 | Child and Adult Care Food Program | $271,970 | No |
| 84.010 | Title I Grants to Local Educational Agencies | $258,645 | Yes |
| 84.027 | Special Education Grants to States | $233,520 | No |
| 93.575 | Child Care and Development Block Grant | $168,027 | No |
| 84.010 | Title I Grants to Local Educational Agencies | $160,514 | Yes |
| 84.181 | Special Education-Grants for Infants and Families | $135,784 | No |
| 84.323 | Special Education - State Personnel Development | $131,246 | No |
| 93.276 | Drug-Free Communities Support Program Grants | $111,181 | No |
| 93.243 | Substance Abuse and Mental Health Services Projects of Regional and National Significance | $109,621 | No |
| 84.173 | Special Education Preschool Grants | $94,382 | No |
| 93.959 | Block Grants for Prevention and Treatment of Substance Abuse | $89,670 | No |
| 93.959 | Block Grants for Prevention and Treatment of Substance Abuse | $47,211 | No |
| 93.959 | COVID 19 - Block Grants for Prevention and Treatment of Substance Abuse | $46,281 | No |
| 93.243 | Substance Abuse and Mental Health Services Projects of Regional and National Significance | $43,151 | No |
| 97.132 | Financial Assistance for Targeted Violence and Terrorism Prevention | $42,993 | Yes |
| 17.259 | WIOA Youth Activities | $38,852 | No |
| 84.010 | Title I Grants to Local Educational Agencies | $27,302 | Yes |
| 93.387 | National and State Tobacco Control Program | $23,570 | No |
| 93.243 | Substance Abuse and Mental Health Services Projects of Regional and National Significance | $21,172 | No |
| 93.959 | Block Grants for Prevention and Treatment of Substance Abuse | $19,995 | No |
| 93.959 | Block Grants for Prevention and Treatment of Substance Abuse | $19,915 | No |
| 93.778 | Grants to States for Medicaid | $19,418 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
The most recent report lists no finding.
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Educational Service District No. 123 now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Educational Service District No. 123, Washington Single Audits.” https://getauditradar.com/single-audits/wa/educational-service-district-no-123-910947747/. Data as of 2026-11-06.