Purpose:

Source:
Procedures:
Conclusion:

To evaluate corrective action and follow up on prior year issue of controls over billing and collection
Delinquent Account/Aging reports generated from School Dude system and provided by Fred Pamon
Accounts sent to collections provided by Barry Tsoi, Senior Accountant
We reviewed procedures used to monitor Facility Rental invoicing activity by viewing monthly status
We reviewed accounts sent to collections and whether delinquent accounts were flagged to disallow
Based on our review the District does not have sufficient procedures in place to monitor and report
Based on our review the District does not monitor and effectively discourage continued activity on de
Indicates Collection Letters Were Not Sent as of February 2014
Organization
EnviroIssues
Invoice No. Date Invoiced Invoice Total
Invoice Payment
City of Seattle - Dept. of Transportation
124
9/20/2012
$150.00
$0.00
DebateAble
131
9/26/2012
$148.60
$15.00
Olympic Hills Elementary138
10/2/2012
$289.05
$0.00
Arbor Heights PTSA
142
10/5/2012
$173.45
$0.00
Orchestra Seattle/Seattle156
Chamber
10/17/2012
Singers
$463.35
$0.00
American Red Cross
159
10/19/2012
$867.00
$693.60
Neighborhood House 178
10/25/2012
$15.00
$0.00
Inner City Church of Hope
180
10/26/2012
$828.20
$0.00
Cub Scout Pack 799
181
11/2/2012
$1,280.25
$1,023.00
Sound Transit
184
10/31/2012
$15.00
$15.00
Nathan Hale High School191
11/5/2012
$146.95
$0.00
City of Seattle - Dept. of Transportation
202
11/6/2012
$385.20
$0.00
SanMar
203
11/7/2012
$137.53
$15.00
Salmon Bay PTSA
211
11/7/2012
$360.00
$0.00
Thew Family
226
11/15/2012
$481.35
$481.35
Boy Scouts of America Troop
238 186
11/16/2012
$33.15
$15.00
Girl Scouts of Western WA
241troop11/17/2012
46060
$15.00
$0.00
Boy Scouts of America Troop
242 123
11/17/2012
$15.00
$0.00
Beacon Hill Cowboys Youth
243Sports
11/17/2012
Program
$15.00
$0.00
Seattle Youth Soccer Association
245
11/20/2012
$15.00
$0.00
Seattle Youth Soccer Association
248
11/21/2012
$1,674.00
$0.00
West Seattle & Fauntleroy
249
YMCA11/21/2012
$270.00
$0.00
West Seattle & Fauntleroy
251
YMCA11/21/2012
$75.40
$0.00
Lifetime Learning Center254
11/26/2012
$416.20
$0.00
Pacific Northwest American
258Institute
11/28/2012
of Aeronautics and
$395.75
Astronautics
$395.75
Stevens Elementary School
261PTA11/30/2012
$15.00
$15.00
Inner City Church of Hope
266
12/4/2012
$388.95
$0.00
Friends of Hawthorne PTA
270
12/6/2012
$1,518.30
$0.00
Maple PTSA
271
12/7/2012
$346.95
$0.00
Watts Basketball
272
12/7/2012
$210.15
$0.00
Nurturing Knowledge School
280
12/12/2012
$137.10
$0.00
Martin Luther King, Jr. Celebrating
281
12/12/2012
Committee
$392.00
$0.00
Mad Science
293
1/10/2013
$2,503.83
$2,422.15

SAGA School
300
1/12/2013
$185.40
West Seattle Montessori309
School 1/12/2013
$94.50
Queen Anne Little League
317
1/29/2013
$652.15
American Family
320
1/29/2013
$948.85
American Family
332
2/7/2013
$33.90
Inner City Church of Hope
333
2/7/2013
$33.90
Inner City Church of Hope
350
3/10/2013
$1,022.20
Inner City Church of Hope
351
3/10/2013
$1,012.20
Hyogo Business and Cultural
352 Center
3/10/2013
$2,024.40
SENG
356
3/13/2013
$2,437.00
Hair Art & Beauty Supply358
3/13/2013
$120.00
Seattle Education Association
360
3/14/2013
$2,744.30
Monday Night Basketball372
3/25/2013
$410.00
Mocha Girl's Concert
376
3/26/2013
$724.20
South Seattle Kings Basketball
386 Team
3/26/2013
$15.00
Greenwood Elementary PTA
389
4/1/2013
$503.40
Madrona K-8
395
4/3/2013
$233.26
DG
407
4/10/2013
$142.05
Rainier Beach CC/Seattle408
Parks 4/11/2013
$137.85
Rainier Beach CC/Seattle461
Parks 5/20/2013
$1,492.00
Rainier Beach CC/Seattle463
Parks 5/23/2013
$275.85
Hiawatha CC/Seattle Parks
464
5/23/2013
$919.50
Westside School
466
5/20/2013
$2,311.20
Guitar for Grownups
467
5/21/2013
$12.50
City of Seattle/Seattle Youth
468 Employment
5/22/2013
Program$1,073.56
(SYEP)
Urban Native Education Alliance
474
5/23/2013
$241.24
Rainier Beach CC/Seattle475
Parks 5/23/2013
$442.15
Rainier Beach CC/Seattle482
Parks 5/26/2013
$746.00
Rainier Beach CC/Seattle483
Parks 5/26/2013
$745.95
Rainier Beach CC/Seattle484
Parks 5/26/2013
$6,890.80
Bryant Bombers Mens Basketball
485
5/26/2013
$2,186.10
Leschi Elementary PTA 486
5/28/2013
$824.40
Sacajawea Elementary PTA
488
5/28/2013
$192.60
South Seattle Kings Basketball
489 Team
5/28/2013
$235.40
Seattle Youth Symphony490
Orchestras
5/26/2013
$991.80
Seattle Youth Symphony491
Orchestras
5/26/2013
$2,818.50
Seattle Youth Symphony492
Orchestras
5/26/2013
$1,287.00
Bryant Bombers Mens Basketball
493
5/26/2013
$1,040.80
Rainier Scholars
494
5/26/2013
$270.60
Stevens Pick-up B-Ball 495
5/26/2013
$15.00
Northwest Girlchoir
496
5/27/2013
$1,065.80
Coe Basketball
497
5/28/2013
$2,106.00
Coe Basketball
499
5/28/2013
$469.40
Arbor Heights PTSA
500
5/27/2013
$270.60
Graham Hill PTSA
503
5/31/2013
$299.60
Calvary Wallingford
506
6/3/2013
$235.40
Nurturing Knowledge School
507
6/3/2013
$4,837.50

$15.00
$27.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$120.00
$0.00
$0.00
$650.00
$0.00
$503.40
$171.20
$0.00
$109.50
$1,492.00
$275.85
$919.50
$0.00
$0.00
$345.80
$0.00
$0.00
$746.00
$745.95
$6,890.80
$2,186.10
$824.40
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$1,065.80
$2,106.00
$469.40
$270.60
$0.00
$235.40
$0.00

Calvary Wallingford
508
6/3/2013
$462.60
Seattle Department of Transportation
509
6/3/2013
(SDOT)
$269.20
Greenwood Elementary PTA
513
6/7/2013
$222.48
Inner City Church of Hope
515
6/7/2013
$214.00
Friends of Sealth
525
6/8/2013
$2,277.45
Mercer CLC/Seattle Parks
531
Dept 6/13/2013
$1,499.40
Saint Gebriel Church of Ethiopians
533
6/14/2013
$2,910.40
seattle combine
536
6/17/2013
$122.10
DG
538
6/17/2013
$489.40
Chabad of Seattle
540
7/5/2013
$752.10
Chabad of Seattle
548
6/19/2013
$2,264.60
Friends of Sealth
549
6/19/2013
$3,133.10
SWERVE Driving School550
6/27/2013
$139.13
Eckstein CLC/Seattle Parks
553
7/1/2013
$330.82
YMCA of Greater Seattle562
7/2/2013
$2,482.40
Friends of Sealth
563
7/2/2013
$3,118.00
Float Dodger 5K
564
7/3/2013
$1,358.75
Catholic Community Services
576 of Western
7/8/2013
Washington$68.55
NWISE
577
7/2/2013
$2,559.30
Summer Fun
581
7/9/2013
$3,262.05
Summer Fun
584
7/17/2013
$558.88
Summer Fun
586
7/17/2013
$2,879.85
Summer Fun
587
7/17/2013
$338.50
Summer Fun
588
7/17/2013
$549.90
Summer Fun
592
7/18/2013
$610.42
Queen Anne Little League
593
7/18/2013
$5,385.10
The Dolls Drill Team
595
7/18/2013
$355.80
Kids Play Learn and Grow
597
7/19/2013
$15.00
SDOT Missing Link
601
7/19/2013
$1,432.50
Committee for Children 602
7/19/2013
$553.45
Committee for Children 604
7/22/2013
$3,440.80
Seattle Youth Soccer Association
608
7/22/2013
$1,540.80
Seattle Youth Soccer Association
609
7/23/2013
$8,608.05
Girl Scouts Western Washington
610
7/23/2013
$3,418.80
Maple Leaf Community Council
613
7/23/2013
$15.00
TOPS @ Seward PTA 619
7/24/2013
$79.20
Boy Scouts of America Troop
620 1867/24/2013
$277.50
Girl Scouts Brownie Troop
623
44031 7/24/2013
$15.00
Girl Scouts
624
7/24/2013
$15.00
Boy Scouts of America Troop
627 1237/25/2013
$15.00
Brownie Troop | Girl Scouts
628of Western
7/25/2013
Washington $15.00
Continuing Education/ NSCC
629
7/25/2013
$15.00
Whittier PTA
631
7/25/2013
$867.08
Site Council
632
7/25/2013
$718.40
Olympic View PTA
633
7/25/2013
$305.25
Whitman PTSA
635
7/25/2013
$277.50
Girl Scouts Troop 41315637
7/25/2013
$24.87

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$15.00
$489.40
$15.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$2,559.30
$0.00
$0.00
$2,659.65
$0.00
$517.62
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$50.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

Yoga Fit
638
7/25/2013
$15.00
John Stanford International
639School7/25/2013
PTSA
$204.00
Young Life
640
7/25/2013
$582.75
Van-Lang Vietnamese Cultural
641 School
7/25/2013
$650.22
One on One Athletics 642
7/25/2013
$15.00
Bryant After School Classes
643
7/25/2013
$536.10
Girl Scouts of Western Wa644Brownie
7/25/2013
Troop #42814 $194.55
Whitman PTSA
646
7/30/2013
$15.00
ACE Mentoring
647
7/30/2013
$99.50
Loyal Heights PTA
648
7/30/2013
$1,357.60
Highland Park PTA
651
7/31/2013
$10.00
North Beach PTA
653
7/31/2013
$12.60
Leschi Elementary PTA 655
7/31/2013
$2.10
Leschi Elementary PTA 656
7/31/2013
$25.20
Whittier PTA-Programs 657
7/31/2013
$50.40
Schmitz Park PTA
659
7/31/2013
$12.60
Coe Elementary PTA
660
7/31/2013
$8.40
Schmitz Park PTA
661
8/1/2013
$8.40
Guitar for Grownups
663
8/1/2013
$10.50
Cub Scouts, Pack 321 665
8/1/2013
$824.28
Chess Wizards
667
8/1/2013
$15.00
WSDOT Toll Division 668
8/1/2013
$476.50
Sound Transit
669
8/1/2013
$203.50
Play-Well TEKnologies 672
8/1/2013
$128.60
Seattle's Littlest Performers
673
8/1/2013
$185.10
Blaine PTA
674
8/1/2013
$81.15
West Woodland PTSA 676
8/1/2013
$44.78
Friends of Washington Music
679
8/1/2013
$11.25
Friends of Washington Music
680
8/2/2013
$1,296.80
Friends of Washington Music
681
8/2/2013
$1,372.20
Friends of Washington Music
682
8/2/2013
$1,296.80
Ingraham High School PTSA
683
8/2/2013
$655.90
Whittier PTA-Programs 684
8/2/2013
$73.40
Loyal Heights PTA
685
8/2/2013
$18.90
One on One Athletics 686
8/2/2013
$100.60
Schmitz Park Chess Club688
8/6/2013
$767.70
West Seattle Little League
691
8/6/2013
$638.35
One on One Athletics 692
8/6/2013
$203.20
Brownie Troop | Girl Scouts
693of Western
8/6/2013
Washington $33.30
Whittier PTA-Programs 694
8/6/2013
$15.00
Leschi Elementary PTA 695
8/6/2013
$29.40
Gatewood Elementary PTA
696
8/6/2013
$10.50
La Senoritas Drill Teams697
8/6/2013
$6.30
Blaine PTA
699
8/6/2013
$15.00
Bryant PTSA
700
8/6/2013
$24.87
Gatewood Elementary PTA
701
8/6/2013
$444.00
Calvary Wallingford
704
8/6/2013
$499.50

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

Pacific Galleries
706
8/6/2013
$503.40
Pacific Galleries
710
8/13/2013
$1,775.00
All Souls Church of Seattle
711(Grace8/13/2013
Church of Sea) $455.00
Calvary Wallingford
713
8/27/2013
$5,276.85
Yoga Fit
715
8/15/2013
$5,571.00
Roosevelt High PTSA 718
8/16/2013
$100.05
Sacajawea Elementary PTA
719
8/16/2013
$45.00
Sacajawea Elementary PTA
723
8/21/2013
$10.50
Sacajawea Elementary PTA
724
8/21/2013
$6.30
Sacajawea Elementary PTA
725
8/21/2013
$6.30
YMCA
726
8/21/2013
$6.30
Sacajawea Elementary PTA
728
8/22/2013
$15.00
Community & Parents for730
Public Schools
8/22/2013
of Seattle
$4.20
Seattle Department of Transportation
733
8/23/2013
(SDOT)
$415.65
West Seattle Little League
735
8/28/2013
$156.15
West Seattle Little League
737
8/28/2013
$71.80
West Seattle Montessori738
School 8/28/2013
$64.70
West Seattle Montessori739
School 8/28/2013
$415.43
West Seattle Montessori740
School 8/28/2013
$479.18
West Seattle Montessori741
School 8/28/2013
$582.33
West Seattle Montessori742
School 8/28/2013
$633.90
West Seattle Montessori743
School 8/28/2013
$464.18
West Seattle Montessori744
School 8/28/2013
$464.18
West Seattle Montessori745
School 8/28/2013
$252.90
Magnolia / Queen Anne District
746
Council
8/28/2013
$361.03
The First Tee of Greater 747
Seattle 8/28/2013
$54.80
Queen Anne High School750
Condominiums
8/28/2013
$128.60
Hoopaholics Youth Basketball
751
8/28/2013
$128.10
Nurturing Knowledge School
752
8/28/2013
$1,297.05
Hoopaholics Youth Basketball
753
8/29/2013
$165.80
755
8/29/2013
$2,945.40

$0.00
$0.00
$0.00
$4,170.95
$4,952.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$158,350.88

$40,689.47

ntrols over billing and collection of Facility rentals

em and provided by Fred Pamonag

ctivity by viewing monthly status reports of receivables and collections.

ccounts were flagged to disallow future rentals.
s in place to monitor and report delinquent accounts to Central Accounting
scourage continued activity on delinquent account balances.

Balance Due Schedule ID

$
150.00
2498
$
133.60
2624
$
289.05
2351
$
173.45
3881
$
463.35
2689
$
173.40
3011
$
15.00
4507
$
828.20
4565
$
257.25
4902
$
2835
$
146.95
4854
$
385.20
4476
$
122.53
3709
$
360.00
6339
$
6402
$
18.15
4860
$
15.00
6176
$
15.00
5517
$
15.00
6043

Init Balance Oct Status Nov Status Jan Status

Collection Letter Sent Date
DoNotRent?
$
150.00
Open
Open
Open
11/13/2013
$
133.60
Open
Open
Open
No
$
289.05
Open
Open
Open
No
$
173.45
Open
Open
Open
No
$
463.35
Open
Open
Open
No
$
173.40
N/A
N/A
N/A
11/13/2013
$
15.00
Open
Open
Open
No
$
828.20
Open
Open
Open
No
$
257.25
Open
Open
Open
11/13/2013
Yes
$
Open
Open
Open
No
$
146.95
Open
Open
Open
No
Yes
$
385.20
Open
Open
Open
No
$
122.53
Open
Open
Open
No
$
360.00
Open
Open
Open
11/13/2013
$
Open
N/A
N/A
N/A
$
18.15
Open
Open
Open
11/13/2013
$
15.00
Open
Open
Open
No
$
15.00
Open
Open
Open
No
$
15.00
Open
Open
Open
No

$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
15.00
$ 1,674.00
$
270.00
$
75.40
$
416.20
$
$
$
388.95
$ 1,518.30
$
346.95
$
210.15
$
137.10
$
392.00
$
81.68

15.00
1,674.00
270.00
75.40
416.20
388.95
1,518.30
346.95
210.15
137.10
392.00
81.68

6721
1725
1726
3821
3821
7348
6722
7134
4902
7749
7329
7075
7194
6989

Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open

Open
Open
Open
Open
Open

N/A
N/A
Open
Open
Open
Open
Open
Open
N/A

Open
Open
Open
Open
Open

N/A
N/A
Open
Open
Open
Open
Open
Open
N/A

11/13/2013

Yes

No
No
No
No
N/A
11/13/2013

No
11/13/2013

No
No
11/13/2013
11/13/2013
N/A

Yes

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

170.40
67.50
652.15
948.85
33.90
33.90
1,022.20
1,012.20
2,024.40
2,437.00
2,744.30
410.00
74.20
15.00
62.06
142.05
28.35
2,311.20
12.50
727.76
241.24
442.15
192.60
235.40
991.80
2,818.50
1,287.00
1,040.80
270.60
15.00
299.60
4,837.50

2733
1080
8855
8380
9298
9301
10921
10921
4902
10251
10043
10166
10291
1884
11307
10974
11836
12208
9442
2746
2759
2760
13582
10258
7350
9877
13529
2748
2749
1500
1501
1593
10872
12636
10980
2109
2111
2112
1595
4128
1618
1625
10293
10294
2708
12535
11496

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

170.40
67.50
652.15
948.85
33.90
33.90
1,022.20
1,012.20
2,024.40
2,437.00
2,744.30
410.00
74.20
15.00
62.06
142.05
28.35
2,311.20
12.50
727.76
241.24
442.15
192.60
235.40
991.80
2,818.50
1,287.00
1,040.80
270.60
15.00
299.60
4,837.50

Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open

N/A
N/A
Open
Open
Open
Open
Open

N/A
N/A
N/A
N/A
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open

Open
Open
Open
Open
Open
Open
Open
Open
Open
?
N/A
Open
Open
Open
Open
N/A
Open
Open
Open
N/A

N/A
N/A
Open
Open
Open
Open
Open

N/A
N/A
N/A
N/A
N/A
Open
Open
Open
Open
Open
Open
Open
Open

N/A
N/A
N/A
N/A
Open

N/A
Open

Open
Open
Open
Open
Open
Open
Open
Open
Open
?
N/A
Open
Open
Open
Open
N/A
Open
Open
Open
N/A

N/A
N/A
Open
Open
Open
Open
Open

N/A
N/A
N/A
N/A
N/A
Open
Open
Open
Open
Open
Open
Open
Open

N/A
N/A
N/A
N/A
Open

N/A
Open

No
No
11/13/2013
11/13/2013
11/13/2013
11/13/2013
11/13/2013
11/13/2013
11/13/2013
11/13/2013
11/13/2013
11/13/2013

No
11/13/2013
11/13/2013

No
No
No
11/13/2013

N/A
N/A
N/A
No
No
No
No
No
N/A
N/A
N/A
N/A
N/A
No
No
No
No
No
No
No
No
11/13/2013

N/A
11/13/2013

N/A
No
N/A
No

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

462.60
269.20
222.48
214.00
2,277.45
1,499.40
2,910.40
107.10
737.10
2,264.60
3,133.10
139.13
330.82
2,482.40
3,118.00
1,358.75
68.55
3,262.05
558.88
220.20
338.50
32.28
610.42
5,385.10
355.80
15.00
1,432.50
553.45
3,390.80
1,540.80
8,608.05
3,418.80
15.00
79.20
277.50
15.00
15.00
15.00
15.00
15.00
867.08
718.40
305.25
277.50
24.87

12928
11495
12913
14162
10921
13449
12107
14468
14271
12023
14555
11192
13585
10890
14658
14558
13244
13589
14713
14228
11637
11304
11305
12789
12788
12790
8287
14617
14488
14849
14950
14954
1727
1728
2410
3112
3217
3582
3665
3983
4000
4002
4265
3859
4323
4514
5081

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

462.60
269.20
222.48
214.00
2,277.45
1,499.40
2,910.40
107.10
737.10
2,264.60
3,133.10
139.13
330.82
2,482.40
3,118.00
1,358.75
68.55
3,262.05
558.88
220.20
338.50
32.28
610.42
5,385.10
355.80
15.00
1,432.50
553.45
3,390.80
1,540.80
8,608.05
3,418.80
15.00
79.20
277.50
15.00
15.00
15.00
15.00
15.00
867.08
718.40
305.25
277.50
24.87

Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open

N/A
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open

Open
Open
Open
Open
Open
Open
Open
Open

N/A
Open
Open
Open
Open
Open
Open
Open

N/A
Open

N/A
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open

Open
Open
Open
Open
Open
Open
Open
Open

N/A
Open
Open
Open
Open
Open
Open
Open

N/A
Open

N/A
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open

11/13/2013
11/13/2013

No
No
11/13/2013

No
No
No
N/A
11/13/2013

No
No
No
11/13/2013

No
No
11/13/2013
11/13/2013

N/A
No

Yes

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

15.00
204.00
582.75
650.22
15.00
536.10
194.55
15.00
99.50
1,357.60
10.00
12.60
2.10
25.20
50.40
12.60
8.40
8.40
10.50
824.28
15.00
476.50
203.50
128.60
185.10
81.15
44.78
11.25
1,296.80
1,372.20
1,296.80
655.90
73.40
18.90
100.60
767.70
638.35
203.20
33.30
15.00
29.40
10.50
6.30
15.00
24.87
444.00
499.50

5128
5310
5334
4752
2795
2817
3013
4814
5134
6610
5354
5961
6634
6984
6985
7322
8033
6533
8034
8506
8732
6718
7960
8366
8644
8765
8907
9224
7406
7412
7415
7416
8898
9087
9170
9472
8647
9155
8651
4003
8831
6997
12256
8654
12965
9222
12260

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

15.00
204.00
582.75
650.22
15.00
536.10
194.55
15.00
99.50
1,357.60
10.00
12.60
2.10
25.20
50.40
12.60
8.40
8.40
10.50
824.28
15.00
476.50
203.50
128.60
185.10
81.15
44.78
11.25
1,296.80
1,372.20
1,296.80
655.90
73.40
18.90
100.60
767.70
638.35
203.20
33.30
15.00
29.40
10.50
6.30
15.00
24.87
444.00
499.50

Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open

Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open

Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open

Yes

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

503.40
1,775.00
455.00
1,105.90
619.00
100.05
45.00
10.50
6.30
6.30
6.30
15.00
4.20
415.65
156.15
71.80
64.70
415.43
479.18
582.33
633.90
464.18
464.18
252.90
361.03
54.80
128.60
128.10
1,297.05
165.80
2,945.40

$ 117,661.41

14255
14678
14691
2070
3433
5312
7922
7998
9057
7305
10587
13760
9278
10626
11150
11377
11675
5272
5278
8857
8858
8861
8863
10820
11005
11567
9469
11011
12199
12929
14467

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

503.40
1,775.00
455.00
1,105.90
619.00
100.05
45.00
10.50
6.30
6.30
6.30
15.00
4.20
415.65
156.15
71.80
64.70
415.43
479.18
582.33
633.90
464.18
464.18
252.90
361.03
54.80
128.60
128.10
1,297.05
165.80
2,945.40

Open
Open
Open
N/A
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open

Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open

Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open
Open

Purpose:
Source:
Procedures:
Conclusion:

Auditor Note:

To evaluate corrective action and follow up on prior year issue

Delinquent Account/Aging reports generated from School Dud
Accounts sent to collections provided by Barry Tsoi, Senior Acc
We reviewed procedures used to monitor Facility Rental invoi
We reviewed accounts sent to collections and whether delinq
Based on our review the District does not have sufficient proc
Based on our review the District does not monitor and effectiv
Per audit inquiry this list was revised in April 2014 See --

Although PTA & PTSA's may utilize school facilities with no ren
are flagged as Do Not Rent until unpaid balances are reconcilie

FirmName

Org Type

Art4Kids

Group 1b - Community,
120 NE 59th
paidStSeattle
use
Charge back
WA 98105
Invoice

Address

Invoice TypePaymentType

Beacon Hill Cowboys Youth Sports Program

College Funding Systems

Group 1b - Community,
701 5th Ave
paidSte
use
Charge
4300Seattle,
back Invoice
WA 98104

Hargis Engineer''s Inc.

Group 1b - Community,
600 Stewart
paidStreet
use
Charge
Suite
back
1000Invoice
Seattle WA 98101

Hargis Engineer's Inc.

Group 1b - Community,
600 Stewart
paidStreet
use
Charge
Suite
back
1000Invoice
Seattle WA 98101

Inner City Church of Hope

Group 1b - Community,
P.O. Box 78582Seattle,
paid use
Charge back
WA 98178
Invoice

Out of School

Group 1a - Community,
n/a
rent waived
-

Shree Sanatan Dharam Ramayan Mandali of Seattle

Group 1b - Community,
10030 Stone
paidAve
use
Charge
NorthSeattle
back Invoice
WA 98133

Sound Transit

Group 1b - Community,
401 S. JacksonSeattle,
paid use
Charge back
WA 98104
Invoice

Van-Lang Vietnamese Adult Cultural School

Group 1c - Community
PO Box 28005Seattle,
NightsCharge
in School
back
WALibraries
98118
Invoice

Watts Basketball

Group 1b - Community,
4144 32nd
paid
Avenue
use
Charge
SW.Seattle,
back Invoice
WA 98126

Western Washington University Teacher Education Outreach Program

Group 1b - Community,
9600 College
paidWay
use
Charge
NSeattle,
back WA
Invoice
98103

YMCA of Greater Seattle

Group 1a - Community,
1700 23rdrent
AveSeattle,
waived
Charge back
WA 98122
Invoice

z -DO NOT USE/Aki Kurose

Group 1b - Community,
3928 S Graham
paid use
Charge
St Seattle,
back WA
Invoice
98118

11542 62nd Ave

Charge
S Seattle,
back WA
Invoice
98178

Invoice

follow up on prior year issue of controls over billing and collection of Facility rentals
s generated from School Dude system and provided by Fred Pamonag as of February 2014
ded by Barry Tsoi, Senior Accountant
monitor Facility Rental invoicing activity by viewing monthly status reports of receivables and collections.
lections and whether delinquent accounts were flagged to disallow future rentals.
oes not have sufficient procedures in place to monitor and report delinquent accounts to Central Accounting
oes not monitor and effectively discourage continued activity on delinquent account balances.
ed in April 2014 See -Revised DN Rent'!A1

e school facilities with no rental fee, they still must pay for custodial and utility charges. Those who do not honor this agreement
npaid balances are reconcilied.
DoNotRent Reason

InsuranceCompany
Policy Number
Coverage

Begin Date End Date

Yes

need business license / insurance to rent

Yes

outstanding invoice #901

Yes

outstanding resv. 76918/76930/76931/81231/81583

Yes
Yes

Outstanding Resv. #76938

Yes

Outstanding Invoices
S.L. Smith-Jackson
9-2013 CPS1862824
InsuranceGeneral
Agency Liability $1,000,000
9/19/2013

Yes

no information on file

Yes

outstanding invoice from past use

Yes

outstanding invoice & no insurance

Yes

9/19/2014

We verified the updated insurance form was received an

7/26/2013 subsequently removed from Do Not Rent List

Yes

outstanding Resv.
Essex
72562
Insurance
CL460250499
Co
Commercial General
7/26/2012
Liability

Yes

outstanding invoices

Yes

outstanding Inv #563/14558

Yes

Duplicate Organization Name

ot honor this agreement

e updated insurance form was received and the account was

removed from Do Not Rent List

Past Due?
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE

Organization
Invoice No.
City of Seattle - Dept. of Transportation
DebateAble
Arbor Heights PTSA
Neighborhood House
Inner City Church of Hope
Sound Transit
City of Seattle - Dept. of Transportation
Girl Scouts of Western WA troop 46060
Boy Scouts of America Troop 123
West Seattle & Fauntleroy YMCA
West Seattle & Fauntleroy YMCA
Maple PTSA
Stevens Elementary School PTA
Inner City Church of Hope
Mad Science
Queen Anne Little League
American Family
American Family
Inner City Church of Hope
Inner City Church of Hope
Mocha Girl's Concert
Inner City Church of Hope
Greenwood Elementary PTA
Westside School
Calvary Wallingford
Seattle Youth Symphony Orchestras
Seattle Youth Symphony Orchestras
Seattle Youth Symphony Orchestras
Leschi Elementary PTA
City of Seattle/Seattle Youth Employment Program (SYEP)
Friends of Sealth
seattle combine
Inner City Church of Hope
YMCA of Greater Seattle
Float Dodger 5K
Committee for Children
Summer Fun
Queen Anne Little League
Summer Fun
Summer Fun
Boy Scouts of America Troop 186
Girl Scouts Brownie Troop 44031

131
138
156
180
181
191
203
242
243
251
254
272
266
270
300
320
332
333
350
352
386
351
395
467
507
492
493
491
488
474
531
538
525
563
576
604
592
595
586
588
623
624

PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE
PAST DUE

TOPS @ Seward PTA

Boy Scouts of America Troop 123
Bryant After School Classes
One on One Athletics
Whitman PTSA
Yoga Fit
ACE Mentoring
Loyal Heights PTA
North Beach PTA
Schmitz Park PTA
Whitman PTSA
Whittier PTA-Programs
Blaine PTA
Cub Scouts, Pack 321
Ingraham High School PTSA
Loyal Heights PTA
Play-Well TEKnologies
Schmitz Park PTA
Seattle's Littlest Performers
Sound Transit
West Woodland PTSA
Whittier PTA-Programs
WSDOT Toll Division
Blaine PTA
One on One Athletics
One on One Athletics
West Seattle Little League
Pacific Galleries
Pacific Galleries
Roosevelt High PTSA
Yoga Fit
YMCA
Hoopaholics Youth Basketball
Hoopaholics Youth Basketball
Magnolia / Queen Anne District Council
The First Tee of Greater Seattle
West Seattle Montessori School
West Seattle Montessori School
West Seattle Montessori School
Successful Youth, Inc.
KidsPlay Fitness & Homework Club, a division of KidsPlay
Bryant Bombers Mens Basketball
KidsPlay Fitness & Homework Club, a division of KidsPlay
KidsPlay Fitness & Homework Club, a division of KidsPlay
KidsPlay Fitness & Homework Club, a division of KidsPlay
Girl Scouts - Troop 41157
Seattle Education Association

620
628
644
643
637
639
648
651
655
660
647
659
676
667
684
686
673
663
674
672
679
685
669
700
688
693
692
710
711
719
718
728
752
755
747
750
739
741
744
761
806
842
807
808
809
841
843

PAST DUE
PAST DUE

Schmitz Park PTA

Seattle Department of Transportation (SDOT)

867
866

Actual Date Sent to Collections

DO NOT RENT?

3/13/2014 /LE
3/13/2014 /LE
3/13/2014 /LE
3/13/2014 /LE
11/14/2013 /LE
3/13/2014 /LE
3/13/2014 /LE
3/13/2014 /LE
3/13/2014 /LE
3/13/2014 /LE
3/13/2014 /LE
3/13/2014 /LE
3/13/2014 /LE
3/13/2014 /LE
3/13/2014 /LE
11/14/2013 /LE
11/14/2013 /LE
11/14/2013 /LE
11/14/2013 /LE
11/14/2013 /LE
11/14/2013 /LE
11/14/2013 /LE
3/13/2014 /LE
3/13/2014 /LE
3/13/2014 /LE
3/13/2014 /LE
3/13/2014 /LE
3/13/2014 /LE
3/13/2014 /LE
3/13/2014 /LE
11/14/2013 /LE
11/14/2013 /LE
3/13/2014 /LE
3/13/2014 /LE
11/14/2013 /LE
4/7/2014 / LE
4/7/2014 / LE
4/7/2014 / LE
4/7/2014 / LE
4/7/2014 / LE
4/7/2014 / LE
4/7/2014 / LE

Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y

4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014
4/7/2014

/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE
/ LE

Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y

4/7/2014 / LE
4/7/2014 / LE

Y
Y