STATE OF WASHINGTON
OFFICE OF SUPERINTENDENT OF PUBLIC INSTRUCTION
Request for Qualifications and Quotations No. 2015-01
Addendum 02
Note to potential respondents:
This Addendum is intended to revise, clarify and become part of the RFQQ NO. 2015-01, issued
January 8, 2015.
All amendments, addendums, and notifications will be posted on the OSPI Web site and
released via the Washington Electronic Business Solution (WEBS) Website.
NOTE: There is an error on page 25 of the RFQQ. The Proposal Checklist states the deadline
for submission is 4:30 p.m. The correct deadline is 3:00 p.m. PST on February 2, 2015.
1. QUESTION: What is the reason for bidding out the existing contract?
ANSWER: The existing contracts were procured through an RFQQ in 2012. They
included options for renewal and are scheduled to end on March 31, 2015.
2. QUESTION: The Consultant Qualifications section of the RFP indicates that the
Consultant must meet the independence requirements of Government Auditing
Standards. In order to affirm that our firm is independent of the potential auditees, we
would need to see a listing of the potential auditees. Would you please provide a listing
of the potential auditees that may be subject to audit by the Consultant?
ANSWER: Attached is a listing of all institutions with approved applications (612 count)
for the Child and Adult Care Food Program (CACFP) in FY14. Some institutions may
have more than one agreement with OSPI. Of those institutions required to receive an
OMB Circular A-133 audit, we assign audits for two that solely administer CACFP.
Using a risk-based approach, other institutions on the list participating in CACFP may be
subject to discretionary, program-specific audits/agreed-upon procedures.
3. QUESTION: Would you please provide a copy of an example from the past 12 months
of the type of audit report that would be requested under this contract (even a redacted
copy would be helpful)?
ANSWER: Please refer to the RFQQ NO. 2015-01, Section A.4.4 for information on
deliverables. We are unable to provide a copy of an audit report from the past 12
months as that information can only be provided through a public records request. You
may visit http://www.k12.wa.us/publicrecordsrequest/ for additional information and
instructions.
4. QUESTION: Please provide the composite hourly rate (or the range of composite hourly
rates) OSPI is currently paying for these services.
ANSWER: We are unable to provide answers about current contractor’s hourly rates as
that information can only be provided through a public records request. You may visit
http://www.k12.wa.us/publicrecordsrequest/ for additional information and instructions.
RFQQ No. 2015-01: Addendum 02
Page 1 of 7
5. QUESTION: What is the estimated number of audits/monitoring engagements OSPI
anticipates requesting under this contract for the contract period 4/1/2015 to 3/31/2016?
ANSWER: OSPI will assign two (2) required OMB Circular A-133 audits, which must be
completed by June 30. These audits may be single or program-specific as provided
under OMB Circular A-133, §__.200. The number and type of additional
audits/monitoring engagements that need to be conducted are determined annually
based on audit requirements and the amount of funding from the United States
Department of Agriculture. Once the number of successful firms is determined,
assignments will be made, and the firm(s) will provide estimates for approval. Once
those estimates are received, the number of audits/monitoring engagements to be
conducted within available funds will be determined. Cost estimates are based on the
number of estimated hours to complete the assignment multiplied by the contractor’s
successfully proposed composite hourly rate. OSPI reserves the right at its discretion to
extend the contract for up to two additional yearly audit periods at the same composite
hourly rate.
In fiscal year 2014, OSPI paid $162,350 to three (3) firms for contracted services to
perform audits/monitoring engagements. Of this amount, there were twenty-three (23)
engagements consisting of two (2) OMB Circular A-133 audits (both in Western WA),
and twenty-one (21) for-profit and nonprofit agreed-upon procedures engagements
(twelve (12) in Western WA and nine (9) in Eastern WA).
Since for-profit entities are not required to follow OMB Circular A-133, OSPI has
developed a separate audit guide for these audits, which we define as agreed-upon
procedures.
6. QUESTION: Please provide the following information for audits/monitoring engagements
OSPI has requested during the past 12 month period, or during the last full contract
period, whichever is most convenient:
a. Number of engagements requested
ANSWER: Please refer to #5. OSPI cannot predict the exact number of
engagements at this time.
b. Total hours incurred by existing contractor(s)
ANSWER: In fiscal year 2014, audit hours per engagement ranged from 26
hours to 180 hours, depending on the size, type, and complexity of the institution
under audit.
c. Total composite hourly rate (or range of rates) paid for services
ANSWER: We are unable to provide answers about current contractor’s hourly
rates as that information can only be provided through a public records request.
You may visit http://www.k12.wa.us/publicrecordsrequest/ for additional
information and instructions.
d. Total fees paid for these engagements
ANSWER: In fiscal year 2014, OSPI paid $162,350 to three (3) firms for
contracted services to perform audits/monitoring engagements.
RFQQ No. 2015-01: Addendum 02
Page 2 of 7
7. QUESTION: What were the locations of the entities that were audited/monitored
geographically in Washington State?
ANSWER: The locations of the required OMB Circular A-133 audits of non-profit
institutions described in #5 were Marysville, WA, and Longview, WA. The locations of
the discretionary agreed-upon procedures engagements are indicated in #5 and, in the
2015 audit period, may be anywhere in WA State and possibly out-of-state (e.g. one
headquartered in Portland, OR).
8. QUESTION: For the Agreed-upon Procedures engagements, does OSPI communicate
expectations as far as sample sizes? If so, what are the typical sample size ranges (# of
samples by sample type)?
ANSWER: OSPI has developed a separate audit guide for these discretionary audits.
Although the guide indicates some expected minimum sample sizes for testing, these
contracted audits and subrecipient monitoring engagements are considered
independent, and we rely on the contracted auditors to use their professional judgment
in the performance of these engagements.
9. QUESTION: For the A-133 audits typically assigned to the contractor, what percentage
of the A-133 audits consist of entities being audited for the first time?
ANSWER: 0%
10. QUESTION: Is this audit done at one site or do you travel around to different food
programs throughout the state of Washington?
ANSWER: The work is generally performed at the auditee site(s).
11. QUESTION: Why were there 3 firms on this audit? Is this something one firm can do?
ANSWER: Typically, there are multiple audits/monitoring engagements assigned. In
fiscal year 2014, OSPI paid $162,350 to three (3) firms for contracted services to
perform audits/monitoring engagements. Of this amount, there were twenty-three (23)
engagements consisting of two (2) OMB Circular A-133 audits (both in Western WA),
and twenty-one (21) for-profit and nonprofit agreed-upon procedures engagements
(twelve (12) in Western WA and nine (9) in Eastern WA).
12. QUESTION: Is it possible for you to send a sample report for this audit?
ANSWER: See answer to Question #3.
13. QUESTION: Can you please send a list of agreed upon procedures?
ANSWER: Contractors will receive a copy of the OSPI audit guide for subrecipient
monitoring after contracts are awarded and assignments have been made.
14. QUESTION: Will we be getting a copy of all questions posed and answers relating to
this RFQQ?
ANSWER: Yes, per the RFQQ, all RFQQ amendments or Consultant questions and
OSPI answers will be posted to http://www.k12.wa.us/RFP/ and
https://fortress.wa.gov/ga/webs/.
15. QUESTION: How many firms have showed interest in proposing?
ANSWER: Only specific questions concerning the RFQQ itself can be submitted during
the question and answer period to the RFQQ Coordinator.
RFQQ No. 2015-01: Addendum 02
Page 3 of 7
16. QUESTION: Is there a contract similar to the services requested in this RFQQ currently
in place?
ANSWER: Yes, there are three existing contracts, which were procured through an
RFQQ in 2012.
17. QUESTION: If yes to question 3, what is the composite rate on that contract?
ANSWER: We are unable to provide answers about current contractor’s hourly rates as
that information can only be provided through a public records request. You may visit
http://www.k12.wa.us/publicrecordsrequest/ for additional information and instructions.
18. QUESTION: When do the business license, CPA license and statewide vendor
registration need to be completed? Do they need to be obtained/completed prior to
submittal of the proposal?
ANSWER: The Washington State Business License and statewide vendor registration
only need to be completed for consultants identified as Apparent Successful
Contractors. Since being licensed as a CPA is a minimum qualification, you must be
properly licensed for public practice as a certified public accountant at the time of
application.
19. QUESTION: The A-133 Single Audit of the Child and Adult Care Food Program
(CACFP) was previously reported under Washington State’s A-133 Single Audit with no
apparent findings. Why is a separate audit being considered or planned for the coming
year?
ANSWER: The Washington State Auditor’s Office conducts the Statewide Single Audit
(SWSA), which is an audit of the state’s systems or internal controls over federallyfunded programs and compliance with federal regulations. OSPI is the pass-through
entity for USDA’s Child and Adult Care Food Program (CACFP) in Washington. Among
other duties, as the pass-through entity, OSPI is required to perform subrecipient
monitoring of the institutions expending USDA federal funds passed through our agency.
The contracts resulting from this solicitation will help to satisfy part of our subrecipient
monitoring responsibilities. The Statewide Single Audit does not satisfy those
responsibilities at the subrecipient level. Please see OMB Circular A-133, §__.400(d) for
pass-through entity responsibilities.
20. QUESTION: Have audits and/or monitoring engagements of entities engaged in the
CACFP been conducted by the Office of Superintendent of Public Instruction (OSPI) or
any other Federal or State entity outside of the annual A-133 audit in the past 3 years?
If so, what was the general purpose, scope, and results of the engagement(s)?
ANSWER: Yes. In fiscal year 2014, OSPI contracted with three (3) audit firms to
perform audits/monitoring engagements. There were twenty-three (23) engagements
consisting of two (2) OMB Circular A-133 audits, and twenty-one (21) for-profit and
nonprofit agreed-upon procedures engagements. As the pass-through entity, OSPI is
required by OMB Circular A-133 to perform subrecipient monitoring of the institutions
expending USDA federal funds passed through our agency. The Statewide Single Audit
does not satisfy those responsibilities at the subrecipient level. In addition to A-133 audit
requirements, USDA requires state agencies to have a policy in place that addresses the
audits of for-profit subrecipients.
RFQQ No. 2015-01: Addendum 02
Page 4 of 7
21. QUESTION: On page 6, task 5 requires the contractor to follow-up on prior year audit
findings. Who was the previous auditor and how long have they performed these
audits/reviews?
ANSWER: OSPI has contracts with Branch, Richards & Co., P.S., NR Smith and
Associates, P.S., and Petersen CPAs & Advisors, PLLC. The existing contracts were
procured through an RFQQ in 2012. They included options for renewal and are
scheduled to end on March 31, 2015.
22. QUESTION: How many Child and Adult Care entities claim funds under the CACFP in
Washington State?
ANSWER: Attached is a listing of all institutions with approved applications (612 count)
for the Child and Adult Care Food Program (CACFP) in FY14. Some institutions may
have more than one agreement with OSPI. Of those institutions required to receive an
OMB Circular A-133 audit, we assign audits for two that solely administer CACFP. Using
a risk-based approach, other institutions on the list participating in CACFP may be
subject to discretionary, program-specific audits/agreed-upon procedures.
23. QUESTION: Could you elaborate on the level of documentation that exists for the
internal control over programs to be audited? Is the assumption that documentation
already exists that could be reviewed to plan the audit or would this documentation need
to be gathered through interviews?
ANSWER: OSPI does not collect this information. The independent contracted auditors
obtain an understanding of the internal control over the program sufficient to plan the
audit for each engagement assigned.
24. QUESTION: For audits or reviews assigned under the proposed work, will the OSPI
determine the entities to be audited or reviewed?
ANSWER: Please refer to #5 for the assignment process.
25. QUESTION: How many site visits does the state plan to perform annually?
ANSWER: Please refer to #5 for the number of audits/visits.
26. QUESTION: What methodology is currently used to determine the entities to be audited
or reviewed?
ANSWER: Please refer to #5 for the assignment process.
27. QUESTION: What is the typical duration of each site visit?
ANSWER: OSPI does not collect this information.
28. QUESTION: What is the expected number of staff projected to support the work plan?
ANSWER: There is no requirement by OSPI. The number of staff are determined by the
individual audit firms, and it varies depending on the size, type, and complexity of the
institution under audit. Consultants shall submit the number of staff necessary to
complete the services.
29. QUESTION: Page 18 states that “Necessary travel and per diem expenses will be
reimbursed in the amounts established by the Washington State Office of Financial
Management for travel by state employees”. Does reimbursement of travel expenses
only relate to travel within Washington State?
ANSWER: No. If contractors are required to travel out of Washington State, they will be
reimbursed per federal out-of-state per diem rates.
RFQQ No. 2015-01: Addendum 02
Page 5 of 7
30. QUESTION: What time on February 2nd is the proposal due? Page 11 states
“Proposals must arrive by 3:00 p.m.”, but the checklist on page 25 states “Proposal was
submitted on or before 4:30 p.m.”.
ANSWER: Page 25 is an error; proposals are due by 3:00 p.m. PST.
31. QUESTION: Page 15 states that the Letter of Submittal must include the “Name,
address, and telephone number of each principal officer (President, Vice President,
Treasurer, Chairperson of the Board of Directors, etc.)”. Grant Thornton LLP is an
international firm with more than 200 Principals and Partners in the United States alone.
Is it acceptable to provide only this information in relation to the Signing Partner?
ANSWER: Yes, you may provide information related to the Signing Partner. All 200
principals and partners are not necessary.
32. QUESTION: Based on the requirements of the RFQ on page 15, a separate technical
approach/methodology is not required, please confirm.
ANSWER: No, a technical proposal is not a requirement of this RFQQ.
33. Is the issuer willing to include a mutually agreeable limit of liability provision in the
contract entered into with the successful bidder?
ANSWER: Per the RFQQ, The Apparent Successful Contractor will be expected to enter
into a contract which is substantially the same as the sample contract and its General
Terms and Conditions attached as Exhibit D and Exhibit E, respectively. In no event is a
Consultant to submit its own standard contract terms and conditions in response to this
solicitation. The Consultant may submit exceptions as allowed in the Certifications and
Assurances section, Exhibit A, to this solicitation. OSPI will review requested exceptions
and accept or reject the same at its sole discretion.
34. How much work is anticipated to require onsite performance throughout the state of
Washington?
ANSWER: The work is generally performed at the auditee site(s). The locations of the
engagements may be anywhere in WA State and possibly out-of-state (e.g. one
headquartered in Portland, OR).
35. Does the scope of work include attestation services or performance of a Single Audit?
ANSWER: OSPI will assign two (2) required OMB Circular A-133 audits, which must be
completed by June 30. These audits may be single or program-specific as provided
under OMB Circular A-133, §__.200. The scope of work does not include attestation
services.
36. What is the budget for this project?
ANSWER: Per the RFQQ, the exact financial terms shall be determined during contract
negotiation.
37. Is there an incumbent firm?
ANSWER: Please see the answer to Question #21.
38. Can you provide the population of eligible programs in scope?
ANSWER: USDA’s Child and Adult Care Food Program (CACFP).
39. What specific agencies are in scope?
ANSWER: Please see the answer to Question #2.
RFQQ No. 2015-01: Addendum 02
Page 6 of 7
40. Are agencies that gave money monitoring the recipients?
o What is the audit universe (in terms of number of subrecipients and dollar
threshold)?
ANSWER: The number of subrecipients to be audited and dollar threshold are
determined annually based on audit requirements and the amount of funding
from USDA. Please see the answer to Question #4 for additional information.
o Of dollars provided by state to subrecipients, does state have a sense of how
much of that has been audited at the subreceipient-level?
ANSWER: Non-profit entities participating on CACFP that are required to be
audited on an annual basis are those that fall under OMB Circular A-133
requirements by expending more than $500,000 in federal funds. Most of those
required A-133 audits are conducted by independent CPA firms retained by the
auditee themselves. For those audits, CACFP may or may not be selected and
audited as a major program. For entities that solely administer CACFP that are
required to receive A-133 audits, we contract directly with the auditors to conduct
those audits.
In addition to A-133 audit requirements, USDA requires state agencies to have a
policy in place that addresses the audits of for-profit subrecipients. OSPI’s policy
requires us to use a risk-based approach, and within available funds, assign
those audits in accordance with our policy on a cycle basis.
NOTE: Refer to Addendum 01, issued January 22, 2015, for additional Q&A.
RFQQ No. 2015-01: Addendum 02
Page 7 of 7
Office of Superintendent of Public Instruction
Child and Adult Care Food Program
Claim Period 10/01/2013 Thru 09/30/2014
Institution
Name
A Bit of Home Day Care Center
Bilingual Learning Center
Blessed By Design Total Learning Center
Blossom Childcare & Learning Center, INC
ABC Early Learning Academy
Bobaggins Daycare, INC
Boys & Girls Club of King
County
Boys & Girls Club of the Long Beach Peninsula
ABC Learning Center, Inc.
Boys & Girls Clubs of South Puget Sound
ABC Our Place to Grow, LLC
Boys & Girls Clubs of South West Washington
Abundant Life
Boys & Girls Clubs of Spokane County
Abundant Life Foursquare Church
Boys & Girls Clubs of the Olympic Peninsula
Advent Lutheran Church
Boys & Girls Clubs of Whatcom County
Aishron, LLC
Boys and Girls Club of Snohomish County
Alder Grove Church of God
Boys and Girls Club of the Columbia Basin
All Seasons Preschool
Boys and Girls Clubs of Benton and Franklin Counties
Alphabet Preschool, INC
Bridgeport Childcare Center
Alvarez Child Care Center
America's Best Childcare and Learning Center,
Inc.
Amrit, INC
Bridgeport School District
A Child's Journey School, LLC
A Child's Place Early Learning Center
Anna's Childcare Development Center, INC
Annely Investments, INC
Another Best Childcare and Learning Center, Inc
Another Best Childcare Kids Zone, Inc.
APNA, INC
Arise N Shine Preschool, INC
Associated Recreation Council
Associated Students Child Development Center (WWU)
Auburn Church of the Nazarene
Auburn Youth Resources
B&M Ventures, LLC
Baker View Christian School
Ballard First Lutheran Church
Bates Technical College
Bright Beginnings for Kittitas County
Bright Beginnings, INC
Bright Stars Early Learning Center, LLC
Buckle My Shoe Early Learning Center
Building Blocks Child Care Center, INC
Building Blocks Childcare Center Pasco LLC
Busy Bear Childcare, Pre-school and Buddies Clubhouse
Busy Bodies Early Learning INC
Busy Bugs Day Care
Busy, LTD
Camano Lutheran Church
Camas School District
Camp Fire USA Walla Walla Council
Capital Christian Center
Care A Lot Learning Center,
INC
Care Bear Childcare, INC
Battle Ground School District
Belen's Child Development
Center
Bellevue
College
Bellevue School District
Caring Corner Preschool & Childcare, INC
Bellingham Childcare & Learning Center
Catholic Charities of Spokane
Bellingham School District
Catholic Charities of the Diocese of Yakima - Centers
Catholic Charities of the Diocese of Yakima FDCH
Catholic Community Services South West
Benton Franklin Community Action Committee
Benton Franklin Head Start
Best Beginnings Child Care & Preschool, LLC
Best Memories Learning Center
Caring Hands Learning Centers, LLC
Carrusel Childcare Center, LLC
Cascade Christian Academy
Cascade Christian Schools
Causey's Learning Center, INC
Bethel Church of the Nazarene
CDM Services
Cedar Springs Community
Church
Cela's Creative Learning Center
Bethlehem Baptist Church
Central Lutheran Church
Beyond The Rainbow
Central Valley Child Care, INC.
Big Bend Community College
Central Valley School District
Bethany Covenant Church
Bethel Christian Center of Federal Way
Office of Superintendent of Public Instruction
Child and Adult Care Food Program
Claim Period 10/01/2013 Thru 09/30/2014
Central Washington University
Colville Child Care Association
Centralia College
Colville Confederated Tribes
Centralia School District
Community Child Care Center
Chelan Douglas Child Services
Community Day Center For Children
Cheney Church of the Nazarene
Community Day School Association
Child Care Food Services
Community Development Institute Head Start
Child Care Services d.b.a. Toddler Town USA
Child Haven Learning Center,
LLC
Childcare Loving & Learning,
LLC
Childhaven
Community Montessori
Children's Adventure Learning Center
Cornerstone Early Education Center
Children's Adventure Learning Center, LLC
Cottesmore Christian Child Care
Children's Advocacy Center of Grays Harbor
Country Kids Child Care Center & Preschool
Children's Character Club, INC
Country Kids Early Learning Center INC
Children's Garden Child Care Center, LLC
Crayon College, LLC
Children's Home Society of Washington
Creative Beginnings
Children's Learning Center, LLC
Creative Children's Corner, INC
Children's Life, INC
Children's Montessori Center,
INC
Children's Village BR, INC
Creative Kids Learning Center
Children's Village Salmon Creek, INC
Childs Time,
INC
ChildsPlay Learning Center,
INC
Childtime Child Care, INC
Chinese Information and Service Center
Christ Gospel Church of
Tacoma
Christ Lutheran Church
Christ Lutheran Church-Lakewood
Christ the Rock Fellowship
Christian Life Center
Christine's Little Athletes
Christines Little Athletes LLC
Church of the Nazarene
Cindy's Child Care and
Preschool
Circle of Friends, INC
Circle Time Child Care Center
Citipoint
Church
City of Cheney - Parks & Recreation Department
City of Seattle Child Nutrition Program
City of Tukwila
Concerned Citizens For Special Children
Concord Childrens Center
Confederated Tribes of the Chehalis Indian Reservation
Cooks Hill Community Church
Creative Kids Learning Center, LLC
Crossroads Covenant Church of Skagit Valley
Dan Russell Enterprises, Inc.
Dell's Children's Center, INC
Denise Louie Education Center
Destiny Kidz Center
Discovery Center
Discovery Depot, INC
Discovery Station Childcare & Preschool Inc.
Discovery World Learning Center I, INC
Dulce Sueno LLC
Early Connections Learning Center, LLC
East Central Community Organization
East Valley Reformed Church
East Valley School District - Spokane
Easter Seals Washington
Eastlake Child Care Center
Eatonville Early Learning Center Inc.
Edmonds Community College - Center for
Families
Edmonds Community College - Head Start
Edmonds Lutheran Church
Educational Opportunities for Children and
Families
Educational Service District #112 - FDCH
Clover Park School District
Educational Service District #112 - SWCCC
Educational Service District
#113
El Centro de la Raza
Clover Park Technical College
Elder and Adult Day Services
Colorful Creations Childcare Development Center, INC
Elice's LLC
Columbia School District - Walla Walla
Emmabear Enterprises, LLC
City of Yakima
Clark College Child and Family Studies
Office of Superintendent of Public Instruction
Child and Adult Care Food Program
Claim Period 10/01/2013 Thru 09/30/2014
Emmanuel Apostolic Church
Emmanuel Lutheran Church
Enchanted Little Forest Child Care Center, LLC
Enterprise For Progress In The Community
Evangelical Lutheran Church in America
Everett Community College
Everett Gospel Mission
Everett Kids 'N Us, INC
Evergreen School District Clark
Fairchild Air Force Base - Centers
Highline School District
Hillcrest
Chapel
His Kids, LLC
Hora, LLC
House of Prayer Church of God in Christ
Housing Hope
Hugs Tugs & Luvs, INC
Family Services of Grant County Head Start
Immanuel Celebration Church
In His Hands Learning Center,
INC
Indonesian Full Gospel
Fellowship
Innovative Services NW - Adult Care
First Church of God
Innovative Services NW - Child Care
First Lutheran Church
Inspire Development Centers (formerly WA Migrant Council)
First Steps Child Care Center
Inter-Global Technology Services, Inc.
First United Methodist Church
Interlake Child Care & Learning Center
Flowers Learning Center, LLC
International Church of the Foursquare Gospel
Food Lifeline (CACFP)
Island of Angels Child Care Center, LLC
Foot-Hills Learning Center
J & H Childcare LLC
Free Methodist Church of North America
Jak Ventures LLC
From Roots to Wings Early Childhood Development Center, LLC
Jaylee Enterprises INC
Frontier Behavioral Health
JD Willits Incorporated
Full Life Care
JEBS, INC
Fun Times Daycare LLC
Joint Base Lewis McChord - DMWR - McChord
Joint Base Lewis-McChord - DMWR Beachwood
Joint Base Lewis-McChord - DMWR - FDCH
Fairchild Air Force Base - FDCH
Fun to Learn LLC
Future Beginnings, LLC
Gateway Christian Fellowship
Giggling Guest Again Childcare LLC
Giggling Guest Childcare Too, LLC
Gingerbread House Day Care & Preschool, INC
Grace Lutheran Church
Grace Lutheran Church
Grand Park
LLC
Granite Falls Childcare and Preschool
Joint Base Lewis-McChord - DMWR - Madigan
Joint Base Lewis-McChord - DMWR - Yakima
Joint Base Lewis-McChord - DMWR- Clarkmoor
Joyful Noise Early Learning Center
Just Like Home Daycare Center Corp.
K & W Daycare, LLC
K and A Childcare, LLC
KA & HA INC
Great Beginnings Childcare, Inc.
Kaleidoscope Child Care Center, LLC
Green Acres Learning Center
Kalispel Tribe of Indians
Green Gables, LLC
KD Properties North West, LLC
Green River Montessori School, LLC
Kelso First Assembly of God
Grow WIth Us, INC
Kennewick Christian School
Guardian Angels Child Care Center, LLC.
Kennewick School District
H & R Care Center, INC
Kent School District
Happy Days Daycare & Preschool, LLC
Kid Central
Happy Harts Childcare & Early Learning, LLC
Kids "R" Ninos, Inc.
Happy Zone Child Development Center, Inc.
Hazel Dell Children's Village,
INC
Heart-n-Home Preschool, LLC
Kids All III Inc.
Hearts N Minds LLC
Heritage University
Kids All Inc,
Kids Corner Childcare, INC
Kids Country Auburn, LLC
Kid's Country Campus, Corporation
Kids Country Issaquah, LLC
Office of Superintendent of Public Instruction
Child and Adult Care Food Program
Claim Period 10/01/2013 Thru 09/30/2014
Kids Country Normandy Park,
INC
Kid's Country University, LLC
Kids Country, INC
Kids First Children's Center,
LLC
Kid's Kingdom Childcare and Preschool
Life Development Resource Center
Lil Chiefs Child Care Center,
LLC
Lil' People's World, INC
Lil' Sprouts,
Inc.
Li'l Tykes Children's Center
Kids N' Me Children's Center
Kids Place Early Learning
Center
Kid's World Childcare, LLC
Kids' World,
INC
Kidspace Child Care
Lilac City Early Learning Center, LLC
Kidsville Child Care Center
Little Friends Academy 21
Kidzle B. Kids Child Care Co.
Little Giggles Daycare LLC
Little Hands Learning Center,
INC
Little Inspirations Childcare Center, LLC
KidZone Learning Inc.
KinderCare Learning Centers
LLC
Kinderland,
INC
Kiroshani, INC
Kitsap Community Resources
Kitsap Day Care Association
Knowledge Universe Education, LLC
Korean Women's Association
Krafty Kids,
LLC
Kreative Kidz, INC
La Petite Academy, INC
La Petite Early Learning Center, LLC
Lacey Learning Center, LLC
Ladders of Love Learning Center & Preschool
Lake Stevens Assembly of God
Lake Stevens Daycare and Preschool Center,
LLC
Lake Stevens Kids 'N Us, INC
Little Anchor Child Care Center
Little Blessings Christian School and Childcare
Little Church on the Prairie
Little Dickens Learning Center
Little Explorers Academy LLC
Little Learner Child Development Center, INC
Little Scholars Early Learning Center
Little Village Childcare Center, LLC
Living Faith Fellowship
Living Hope Christian
Fellowship
Longview Christian School
Longview School District
Love & Kindness Childcare Learning Center, LLC
Love & Laughter Learning Center, INC
Lower Columbia College Head Start/ECEAP
Lower Elwha Tribal Council
Lummi Indian Business Council
Makah Tribal Council
Makom Corporation
Manson School District
Maria's Childcare Center
Lakeview Day Care, INC
Martha & Mary Children's Services
Lakewood Green Acres, Inc.
Martin Luther King Jr Family Outreach
League of Women for Community Action
Marysville Kids 'N Us, INC
Leap N Learn Early Learning Center
Leaps & Bounds Child Care & Early Learning,
INC
Learning Avenues Child Care Centers
Melissa Viebrock Inc.
Learning Land
Metro Parks Tacoma
Metropolitan Development
Council
Micah Juma LLC dba Happy Harts Child & Early Learning Center
Learning Land Express Sunnyside LLC
Learning Land Express, INC
Learning Land
II
Learning to Grow, INC
Learning Way School &
Daycare
Lewis-Clark Early Childhood Program
Liberty Lake Church
Liberty Learning Centers Inc.
Liberty Park Child Development Center
Mercer Creek Church
Messiah Lutheran Church
Mid-Columbia Children's Council, INC
Midlands Kiddie Korral, INC
Mini Minds,
Inc.
Miss Jaime's Day Care Center, LLC
More Smiles Learning Center,
INC
Mount Baker School District
Office of Superintendent of Public Instruction
Child and Adult Care Food Program
Claim Period 10/01/2013 Thru 09/30/2014
Mount Vernon School District
Our Saviours Evangelical Lutheran Church
Mount Vernon Seventh Day Adventist Church
Mountain View Assembly of
God
Mountain View Community
Center
Mountainview Daycare Nutrition Program Centers
Mountainview Daycare Nutrition Program Homes
Mt. Vernon Kids 'N Us, Inc.
Panda Bear Child Care, LLC
Muckleshoot Indian Tribe
Mukilteo School District
MultiCare Health System
Multicultural Child and Family Hope Center
Munchkinland, Mona's Preschool & Childcare,
INC
Mustard Seed Neighborhood Center
My Little Planet Child Care Center, LLC
My Little Planet Learning Center, LLC
My Time Learning Center
NAS Whidbey Island MWR
Naval Base Kitsap
Naval Station Everett Child Dev Center
Neighborhood House, INC
New Life Christian Center
Nisqually Indian Tribe
Nooksack Indian Tribe
North Cascade Academia, INC
North Division Children's Learning Center, INC
North Monroe Learning Center, INC
North Tacoma Montessori
Center
North Thurston School District
NorthEast Washington Educational Service District 101
Northeast Youth Center
Northlake Montessori, LLC
Northwest Center, INC
Northwest Indian College
Oakbrook Children's Center
LLC
Oakesdale School District
Parkside Church of Camas, Washington
Peace Community Center
Penguin, INC
Peninsula College
Penny Hume-Copeland DBA Penny's Playpen
Phoenix Children's Academy
INC.
Pierce College
Pike Market Child Care & Preschool
Planet Kids,
INC
PMY Daycare, INC d.b.a. Children's Village of Orchards
Pope's Kids Place
Port Gamble S'Klallam Tribe
Port Orchard Church of the Nazarene
Port Townsend Seventh Day Adventist Church
Precious Angels Children's Center North, INC
Primm Tabernacle AME Church
Promise Community Center
Promise Day Care, INC
Prospect Enrichment Preschool
Providence Health & Services - WA
Providence Health & Services - WA - see 0919
Puget Sound Educational Service District
Puyallup Playcare Center, INC
Quileute Tribal Council
Quinault Indian Nation
Raggedy Ann & Andy's
Raggedy Ann & Andy's Childcare Center
Rainbow Child Care Center,
INC
Rainbow Connection Daycare Center
Rainbow Connection, INC
Rainbow Kidz, INC
Rainbows End Children's Center, INC
Ramirez Child Care Center
Red Lion Hotels Corporation
Refugee Women's Alliance
Oasis of Hope Foundation
Reliable Enterprises
Okanogan County Child Dev Association
Richland School District
Okanogan Employees Childcare Association
Right Arm Community Services
Olympia Lacey Church of God
R-Kidz Early Childhood Education Center, INC
Rosalia United Methodist
Church
Rural Resources Community Action
Olympia School District
Olympic
College
Olympic Community Action Programs
Safe Harbor Crisis Nursery
Olympic Educational Service District #114
Saint Francis Foundation
Orcas Day Care Association
Saint James Episcopal Church
Orcas Island Children's House
Saint Paschal School
Orcas Montessori School
Salish School of Spokane
Office of Superintendent of Public Instruction
Child and Adult Care Food Program
Claim Period 10/01/2013 Thru 09/30/2014
Samish Indian Nation
Stepping Stones Childcare and Education Center
Sauk Suiattle Indian Tribe
Sugar N Spice Day Care
Scribbles and Giggles Learning Center
Sea Mar Community Health
Center
Seattle Chinatown Int'l District Preservation & Development Authority
Seattle Infant Development
Center
Seattle School District
Suga's Place Childcare & Enrichment Center
Seed of Life Center for Early Learning & Preschool, LLC
Susans Sonshine Centers
Selah United Methodist Church
Sweet Pea Academy
Semiahmoo Kids Kamp, INC
Senior
Services
Senior Services for South
Sound
Serenity House of Clallam
County
Share, INC
Swinomish Indian Tribal Community
Sumner School District
Sunny Dawn Child Care Center, INC
Sunrise Children's Center
Sunshine Daycare & Pre School, INC
Suquamish Tribe
Tacoma Community College
Tacoma Day Care & Preschool Association
Tacoma Trinity Church
Shelton Valley Seventh Day Adventist Church
Taylor Tots Childcare
Teddy Bear Corner Daycare,
INC
Tender Heart Learning Center, INC
Shoreline Community College
Tender Moments Daycare & Preschool, LLC
Sisters of Providence Mount Saint Vincent
Tendercare Children's Center - Heights, LLC
Skagit Valley College - ECEAP
Skagit Valley College - Head
Start
Skagit Valley Family YMCA
Thayer Inc.
Skokomish Indian Tribe
The Country Playhouse Learning Center INC.
Small Wonders Child Development Center, LLC
The Early Learning and Development Center
Small Wonders Daycare, INC
The Evergreen State College
Small Wonders, LLC
The Giving Tree Learning Center, INC
Small World Child Development, INC
Smokey Point Kids 'N Us, INC
The Interfaith Association of Northwest Washington
The Kids'
Place
The Learning Center INC
Sona Sai Inc.
The Learning Company INC
Sound Childcare Solutions
The Learning Tree Children's Center of Central Washington, LLC
South Bend School District
South Seattle Community
College
South Sound YMCA
The Learning Tree of Centralia
Spanaway Lutheran Church
The Montessori Garden, INC
The Nurturey Northeast Child Development
Center
The Opportunity Council FDCH
The Opportunity Council - Head Start
Smart Start Day Care
Spanaway Our Place to Grow LLC
Spirit of Life Lutheran Church
Spokane Child Development Center, LLC
Spokane Christian Center
Spokane School District
Spokane Tribe of Indians
Sprouts Growth Center, LLC
Squaxin Island Tribe
St. Leos Parish
St. Patrick Catholic Parish Pasco
Stanwood Green Acres, Inc.
Stars Early Learning Center,
LLC
The Baby Care Age, INC
The Childrens House
The Little Company, INC
The Little Lake House, LLC
The Salvation Army
The Tulalip Tribes
Tiny Tots Development Center
Toddler Tech Development Academy, INC.
Tomorrow's Future Child Development Center,
INC
Transitions
Trinity Catholic School
Trinity Lutheran Church
Tugboat Granny's Childcare and Preschool
Office of Superintendent of Public Instruction
Child and Adult Care Food Program
Claim Period 10/01/2013 Thru 09/30/2014
Tukwila School District
Tutor Time Learning Centers,
LLC
University of Washington Experimental Education Unit
University Temple Children's School
Upper Columbia Association on Behalf of Waldorf Education
Upper Columbia Mission Society of Seventh Day Adventists
Upper Skagit Indian Tribe
Valley Learning Center, INC
Valley Open Bible Church
Valley School District
Valleypoint@Pines - Pines Baptist Church
Valued Kids
Vancouver School District
Vashon Youth and Family Services
Virginia Mason Medical Center dba Bailey-Boushay House
Vision House
Vista Hermosa Foundation
Volunteers of America
Volunteers of America of Eastern Washington & Northern Idaho
WACC District #17 of CCS
Walla Walla School District
Wallingford United Methodist Church
Washington Conference of Seventh Day
Adventist
Washington State University
Wee Care Child Care Center
Wee Care Early Learning Center, INC
Wellspring Family Services
Wenatchee School District
Westminster Community Church
Whatcom Family YMCA
Where Little People Grow
Windworks Fellowship
Wonder Kids
Yakama Indian Nation
Yakima School District
Yakima Valley Council on Alcoholism
YMCA of Columbia-Willamette
YMCA of Grays Harbor
YMCA of Greater Seattle
YMCA of Pierce and Kitsap Counties
YMCA of Snohomish County - Mill Creek Branch
YMCA of Snohomish County-Everett Branch
YMCA of Snohomish County-Marysville
YMCA of the Inland North West
Young Men's Christian Association - Yakima Family YMCA
Young Women's Christian Association YWCA of Spokane
Youth for Christ/Tacoma Area INC
YWCA of Seattle King County & Snohomish County
YWCA of Clark County
YWCA of Walla Walla
Zion Preparatory Academy