Some of Washington’s Educational Service Districts and the State Auditor’s Office are at odds over whether districts complied with federal law to report their financial statements, including Southwest Washington’s Educational Service District 112.According to the State Auditor’s findings, ESD 112 failed from September 2016 through August 2017 to correctly report $6.3 million in future liability to the state Heath Care Authority, which provides health care to retired state employees. According to the auditor’s office, the district should have reported the liabilities under a specific set of accounting standards — Governmental Accounting Standards Board Statement No. 45 — but did not. The Auditor’s Office issued similar findings for eight other Educational Service Districts last month.The district, however, disagreed with the findings, saying the GASB 45 reporting standards don’t apply in this case. Furthermore, GASB 45 is set to retire, as the Governmental Accounting Standards board adopts new accounting standard this year.If it sounds like a bureaucratic technicality, that’s because it is. ESD 112 isn’t missing $6.3 million. They just didn’t report it the way the state says they should.“It’s not something that we failed to pay out or report,” said Gavin Hottman, chief financial officer for ESD 112.District officials added the organization has not reported this liability for nearly a decade, saying the accounting standards were never applicable, but it was never an issue before.