Assessment Questionnaire (Schedule 22)

4 Reporting

4.8 SAO Annual Report Schedules

4.8.14 Assessment Questionnaire (Schedule 22)

Applicability

4.8.14.10 This Schedule is required for all of the following government types:

Revenue criteria

Additionally, governments with annual resource inflows usually less than $300,000 and some governments with annual resource inflows between $300,000 and $500,000 who will not receive an onsite audit are required to complete this schedule. For purposes of this threshold, annual inflows include tax collections, grants, loans and other receipts. A current year increase in resource inflows above the $300,000 threshold from a grant or bond does not preclude the government for completing the Schedule.

*Governments who file a no activity report will not be required to submit a Schedule 22. However, no activity reports are still required to submit supporting documents to verify no activity, such as meeting minutes, county reports and/or bank statements in the filing system.

4.8.14.20 If you are unsure whether or not your government should complete the Schedule 22, please contact the SAO by submitting your question through the SAO HelpDesk. You can also check a government’s requirement to submit a Schedule 22 by accessing the SAO Online Services and logging in using your credentials.

Frequency of small local government accountability audits

4.8.14.30 Current audit policy requires the Office to conduct certain audits, including assessment audits, every two years. This does not limit our ability to initiate or conduct special investigations and also would not prevent clients from requesting more frequent audits due to need or preference. If you want the SAO to audit your government on an annual basis instead of every two years, please contact us through the SAO HelpDesk.

The government’s Annual Report including the Schedule 22 must be submitted on an annual basis as required by RCW 43.09.230. The preferred method of submitting the annual report is through the SAO Online Services using the filing system. Most filers find the filing system to be easier and less work than mailing paper copies of the annual filing.

4.8.14.40 Instructions for preparer:

All questions must be answered with the most appropriate response for the government’s operations and all required attachments must be attached to the annual report, using the filing system or received via mail for the annual report to be considered complete.

Beginning with the fiscal year 2023 annual filing, local governments will have the ability to import their prior year responses for select Schedule 22 questions. Each question in the filing system will have a blue information icon that local governments can use to read additional guidance on what type of response SAO is looking for. These features are only available if using the filing system to complete the annual report.

4.8.14.50 Attachments

Questions that require an attachment will have an option to select the “attached” response and provide a button to attach the required document. If needed, you can attach multiple files individually or attach a compressed zip folder. If a local government chooses to mail copies of the required attachments, the annual report will not be considered complete until those are received at SAO and attached in the filing system.

Required information when applicable:

4.8.14.60 Minutes – All governments

Provide copies of the official minutes, all resolutions and/or ordinances for all regular and special meetings of the governing body held during the reporting year. You can attach your Word files to meet this requirement as we do not require PDFs of signed minutes. If minutes, resolutions, and ordinances are available on the government’s website, no minutes or resolution attachments are needed; just indicate the web address where the minutes can be found. Provide an explanation of any circumstances where minutes were not taken or are otherwise not available.

4.8.14.70 Detailed Revenue by Source – All governments

Attach a copy of a year-end County Treasurer’s Report that shows all receipts for the year by revenue source. The report should include all receipts for the year separated by type. Local governments that do not use a county as its treasurer will need to attach comparable accounting records to substantiate revenue activity and/or all bank statements for the year that compromise the government’s financial activity.

4.8.14.75 Cash Balance Summary – All governments

Attach a copy of the year-end County Treasurer (or other fiscal agent) report(s) inclusive of all year-end cash and investment balances. If the government holds funds outside of the County, please upload the first and last months bank statements of the years, inclusive of all cash and investment balances.

4.8.14.80 Detailed Expenditure List – All governments

Attach a detailed list of all expenditures for the year. The report should include all expenditures made during the fiscal year and include the following minimum information:

• Warrant/check number
• Payee
• Date paid (i.e., warrant/check date)
• Amount paid

If the County Treasurer is used, a warrant register or expenditure listing can usually be obtained from the county showing this information. Governments that do not use the County Treasurer can provide copies of the check register. Governments should also submit copies of imprest checking account activities and petty cash logs.

4.8.14.90 Cash Receipting policy – All governments

Every government that receives cash or checks (other than through the County Treasurer) should have a written policy or procedure that directs staff how to process receipts when received either over the counter, through the mail or in a drop box. The policy should address receipting, securing receipts, depositing, reconciliations and accounting for receipts. If the district does not have a written policy, attach a detailed description of the process used by the government including the names of the positions participating in the process, and any reconciliations or reviews performed.

4.8.14.100 Board members – All governments

In the annual filing system, add the applicable number of rows that correlates with the number of governing body members and complete the table with the required information. It is required to provide the full names of each member, each board member’s spouse (if applicable), any businesses owned or operated by the member or a household member (e.g. spouse, children, etc.) and the board member’s contact information (phone number, email, and mailing address). This information is needed to evaluate conflict of interest statutes.

4.8.14.140 Preparer information – All governments

Auditors often have questions about information and attachments included in the annual report. In order to resolve questions quickly, we require governments to provide contact information for the person completing the Schedule 22. Because of their small size, many government offices are not manned daily and it requires us to contact the preparer or approving governing board member at their home or on their cell phone. If your office is not manned daily, please provide contact information where we can expect to contact the preparer.

4.8.14.150 Template

The Schedule 22 is a web-based form and is best completed using the filing system. If a local government wants to complete a paper version of the questionnaire, please email LGCSfeedback@sao.wa.gov to request that.