The Audit Connection Blog

Small city employees exploit lack of financial controls for personal gain

A pair of small towns in Eastern Washington lost tens of thousands of tax dollars to employees who spent the money shopping online and on other unallowable purposes, the Office of the Washington State Auditor has found.  ... CONTINUE READING

SAO conducts new audits of local agency compliance with requirements to report police officer misconduct

The Office of the Washington State Auditor is conducting new “police training and certification audits” to determine if law enforcement agencies fully comply with officer conduct reporting requirements. The Criminal Justice Training Commission requested this new type of report, which is performed by the same team of auditors who review investigations into police use of deadly force.   ... CONTINUE READING

We've done your homework: WASBO 2025 resources for school districts are all here

The Washington Association of School Business Officials (WASBO) is hosting its annual conference this week in Spokane. If you're looking for more information about the resources SAO referenced in our WASBO conference pamphlet, you're in the right place! During and after the conference, you can browse this webpage for articles and information designed to help school business officials throughout Washington state – including resources on relevant topics and guides to reference later.  ... CONTINUE READING

State engages with communities affected by cleanup efforts, but is rarely required to do so, audit finds

While the state is appropriately working with communities around some hazardous waste sites, community engagement requirements only apply to a fraction of the contaminated sites across Washington, according to a new performance audit published by our Office. It examines how the Department of Ecology collects and incorporates feedback from the communities and Native American tribes living near contaminated sites.  ... CONTINUE READING

Small-dollar transactions, big responsibilities: five best practices for ASB fundraising and cash receipting

Whether from yearbook sales, prom tickets or direct donations, the money raised by Associated Student Body (ASB) groups are public funds. Districts should always ensure to have strong cash handling procedures in place to protect these public funds. ... CONTINUE READING

Preparing your annual report package? Check out our updated cash-basis checklist

The State Auditor's Office has released its updated Checklist for Preparing and Reviewing Cash-Basis Financial Statements. It includes new sections and questions for the most significant changes for cash-basis governments' 2023 financial reporting. ... CONTINUE READING

Audit finds college’s process for clearing surplus IT equipment has strengths worth highlighting

A check of one state college’s approach to erasing confidential data from surplus computer equipment found strong controls in place, as detailed in a new performance audit released today. ... CONTINUE READING

SAO’s Keri Rooney bids farewell after 50 years of public service

SAO's Keri Rooney recently retired after 50 years of public service. The Washington State House and Senate honored Keri in recognition of her significant and important contributions to the public good, spanning a distinguished career that began in 1975 with the Washington State Senate and culminated as Chief of Staff with our Office. ... CONTINUE READING

The ACFR summary gives Washingtonians a user-friendly overview of how the state used public funds in 2024

The 2024 ACFR summary gives an overview of the state's Annual Comprehensive Financial Report, providing insights into Washington's finances, including revenues, expenses, financial trends and more. ... CONTINUE READING

Minimum school lunch times back on the menu, audit finds

A follow-up performance audit from the Office of the Washington State Auditor found that the Office of Superintendent of Public Instruction has started rulemaking to require 20 minutes of seated lunch time for public school students. The agency started rulemaking after a 2019 audit, but the process was delayed due to the COVID-19 pandemic. ... CONTINUE READING