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The Audit Connection Blog

Results for: Local governments


Name brand procurements versus sole source contracts

January 3, 2018

Local governments have the ability to specify a name brand during their procurement process. In these situations, the government should thoroughly document why only this specific manufacturer’s equipment is necessary to meet their operational needs, as well as why another manufacturer’s equipment could not substitute. This documentation should be maintained and periodically evaluated to ensure that the specific brand is still required.

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BARS Manual receives regular update for 2018

December 13, 2017

It’s that time of year again! The updated 2018 version of the Budgeting, Accounting and Reporting System (BARS) Manual will be available on our website in the third week of December. While users may notice several changes in this update, the most significant revision to the 2018 BARS Manual centers on reporting schedules for cities and counties, and specifically Schedule 07 – Cash Disbursements, and Schedule 11 – Cash Activity. A new schedule, Schedule 06 – Summary of Bank Reconciliation, makes an appearance in the 2018 cash-basis manual to accommodate those changes to Schedules 07 and 11.

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Change Management, Lesson One

September 22, 2017

Government staff all over Washington often ask me where to start when they seek to improve a process like permits, asset management, approval queues and so on. To answer this, I ask them: Do you have a change management strategy in place?

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Preparing for audit: Tips for success

September 1, 2017

Washington’s state and local governments regularly undergo a wide variety of audits with differing objectives. These audits assure you and the public that financial data is accurate and public resources are properly safeguarded, that the government complies with various regulations and its programs are run effectively.

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Keeping up with the GASB

August 31, 2017

Does it seem like there’s always some new accounting standard that needs to be implemented? That’s because there is! The Governmental Accounting Standards Board (GASB) issues an average of three new accounting standards a year.

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