Local governments are beginning to implement GASB Statement No. 83 on asset retirement obligations, or ARO’s, which is effective for reporting periods beginning after June 15, 2018. To help local governments begin, the Center for Government Innovation has published a new resource to help you identify asset retirement obligations in Washington.… CONTINUE READING →
The Audit Connection Blog
Results for: Local governments
Washington State Auditor Pat McCarthy praised an agreement announced by Attorney General Bob Ferguson Friday, requiring the resignation of the administrator of the troubled city of Wapato.… CONTINUE READING →
Time is up! Written procurement procedures that comply with Uniform Guidance must be implemented for 2018 single auditsJuly 19, 2019
The requirement for procurement and standards of conduct procedures is not new and was previously addressed in the Office of Management and Budget (OMB) Circular A-102 and Circular A-110. However, the Uniform Guidance explicitly required documented procedures by updating the requirement for procedures from “will” to “must” and adding the word “documented.”… CONTINUE READING →
If they are not already doing so, local governments should consider periodically checking this database and recovering property due to them. A best practice might be checking the unclaimed property website once a year.… CONTINUE READING →
The Office of the Washington State Auditor’s Center for Government Innovation partnered with the Municipal Research and Services Center (MRSC) to bring you updated guidance for writing travel and credit card policies. This Audit Connection post is courtesy of MRSC. Be sure to visit our Resources Database for these and other resources created to assist local governments in Washington.… CONTINUE READING →
The need to be cybersecure isn’t going away-in fact, it’s an issue that grows more relevant each day. As more local governments in Washington are the unfortunate victims of cyberattacks, the reality of the situation cannot be ignored. Visit our new webpage for more information: www.sao.wa.gov/BeCyberSmart… CONTINUE READING →
National audit standards require every audit to include a formal inquiry with key staff and a member of the governing body to discuss their views on risks the government faces. While this is a routine part of every audit, we sometimes receive questions about the process, what to expect in these conversations, and why we do them. Here’s what you should know about these discussions.… CONTINUE READING →
Neill Public Library is a central gathering place where residents socialize, explore, discover and connect with the world around them.
Pullman city leadership
wanted to instill a culture of process improvement by using the Lean method in
city operations. The library, meanwhile, already had started to work on
improving customer experience. Library staff weren’t familiar with Lean, though, making the library a natural place for a pilot project.
State laws require local governments to be audited by our Office and for them to submit annual financial reports, yet every year many governments do not meet these obligations. Failure to be audited and provide annual financial reports keeps the public in the dark about how public money is being used, and impairs the decision making of management and elected officials.… CONTINUE READING →
Auditor’s Office issues fraud report regarding troubled King County drainage district, calls for public engagement in government accountabilityMay 22, 2019
Today the Office of the Washington State Auditor released a pair of reports regarding King County Drainage District 5: a fraud investigation and a new type of report identifying the district as “unauditable.”
The Office also published an online guide to more than 35 other small local governments that have failed to file any public financial information for years, rendering them unauditable.