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The Audit Connection Blog

Results for: Local governments

First page of new resource about identifying asset retirement obligations

Are you ready to identify your asset retirement obligations?

July 26, 2019

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.


Time is up! Written procurement procedures that comply with Uniform Guidance must be implemented for 2018 single audits

July 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.”


New resources guide on travel reimbursement, credit card use

July 8, 2019

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.

Business people in suits talking at meeting

Risky business? Discussing vulnerabilities with your auditors

June 4, 2019

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.


Neill Public Library in Pullman improves services to patrons

May 28, 2019

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.


Guide to Unauditable Governments in Washington infographic

May 23, 2019

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.

A drainage ditch along an agricultural field

Auditor’s Office issues fraud report regarding troubled King County drainage district, calls for public engagement in government accountability

May 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.