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The Audit Connection Blog

Results for: Local governments


Know what to look for to prevent disbursement fraud

October 9, 2018

Fraudulent disbursements are the most common form of asset misappropriation. This type of disbursement occurs when an employee uses their position to make payment for an inappropriate purpose. They are on-book fraud schemes, which means that money in the form of checks leaves the entity fraudulently, but is recorded on the books and leaves an audit trail. In this way, entities can become victims of fraud, even when no cash is involved.

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Auditor’s Office uses the same Lean methods it teaches to others

August 20, 2018

Our Office is committed to helping governments improve their operations. One way the Auditor’s Office does that is by leading Lean workshops for governments that ask for help improving a process. However, we also look for ways to improve our own Office as well, and we want to share the results of our process improvement efforts during 2017.

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Hour glass and calendar concept for time slipping away for important appointment date, schedule and deadline

Changes to fiduciary reporting take effect soon

August 14, 2018

Last fall, we posted an article strongly encouraging governments to start evaluating activities that might be classified as fiduciary activities under the Governmental Accounting Standards Board’s (GASB) recently issued Statement No. 84. The changes to fiduciary activity reporting are right around the corner – effective for reporting periods beginning after December 15, 2018 – and affect not only governments that report under generally accepted accounting principles, but those that report using the cash-basis accounting model as well.

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Local audit billing rate to rise in 2019

July 31, 2018

As you may have seen in Auditor Pat McCarthy’s letter Monday, the State Auditor’s Office is adjusting the hourly local audit billing rate in 2019. For further information, here are some background facts on the Office’s rates, plans and budget.

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How Benton-Franklin Health District used Lean to make its immunization process work better

July 18, 2018

The Benton-Franklin Health District building is a clean, modern facility, shining brightly from its location tucked behind a shopping center and other businesses. The waiting room is spacious, and the interior brims with helpful pamphlets about preventing common diseases, staying healthy and knowing when to visit your doctor. The facility is designed to put clients at ease as they wait for their appointments. Health District employees care about their clients and have designed their space around their clients’ comfort.

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Whatcom Transportation Authority receives State Auditor’s Office Stewardship Award

June 29, 2018

The Office of the Washington State Auditor is pleased to recognize Whatcom Transportation Authority as an outstanding example of commitment to safeguarding public resources. Authority management has consistently demonstrated dedication to proactive risk evaluation and resolution, compliance with applicable requirements, transparency and an attitude that invites our Office’s guidance, especially during the audit process.

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Congratulations on your State Auditor’s Office Stewardship Award Bellingham School District No. 501

June 21, 2018

State Auditor Pat McCarthy was pleased to recognize Bellingham School District on June 20, 2018 as an outstanding example of commitment to safeguarding public resources. District leadership has consistently demonstrated dedication to risk evaluation and resolution, compliance with applicable requirements and transparency, especially during the audit process.

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