Our Office produces a variety of specialized annual reports including rural county sales and use tax reports, unauditable government reports and more. You may scroll down the page to view these, or click on the following menu links to bring you to the appropriate section.
- Annual Comprehensive Financial Report (ACFR)
- State of Washington Single Audit Report (SWSA)
- State Auditor's Office annual and special reports
- Special Education funding in Washington
- Local funds reports
- Contracts reports
- Rural County Sales and Use Tax for Public Facilities reports
- Unauditable Government reports
- Additional resources
Annual Comprehensive Financial Report (ACFR)
The ACFR is a complex document that covers Washington state's financial condition. The annual report, published by the Office of Financial Management (OFM), includes detailed information on the state's structure, services and finances, as well as trends and nonfinancial data.
Most recent ACFR summary
- Summary of 2021 ACFR (Infographic)
- Summary of 2020 ACFR (Infographic)
- Summary of 2019 ACFR (Infographic)
- Summary of 2018 ACFR (Infographic)
- Summary of 2017 ACFR (PDF)
- Summary of 2016 ACFR (PDF)
State of Washington Single Audit Report (SWSA)
The SWSA, published annually by OFM, documents whether state agencies are meeting the requirements that come with federal money. It is an important audit that covers billions of federal dollars. It's called a “single audit” because a federal law ensures that grant recipients are subject to one, single, audit of all their federal programs instead of separate audits of each program.
Most recent SWSA summary
- Summary of 2021 SWSA (Infographic)
- Summary of 2020 SWSA (Infographic)
- Summary of 2019 SWSA (Infographic)
- Summary of 2018 SWSA (Infographic)
- Summary of 2017 SWSA (PDF)
- Summary of 2016 SWSA (PDF)
- Summary of 2015 SWSA (PDF)
State Auditor's Office annual and special reports
The State Auditor's Office (SAO) produces an annual report to inform the Legislature and the public about our activities.
Most recent SAO annual report
- 2021 Annual report: How SAO advanced the mission of good government in 2021
- 2020 Annual report takes a 20/20 look at 2020
- 2019 Annual report: How SAO served you during 2019
- 2018 Annual report: On the Trail of Good Government
- 2017 Annual report: Achievements 2017
We also publish periodic reports on specialized aspects of our work.
Special Education funding in Washington
At the direction of the Legislature (E2SSB 5091), we reviewed special education revenue and expenditures for Washington school districts during the 2018-2019 school year.
Local funds reports
SAO is responsible for auditing public funds and accounts that are not managed by or in the care of the State Treasurer. These funds are commonly referred to as “local funds,” because they are deposited with local banks, often close to the agency's business office. As of 2016, state agencies and higher education institutions held more than $12 billion in local funds.
Most recent local funds report
- 2017-2019 Report to the Legislature (PDF)
- 2015-2017 Report to the Legislature (PDF) »
- 2013-2015 Report to the Legislature (PDF) »
The Office of the Attorney General and SAO provide the contracts report to the Legislature every year. The document serves as a comprehensive report on the state agency contract audit and investigative findings, enforcement actions, and the status of agency resolution.
Most recent contract report
- RCW 39.26 Contracts Report for 2022 (PDF) »
- RCW 39.26 Contracts Report for 2021 (PDF) »
- RCW 39.26 Contracts Report for 2020 (PDF) »
Rural County Sales and Use Tax for Public Facilities reports
RCW 82.14.370 authorizes rural counties to impose a sales and use tax of no more than 0.09 percent to finance public facilities serving economic development purposes and personnel in economic development offices. A provision of this same law requires our Office to collect annual information on how counties use these tax proceeds. We fulfill this requirement through a report called the “Schedule 20.” It summarizes how counties used the funds and demonstrated compliance with state law.
Most recent Rural Counties' Sales and Use Tax for Public Facilities report
- Rural County Sales and Use Tax for Public Facilities Report Fiscal Year 2021 (Excel, 41KB)»
- Rural County Sales and Use Tax for Public Facilities Report Fiscal Year 2020 report (PDF, 1.9MB) »
Unauditable Government reports
Under RCW 43.09.230, our Office is required to notify the legislative authority of a county and the State Treasurer of any special purpose districts in their jurisdiction that we determine to be an unauditable government.
Most recent Special Report on Unauditable Governments
- 2021 Special Report on Unauditable Governments »
- 2020 Special Report on Unauditable Governments »
- 2019 Special Report on Unauditable Governments »