SAO Navigator for Government Employees | Office of the Washington State Auditor

Welcome. We're here to help you get started.

Whether you’re new to government or just want a refresher of where to find things on our website, knowing where to begin can feel overwhelming. The SAO Navigator is here to help.

This page brings together the most important information, tools and resources you'll need when working with the Office of the Washington State Auditor (also known as ‘SAO’ – the State Auditor’s Office). The links on this page will help you file your local government’s annual financial report, get ready for an audit or find a resource to improve cybersecurity; and that's just the start. The Navigator will help guide you to the information you're looking for.

No need to read everything at once! Bookmark this page as a reference and return anytime you need guidance or support.

Start here: Audit and local government annual filing information

If you're new to working with the State Auditor's Office, these resources will help you use the Budgeting, Accounting and Reporting System (BARS) Manual to file annual financial reports, prepare for an audit and if you have questions, how to reach a person with answers.

A person types on a laptop — **How to file your annual report**

Understand what you need to file, when it's due and how to submit correctly.

notebook with word AUDIT on spine — **How to prepare for an audit**

Learn what to expect during an audit and how to get ready, so there are no surprises.

Several people shaped wood blocks. In the center is a green person shaped block. — **Find your audit team**

Connect directly with auditors assigned to your government when you have questions.

A headset sits on top of a keyboard — **Access the Auditor Help Desk**

Login to the online portal to get answers when you need help finding the right resource.

**BARS GAAP Manual**

The BARS GAAP Manual prescribes accounting and reporting in accordance with the law. This Manual is specifically designed for all local GAAP cities, counties and special purpose districts.

BARS CASH — **BARS Cash Manual**

The BARS Cash Manual prescribes accounting and reporting in accordance with the law. This Manual is specifically designed for all cash basis cities, counties and special purpose districts.

Tools and resources to support your work year-round

These free tools can help you stay informed, build knowledge and access guidance throughout the year.

Book with light bulb lit in the center — **SAO's Resource Library**

Free tools to help your government improve internal controls, financial reporting and more.

A groupd of people sit around a table with a thought bubble in the middle — **Training videos and webinars**

Learn at your own pace with on-demand training from SAO staff.

A hand held up in a stop gesture next to a red warning triangle. — **Cybersecurity training and resources**

Find practical guidance to help protect your systems and data.

Basics about SAO

Get a clear overview of SAO's role, what we do and how we work with local governments.

Magnifying glass highlighting a yellow check mark. — **Explore audit reports**

Search for and review published audit reports from 2005 to present.

Financial Intelligence Tool (FIT)

FIT, a service of SAO, is an interactive tool built to bring better transparency to Washington state's public financial data.

Fraud prevention and reporting

Everyone in local government or at a state agency has a role to play in protecting public resources. SAO offers guidance to help elected officials and professional staff take steps to prevent fraud and understand how to report concerns when necessary.

person touching a digital sign reading FRAUD prevention — **Take steps to prevent fraud**

Learn common fraud risks and steps you can take to reduce them.

Many blue locks with a red lock that has come unlatched — **Learn more about SAO's Fraud Program**

Understand how SAO investigates fraud and what happens after a report is made.

Megaphone on black background — **Report a suspected loss of public funds**

Submit concerns securely and confidentially.

Report concerns safely

If you suspect improper government action, SAO offers protected ways to report concerns. Whistleblower protections differ for state and local government employees. Use the resources below to find the appropriate process.

red silhouette of a face blowing a whistle — **SAO's Whistleblower Program**

Learn how state employees can submit a whistleblower complaint through SAO's Whistleblower Program, and what protections apply.

A judge's gavel behind blocks that read "whistleblower policy" — **Local Government Whistleblower Act**
****
Review the Washington state law that outlines whistleblower protections and reporting options for local government employees.

A person typing on a smart phone — **Raise a concern about public resources**

Anyone is welcome to send complaints, suggestions or reports through the SAO Citizen Hotline.