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Category: ACFR
- Summary infographic of Washington’s 2021 Annual Comprehensive Financial Report
- Summary infographic of Washington’s 2020 Comprehensive Annual Financial Report
- Auditor McCarthy releases first audit on unemployment fraud
- Summary infographic of Washington's 2019 Annual Comprehensive Financial Report
- Summary infographic of Washington’s 2018 Annual Comprehensive Financial Report
- Avoid these common errors while preparing this year’s Annual Comprehensive Financial Report
- ACFR Summary
Category: Announcements
- SAO assistant director DeViney takes leadership role on national board, becomes member of GASB advisory committee
- Annual report filing deadline is around the corner—which local governments have already filed?
- SAO announces key leadership changes
- You’re invited to our spring recruitment events
- Mark Rapozo, longtime local audit AD, retires from SAO
- Recent audits of Washington charter schools
- Few ballots rejected, but rejection rates vary by county, gender and race, performance audit finds
- You’re invited to SAO’s virtual Performance Audit Workshop on Feb. 25!
- Accountability reforms have significantly cut number of unauditable governments
- Tenino loses almost $300,000 in digital payment misappropriation
- New year, new FIT data
- Annual report: How SAO advanced the mission of good government in 2021
- Updated BARS Manuals now available on SAO’s website
- Gaps in accountability led to $315,000 misappropriation by Employment Security Department employee
- BARS Manuals updates starting Dec. 13
- City of Wapato’s operations continue to struggle, recent audits show
- FIT’s projection feature pushes your finances into 2022 and beyond
- September quarterly update brings fresh data to FIT
- Washington State Auditor’s Office issues first workplace culture audit
- Emerging issue: How to calculate lost revenue for use of federal coronavirus funds
- State Auditor’s Office releases City of Seattle audit
- Washington State Auditor will require COVID-19 vaccinations for staff
- Vulnerabilities in federal law, gaps in state fraud detection led to losses in unemployment insurance program, audits find
- Spring 2021 newsletter now available
- Update on State Auditor’s Office efforts regarding data security incident
- Frequently asked questions regarding a data breach at SAO’s third-party service provider
- Third-party service provider’s security incident compromised Washingtonians’ personal information
- Auditor McCarthy joins national association’s executive committee
- Three small governments declared unauditable; final 2020 tally released
- Single audit alert: Updated guidance for due dates and items reported on the Schedule of Expenditures of Federal Awards (SEFA)
- Annual report takes a 20/20 look at 2020
- GAAP and Cash BARS Updates are Done!
- New red flags coming to Schedule 01
- BARS is under construction
- Advisory committee widens representation
- How FIT are you?
- Save a PDF of BARS today
- Report on special education published today
- SAO making our outgoing emails cyber-safer
- Three small Washington governments declared unauditable
- Guide to unauditable governments: October 2020 update
- Join the Center for Government Innovation to discuss resources from the past year
- BARS keeper Alexandra Johnson to retire in October
- GASB delays implementation of new standards
- SAO hourly billing rate remains the same
- COVID-19 Guidance Toolkit helps you navigate shifting reporting and accounting landscape
- Join us online at the WFOA 2020 Virtual Conference
- Most Unauditable Governments Now Accountable
- Guide to Unauditable Governments: August 2020 update
- Update: How SAO will audit Washington’s Employment Security Department in light of major unemployment fraud
- Washington State Auditor Pat McCarthy will donate salary increase to The Other Bank Program
- A message from State Auditor Pat McCarthy: Annual financial report filing deadline extended to July 1, 2020
- State Auditor announces special review of unemployment benefit fraud
- A message from State Auditor Pat McCarthy: Annual financial report filing deadline extended
- Loss of funds at economic development association underscores need for audits
- A message from State Auditor Pat McCarthy: Important update regarding delay of GASB standard
- A message from State Auditor Pat McCarthy: Guidance and updates from the State Auditor’s Office
- A message from State Auditor Pat McCarthy: An update on audit-related deadlines
- A message from State Auditor Pat McCarthy regarding COVID-19
- Annual BARS updates are live
- New phone numbers for the Office of the Washington State Auditor
Category: BARS
- Food for thought: Financial data accuracy and your annual report
- How to avoid surprises during your audit of cash and investments
- Spending policy and your new cash-basis fund balance classifications
- BARS Code Spotlight: 3480000 Internal Service Fund Sales of Goods and Services
- SAO Roadshow taking the place of BARS Roundtables this fall
- NEW GAAP BARS guidance: Contingencies and litigations
- 2018 BARS Roundtables: Save the date
- Pensions and other postemployment benefits (OPEB) update
- BARS Manual receives regular update for 2018
- BARS roundtable sessions scheduled
- GAAP and Cash Basis BARS manuals have been updated
- We value local government feedback
Category: Center for Government Innovation
- Messy buildup in your vendor master file? It’s time for some spring cleaning!
- Stay on top of piggybacking requirements with SAO’s updated guide
- Getting ready to file by May 30? Keep your annual report preparation on track with a checklist
- #Gov101 series returns with a look at public utility districts
- SAO’s latest and greatest resources for schools
- Are you evaluating the risks to your federal programs? SAO has a new tool to get you started
- SAO debuts new training on cash handling internal controls and fraud prevention
- Are you verifying your contractor is responsible before awarding a contract? SAO can help
- Daylight saving time: Add testing your backup file system to your time change routine
- The power of a problem: Building a culture that values solving the right problem once
- The power of a problem: Breaking big problems into manageable pieces
- Paying vendors twice is a problem. SAO offers tips to prevent duplicate payments
- The power of a problem series: Using simple measurements to bring focus
- Ballots and voting: SAO’s new resource for county election officials
- The power of a problem series: Defining the problem
- The power of a problem series: Identifying the problem
- Are you a GAAP government accounting for capital assets? Download SAO’s updated capital asset checklist today
- The power of a problem series: Identifying the right problem from the start
- Looking for new ways to electronically pay employees? Learn about payroll cards
- Spending Coronavirus State and Local Fiscal Recovery Funds? Here are some resources for you
- Preparing your annual report package? Check out SAO’s updated cash basis checklist
- K&P leadership series: Using the five behaviors to build a Lean culture
- SAO’s top hits of 2021
- Protect yourself against losses. Consider bonding today
- K&P leadership series: Modeling the way
- World premiere: ‘Fish Tank,’ the limited series
- FIT Data Stories: COVID-19’s effect on revenues in border towns and special districts
- Lack of subrecipient monitoring is leading to an increase in audit issues. Learn what you can do today
- Find ways to improve your accounts payable process with our new guide
- Is it time to review your deposit practices?
- Are you converting to a new financial system? Follow SAO’s tips for a successful implementation
- People are looking at your FIT data—are you?
- New accounts payable checklist can help you create strong controls
- K&P leadership series: Encouraging the heart
- FIT Data Stories: New 2020 financial data tells a story of COVID-19
- K&P leadership series: Enabling others to act
- Survival tips for when you don’t have a procurement manager
- Resource update: Checklist for school district financial statements
- Double count your way to better cash receipting controls
- K&P leadership series: Challenging the process
- Looking back and to the future in Center resources
- New Resources Are Available, with More on the Way
- K&P leadership series: Inspiring a shared vision
- Is your contractor banned from receiving federal funds? Don’t wait to find out.
- What to do after hitting submit: Steps for increasing data-quality confidence
- K&P leadership series: Linking Lean and leadership
- Larger governments struggle with segregating duties, too
- Sharing your federal money with other agencies? Do your homework first
- Which governments’ 2020 data is included in FIT?
- FIT Data Stories: What does FIT tell us about Cash balances in Cash-basis cities
- Making the most of your new technology
- Top 12 most important financial policies
- Think you’re too small to segregate duties? Let’s find out!
- How to get your team ready for the next wave of change
- It’s time for spring cleaning!
- Do your internal controls have a first name?
- In our new remote work world, are your key controls ready for audit?
- Are your GAAP statements ready for prime time? Here are a few resource reminders!
- Do you need a federal single audit for 2020 or 2021? You might for the first time! Prepare early with these 5 tips.
- Video reviews change management model
- Keep the conversation going forward
- Recently filed your 2020 annual report? Check out your data in FIT.
- Help is on the way! Checklist for Preparing Cash Basis Financial Statements updated
- FIT Data Stories: Sales tax
- Boost motivation and productivity with a growth mindset
- Turn disruption into momentum for positive change
- Lean Coffee perks up online facilitation
- Managing remote teams: Make work visible to seal process cracks
- Find your purpose to combat stress
- Add a projection to your financial data using FIT’s new feature
- Managing remote teams: Situational awareness
- Managing remote teams: Communication channels
- Lean leadership: Are you ‘leading’ or ‘doing’ the work?
- FIT’s indicators can strengthen any financial planning effort
- FIT adds profiles to explore any of Washington’s 40-plus government types
- Harness the Power of Role-Based Authentication in FIT!
- User-focused updates come to FIT’s financial health indicators
- Get FIT in 15-minutes or schedule a FIT personal training session
- Building and planning go virtual
- FIT gets fitter
- Four real tips for better virtual meetings
- Five things to consider when choosing an online meeting platform
- Is your approval process as effective as you think? Here are some tips to improve it
- Looking to push less paper? Consider electronic approvals
- Want to go paperless? Here are some resources that can help
- What’s the scenario? Financial planning in uncertain times
- New Resources for Cities Are Available, with More on the Way
- Process pros brew up Lean Coffee for the virtual workplace
- Look to the future: Cash forecasting is key to strong financial controls
- 5 reasons to step up your documentation
- Protect confidential information while working at home
- When exploring financial options, remember these considerations
- Know your options: Allocating overhead costs can spread the burden among funds
- Are you looking to borrow from your restricted funds? Keep these tips in mind
- Build resiliency during uncertain times
- Changing your processes and controls? Remember these tips to minimize risk
- Tips, guidelines and more for local governments managing through coronavirus
- Our updated financial statement checklists have arrived
- Change Management Lesson 6: Reinforcement helps new habits stick
- Change Management Lesson 5: Moving from competence to mastery
- Start the year off right – new best practices and tools for bank reconciliations!
- Change Management Lesson 4: Training for knowledge
- Change Management Lesson 3: Improvement requires desire to change
- Change Management Lesson 2: Building Awareness of the Change to Come
- Change Management Lesson 1: How to Get Started
- Using data to visualize the world of fire protection districts
- Does your government provide take-home vehicles?
- Check out these free cybersecurity resources!
- Are you considering everything you should do when employees leave your employment?
- Cybersecurity advice you can use
- Are you a finance professional in a local government? #BeCyberSmart.
- Join MS-ISAC for National Cybersecurity Awareness Month
- Piggybacking law change eases contract requirement
- Every government in Washington has a duty to safeguard the resources entrusted to it; our new guide shows you how
- 2018 Financial Data is Now Available!
- IT and facilities departments both can #BeCyberSmart
- More ways to #BeCyberSmart for the finance and legal departments of local governments
- Are you ready to identify your asset retirement obligations?
- Unclaimed property can work both ways for local government
- New resources guide on travel reimbursement, credit card use
- If you work in local government, you need to #BeCyberSmart, even if your job isn’t in IT
- Neill Public Library in Pullman improves services to patrons
- Procurement a puzzle? Check out these resources
- What can 3 women from the tech sector teach governments about serving the public?
- The Performance Center is now the Center for Government Innovation
- Local governments in Washington know the importance of cybersecurity, but need tools to address concerns
- A well-balanced, full-bodied Lean success in Washington wine country: process improvement success at Walla Walla Treasurer’s Office
- New resource identifies best practices for small and attractive assets
- Don’t miss this upcoming free webinar “Cybersecurity Essentials for Local Government Leaders!”
- Recent GAO report underscores the need for cybersecurity auditing
- How to build a “resilient cybersecurity culture” for your government
- Helping local governments avoid costly cybersecurity breaches
- Auditor’s Office uses the same Lean methods it teaches to others
- How Benton-Franklin Health District used Lean to make its immunization process work better
- New resource identifies best practices for small and attractive assets
- Come try our new, improved Local Government Financial Reporting System
- Performance Center offers tools to help navigate the competitive bidding process
- Kenmore showcases love of community
- Washington Auditor’s acclaimed Financial Intelligence Tool to be an example of leading practice at Pew Charitable Trust national conference
- SAO’s Performance Center: Leaner name, but excellent service is the same
- Change Management, Lesson Two
- Financial management policies and resources
- Change Management, Lesson One
- Our Office Provides Resources for Capital Assets Accounting
- The State Auditor’s Office and MRSC expand financial policy guidance
- The State Auditor’s Office is partnering up to simplify your annual reporting requirements
- For the Love of Washington Cities
- New checklist for Cash Basis financial statements
- Who’s using FIT (Financial Intelligence Tool)?
Category: CyberSecurity
- Cybersecurity Special Report 2022: Keeping an independent eye on government IT security
- How to prevent ACH and bank fraud
- Keep software current to reduce cybersecurity risk
- Increase your government’s account security with multi-factor authentication
- A message from State Auditor Pat McCarthy: Cybersecurity is a shared responsibility
- Visualizing Washington’s Unemployment Benefit Programs in 2020
- Has your government experienced a cybersecurity issue? Here is when and how to report
- It’s 2020 – better #BeCyberSmart
- Center for Internet Security, a national cybersecurity leader, lauds Auditor’s Office
- Reduce your cyber risk while working from home
- Ransomware goes nuclear
- What would you do if a cyber attack happened to you?
- Stay cyber safe during Cybersecurity Awareness Month
- Where are your payments going this month?
- Cybersecurity frauds are targeting direct deposit payroll at local governments
- Local government cybersecurity performance audits provide tailored solutions
- Keeping elections safe, one audit at a time
- When it comes to cybersecurity experts, our Office boasts some of the best
- Keeping your private data safe: cybersecurity for government
- Local governments remain vulnerable to cyber attack: repost from the New York Times
- Local governments turn to Office of the Washington State Auditor for cybersecurity help
- State Auditor’s Office leads national IT auditing conference
- Repost from MRSC: Big Cybersecurity for Small Jurisdictions
- 2017 NSAA IT Conference in Tacoma
- School district alert for phishing email attack
- #CyberAware: Creating a strong password
- Survey shows states are concerned about cyber security, and making progress
- #CyberAware about Ransomware
- #CyberAware Month Tip One: The dangers of password reuse
- Re-post:Washington’s Military Department writes on #CyberAware Month
- “Vishing” can pose a threat
- Category: Cybersecurity Awareness Month
  - Five steps you can take to address Ransomware risks
Category: Financial management
- Options are available for moving to ‘no contact’ cash receipting
- Lessons learned: Schedule 06 and documenting bank reconciliations
- Getting CARES Act funding? Document, document, document
- Are you ready for lease accounting?
- New resources identify best practices for credit card programs and travel expenditures
- Find out where SAO’s money comes from and where it goes
- McCarthy says Wapato audits show need for accountability in the city
- Have an employee incentive-pay program? Keep these things in mind
- Changes to fiduciary reporting take effect soon
- County road levy diversion: A new focus for fiscal year 2017 county audits
- When should I use enterprise funds?
- New standard out for auditors assessing a government’s financial condition
- Follow best practice, state law when using third party receipting vendor
- Don’t overlook changes to fiduciary activity reporting
- Risky business: New resources help assess challenges in reporting process
- Mosquito Control Districts: Classifying and assessing properties in proportion to the benefit received
- Make sure to meet requirements when purchasing using ‘piggybacking’ method
Category: FIT
- Discover what’s new in FIT this spring
- School district data coming soon to FIT
- FIT data refreshed on January 1
- Check out our updated FIT data
- Government data tells a story with FIT – just take a look at what you can learn about drainage and diking districts
- A whole new way to envision the same old data: The Financial Intelligence Tool is now available
Category: Fraud
- Fraud features: A list of movies, videos and podcasts to help you understand the ‘human side’ of fraud
- Beware of employee fraud in the digital payment age
- Protect your government from credit card fraud
- Board members have a role to play in fighting fraud
- Fraud trends and emerging risks in a post-pandemic work environment
- Suspect a loss of public resources? What to expect when working with SAO
- What’s the ‘why’? Understand the purpose of each control to prevent fraud
- New checklists help you create strong controls to prevent fraud
- Bank statements deserve your attention
- Do your employees and citizens have a way to report concerns?
- International Fraud Awareness Week is a great time to update your fraud fighting toolkit
- How and when to seek SAO approval for a restitution agreement
- Information from the Washington State Auditor about the state’s unemployment and Self-Employment Assistance Program (SEAP) fraud
- Pierce County public fraud investigation leads to indictment
- State Auditor’s Office uncovers $7 million misappropriation
- SAO now issues public report on each fraud investigation
- Auditor’s Office issues fraud report regarding troubled King County drainage district, calls for public engagement in government accountability
- Bank sweeps detect fraud
- Know what to look for to prevent disbursement fraud
- Ensure your bank deposit slips are detailed
- Know what to look for to prevent cash receipting fraud
- Positive Pay can help protect your organization from check fraud
- Taking a swipe at credit card fraud
- A manager hired to help developmentally disabled people misappropriates more than $58,000
Category: GASB
- Lease accounting changes are coming soon
- Employer reporting requirements for other post-employment benefits (OPEB) have taken effect
- OPEB reporting update (GASB 45 to 75) serves as a reminder: Don’t forget about previous statements
- Keeping up with the GASB
- GASB issues guidance on asset retirement obligations
- Auditor McCarthy: Financial reporting should be easy to read and understand
- GASB reporting model re-examination project
Category: Government Performance Consortium
Category: Local Government Performance Center
Category: Local governments
- Concerned about possible errors on your SEFA? SAO is here to help
- Are your federal program reports accurate, complete and on time? Here are tips for a clean audit
- Removing the mystery: How auditors select federal programs for audit
- Good news on pension funding might mean changes for government financial reporting. SAO has guidance on how to report it
- Stay Rooted in #GoodGovernment, WFOA 2021!
- Medicaid Special Report 2021: A financial checkup for Washington’s Apple Health
- Does your government sell electricity? If so, new audit engagements are coming your way
- Cash Basis BARS, PEBB participating governments likely have an Other Post-Employment Benefits (OPEB) liability to report on their Schedule 09
- Countdown to the annual report filing date has begun!
- Nice To See You, WFOA 2020!
- Fiscal First Aid for School Districts: Considerations for Schools Dealing with COVID-19
- Help for Washington local governments on CARES Act Grants to Small Businesses
- Single audit alert: Another change to federal single audit deadlines
- Newsletter gathers content for governments as Association of Washington Cities hosts conference
- 5 tips for managing employees’ stress during disruption
- Some governments move off unauditable list
- Are you curious how fire districts get and spend their money? Our new #Gov101 video on fire districts has answers.
- Auditor announces adjustment to hourly billing rate
- McCarthy: First Settlement in Wapato Case a Win for Good Government
- Time is up! Written procurement procedures that comply with Uniform Guidance must be implemented for 2018 single audits
- Risky business? Discussing vulnerabilities with your auditors
- Guide to Unauditable Governments in Washington infographic
- New city and county revenue guides published
- Tax receivable: Are you reporting it correctly?
- Keep an eye out for workshops to help meet annual report filing deadline
- Thinking of ‘piggybacking?’ First check out this new guide on the practice
- Local audit billing rate to rise in 2019
- Whatcom Transportation Authority receives State Auditor’s Office Stewardship Award
- Congratulations on your State Auditor’s Office Stewardship Award Bellingham School District No. 501
- A first-ever comprehensive look at how Alternative Learning Experience programs work in Washington
- Annual reports deadline draws near
- Useful lives of capital assets: An important estimate
- Additional Accountability Audits Funded by Legislature
- King County Water District No. 125 receives a Stewardship Award
- Skamania County receives a State Auditor’s Office Stewardship Award
- Name brand procurements versus sole source contracts
- Preparing for audit: Tips for success
- Web Page to Help Governments Implement Other Postemployment Benefits (OPEB) Update
- Auditor’s Office announces increase in hourly billing rate
- Other post-employment benefits (OPEB) update
- For 4th year in a row, more governments filing financial reports on time
- Audit focus for schools in fiscal year 2016
- Filing workshops scheduled across Washington
- Department of Retirement Systems contracts with CPA firm for GASB 68 audits
- Who audits the auditor? They do!
- The Cost of Transparency
- Is your local government filing its annual financial report?
Category: Peer review
- SAO passes peer review with flying colors
Category: Performance audits
- Visit SAO during our 1-day Performance Audit Workshop!
- The Complaint Resolution Unit within the Aging and Long-term Support Administration receives a State Auditor’s Office Stewardship Award
- Auditor’s Office was well represented at regional auditing conference
- Performance audit findings on boards that conduct hearings on medical mistakes
- Performance audit highlights ways governments can reduce printing costs
Category: Procurement management
- Brand name procurement carries extra requirements when using federal funds
Category: Public Records
- Introducing the PRA & Records Management Technology Guide
- Pre-proposal statement of inquiry: rule making
Category: Rule making
- Auditor’s Office effort spurs clarification of Energy Independence Act rules
Category: School districts
- Schools and school districts: Check out the special WASBO edition of our newsletter, just for you
- What you need to know about audits and HB 1660, which affects how districts use ASB funds
- New rules for accounting and reporting on leases and SBITAs
- How charter and tribal schools fare under public audit
- Schools and school districts: Check out the 2021 special edition of our newsletter just for you
- How charter and tribal schools fare under public audit
- Areas SAO will examine in upcoming schools and ESD audits
- Schools and school districts: Check out a special edition of our newsletter just for you
- New Checklist Can Help School Districts Improve Reporting Processes
- Office identifies audit emphasis areas for school districts
Category: Schools
Category: Staff changes
- New manager takes helm of South King County office
- Auditor’s Office announces staff changes
Category: State Auditor Pat McCarthy
- These acts of insurrection cannot stand. All Americans must condemn them.
- ‘Women belong in all places where decisions are being made.’ – RBG, 1933-2020
- A Message from State Auditor Pat McCarthy
- A Message from State Auditor Pat McCarthy: Financial accountability has never been more necessary
- A message from State Auditor Pat McCarthy: How ‘stay home, stay healthy’ affects SAO
- Yakima County and Snohomish County Fire District No. 12 celebrate the receipt of a State Auditor’s Office Stewardship Award
- How your public auditors spent 2017
- Auditor McCarthy discusses her first year in Office: interview with Austin Jenkins
- Inside the Auditor’s request for funding for additional accountability audits
Category: SWSA
- Summary infographic of the 2020 State of Washington Single Audit
- Summary infographic of the 2019 State of Washington Single Audit
- Summary infographic of the 2018 State of Washington Single Audit report
- How is federal money spent in Washington? Explore the 2017 SWSA summary plus data visualization
Category: Training
Category: Uncategorized
- Communicating and working together lead to successful audits in a remote environment
- How SAO served you during 2019
- Keep these tips in mind if you are spending FEMA Public Assistance money
- Check out these top resources about federal assistance during COVID-19
- Are you a government employee working from home for the first time?
- Newest newsletter focuses on school issues
- Washington: Don’t lose our number
- 2018 by the numbers: 2,721 audits. 120 trainings. 16 fraud reports … and more
Category: Washington state governments
Category: Working at the State Auditor's Office
- Working together for workforce sustainability

BARS Cash Manual

BARS GAAP Manual

Performance Audit