It’s easy to assume larger local governments have no problems fully implementing best practices for segregation of duties. While segregating duties can be easier for larger governments with more employees, they can struggle with the process, too. The State Auditor’s Office has some suggestions for navigating challenges on your journey to segregating duties!… CONTINUE READING →
The Audit Connection Blog
Results for: best practices
Employees who have knowledge about a new process aren’t automatically proficient at achieving the desired results. Even with the best of intention and motivation, if I just depend on my individual knowledge and desire, I might never attain the needed ability level to make a new or changing process successful. So how do we incorporate a new skill into our ability?… CONTINUE READING →
The monthly reconciliation is an essential control activity to government finance. Although we cannot prescribe a uniform way to perform your reconciliation, we have developed a list of best practices to consider and compare to your own government’s current processes.… CONTINUE READING →
Change management starts with building awareness and desire because it recognizes that success requires each employee to choose to adopt and use the new process. Training for new knowledge will yield best results if the people involved have enough awareness and desire to embrace the change, and to seek knowledge and put it to use.… CONTINUE READING →
How many of us have been shaped by a work culture that lives by an “If it ain’t broke, don’t fix it” rule? But what does that really mean?… CONTINUE READING →
In our Lesson 1 post, we introduced change management as a strategy to implement successful process improvement initiatives. In this installment, we will introduce the ADKAR (Awareness, Desire, Knowledge, Ability, Reinforcement) change management model. This is a five-stage approach to help organizations manage the people side of change. Today, we will focus on Awareness.… CONTINUE READING →
Government staff often ask where to start when they seek to improve a process like permits, asset management, approval queues and so on.
It’s hard to know what actions to take without looking at why you are where you are today, and the mindset of the people who will have to make the change happen.… CONTINUE READING →
When was the last time you assessed risks related to your take-home vehicle program, or updated your policy? Are you certain the benefits outweigh the costs?
To help you navigate these waters, our Office’s Center for Government Innovation has developed a new resource to help you identify and implement best practices over take-home vehicles.… CONTINUE READING →
BBB. Recently, the Performance Center provided several resources on accounting for capital assets to help local governments with financial reporting. Another group of assets, which fall below a government’s capitalization threshold, should also be considered when establishing and evaluating asset policies and other internal controls. In Washington, we frequently refer to these as “small and attractive assets,” but they these could be described using different terminology.… CONTINUE READING →
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.… CONTINUE READING →