Center for Government Innovation

By the Center for Government Innovation

Estimated reading time: 1 minute

The Financial Intelligence Tool (FIT) now contains the most recent financial information from nearly 1,800 local governments!

Segregation of duties, or separating conflicting duty assignments in your government, can help protect your local government's assets. But which duties do you segregate, and what are your options if you cannot feasibly do this? What if you are a very small entity with limited resources?

State law (RCW 39.34.030) allows for cooperative purchasing among two or more public agencies. In 2019, the Legislature amended the statute to allow any public agency to use the bid of another public agency for its own purposes if the awarding agency met their own bidding requirements. This is a change to how our Office looks at piggybacking and group purchasing arrangements. For audit purposes, we would expect local governments to evaluate group purchasing contracts as outlined below.

The Office of the Washington State Auditor is pleased to announce a new, expanded fall outreach event that takes the place of the BARS Roundtables.

The SAO Roadshow will travel to a location near you beginning in October and offer a full day of assistance and training, including:

The headlines appear nearly every day — local governments across the country are becoming victims of cybercrime. The reality of modern, connected government means that sensitive data, information and infrastructure are targets for cyber-attack. This reality can seem scary and overwhelming, and something that's best left to the experts in your IT department to handle. IT departments certainly play a key role, but did you know that cybersecurity is actually the responsibility of everyone who works for a local government?

Cybersecurity is a very real challenge local governments face. The subject is complex, though, and it can be hard to understand what your role is in keeping your organization safe from threats.

The Center for Government Innovation has developed two new resources specifically for finance and legal staff at local governments. Staff in these departments play an important role in cybersecurity, and these resources provide understandable and actionable guidance and relevant information.

Local governments are beginning to implement GASB Statement No. 83 on asset retirement obligations, or ARO's, which is effective for reporting periods beginning after June 15, 2018. For GAAP reporting entities, this new standard requires reporting liabilities for future costs related to retiring assets. For example, costs related to a well or sewer lagoon closure or reclamation of gravel or sand stock areas. Cash basis governments should report these obligations on Schedule 9 (Schedule of Liabilities) and disclose them.

By Kristen Harris, Assistant Audit Manager – Center for Government Innovation

Estimated reading time: 1 minute

Local governments should, of course, report unclaimed property, but they also might be in a position to claim it.

By Mike Bailey – Municipal Research and Services Center

The Office of the Washington State Auditor's Center for Government Innovation partnered with the Municipal Research and Services Center (MRSC) to bring you updated guidance for writing travel and credit card policies.