Resources

Originally published October 2, 2024

Updated October 4, 2024

The Office of the Washington State Auditor launched the Cyber Checkup program in 2023, and one common result we found from this program is that local governments lack or need to improve their information technology (IT) policies. 

Most governments own a variety of assets that they track and inventory, beyond what they do for financial reporting purposes. We call them small and attractive assets here in Washington state, but across the nation, people refer to them as theft-sensitive assets, walk-away assets or controlled assets.  

How long has it been since your government evaluated its credit card program? Was it when we published our original best practice resource in July 2019, just before the start of the COVID-19 pandemic?

Imagine you just bought a home, but you don’t like the kitchen because it’s outdated. Since this is potentially your “forever home,” it makes sense to update the kitchen so you can enjoy it for years to come. In a similar situation, a local government keeps its capital asset records for years – sometimes decades – so why not take the time to improve them? Like the kitchen, the investment in improving your capital asset management system is worth it because you can reap the long-term benefits.

Employees are on the road again, traveling to various in-person trainings and conferences. Given this, one cannot help but wonder about the internal control systems for processing employee reimbursements and travel claims. Are they ready to handle this activity and prevent waste, loss or abuse?

A new year has begun, which means it's time for cash-basis governments to close out the last year and begin preparing their annual financial reports. It also means it’s time for us to share our updated Checklist for Preparing and Reviewing Cash-Basis Financial Statements.

Public services of all types depend on specialized computer systems and information technology applications. However, all too often those applications are out of date. In fact, between 40 percent and 60 percent of Washington state’s government applications should be considered “legacy applications” according to Washington Technology Solutions, the state’s centralized provider of IT services.

Originally published August 23, 2023

The Open Public Meetings Act (OPMA) was enacted to make the conduct of Washington’s governments more accessible and open to the public. The OPMA underwent significant changes in 2022 when the Legislature modified the law in response to how local governments had adapted and continued to hold their governing body meetings during the COVID-19 pandemic.