Resources

With the school district year-end financial report deadline just around the corner, we've updated our Preparation and Review Checklist for School District Financial Statements.

The updated checklist will help school districts using the F-196 reporting model, modified accrual or cash basis. The checklist covers important questions for school districts as they prepare and review their financial statements, note disclosures, the Schedule of Long-Term Liabilities, and the Schedule of Expenditures of Federal Awards (if applicable).

The Center for Government Innovation, a service of the Office of the Washington State Auditor, has been working hard to provide local governments the tools they need.

Just released: Payroll Guide and Internal Controls Checklist

This new Payroll Guide includes a suite of short, one-to-two-page resources for different roles and topics. This guide has something for you, whether you are:

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!

“That's the department's responsibility!”

Updated: Sep 9, 2023

Through these challenging times, the Center for Government Innovation continues to help local governments solve problems and improve the value they provide to their community.

The Center for Government Innovation, a service to local governments provided by the Washington State Auditor's Office, has been working hard to bring some new resources to local governments, including cities. We'd like to tell you about a few new items, plus what's on the near horizon to be published!

Just released: Cash Receipting Guide

Do you use a checklist to prepare or review your financial statements? If not, maybe you should! Checklists are a great way to make sure you remember important steps.

Nothing is more synonymous with accounting and finance than the monthly reconciliation. Recall even your most basic memory of “finance,” and the importance of balancing your personal checkbook. This essential control activity to government finance not only ensures that banking and accounting records are accurate, but is also a component of identifying unusual transactions that might result from fraud.

By The Center for Government Innovation

Estimated reading time: 4 minutes

By The Center for Government Innovation

Governments have take-home vehicle programs because there is a benefit to the government and the public in doing so, such as to meet police or other emergency response needs. But 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?