Today, the Office of the Washington State Auditor issued reports declaring three small local governments unauditable, bringing the total of such reports to seven for 2020. The State Auditor's Office (SAO) also notified local counties of these unauditable governments, a step toward halting their use of tax money, restricting payments for expenditures, and their possible dissolution under a new state law.
Updated: March 26, 2021, most recently updated: August 4, 2021
Over time, there have been a number of changes to the guidance for single audit due dates and information to be reported on the Schedule of Expenditures of Federal Awards (SEFA).
The GAAP and Cash Basis BARS Manuals have been updated!
Beginning in 2021, a committee that advises the Office of the Washington State Auditor will be more representative of government types across the state.
Today, the Office of the Washington State Auditor declared three small local governments unauditable, placing them on the path for possible dissolution. Each of the governments had gone for years without either filing its annual financial reports or cooperating with independent audits, both of which are required by law.
These three governments received a report on unauditable government.
Staff from the Office of the Washington State Auditor are happy to (virtually) join our colleagues here to connect as we all navigate the COVID-19 pandemic. We have a lot to share with you.
Audit Connection Newsletter, special WFOA edition
School districts, like so many governments, continue to face challenging situations due to the COVID-19 pandemic. They have had to shutter schools, convert to remote learning quickly, and move to remote working all while continuing to provide essential services to their students. As school districts look to the start of school and beyond, they continue to face new challenges during these uncertain times.
Local governments looking for guidance on managing federal funding provided through the Coronavirus Aid, Relief, and Economic Security (CARES) Act will find value in this new, in-depth article from the Municipal Research and Services Center (MRSC): MRSC Guidance for CARES Act Grants to Small Businesses
Processing documents such as vendor invoices and employee timesheets involves frequent approvals. It can be inefficient to pass around paper for these purposes, so electronic options are attractive to many. Some local governments moved to electronic approvals already, using features in their financial software systems, while the pandemic and teleworking has others exploring options now.