Meter reading is the critical first step in a utility's revenue collection process. Gathering accurate, complete meter data is essential not only for collecting the appropriate amount of revenue to operate the utility, but also for ensuring a positive customer experience and public image.
From accurate and prompt billing to well-designed collection procedures, accounts receivable requires a robust set of internal controls to ensure your government collects the money it is owed. A strong accounts receivable process can result in higher revenue for your government, while a weak process can lead to wasted staff time, accounting errors and lost revenue. When was the last time you took a close look at your accounts receivable?
Information the Office of the Washington State Auditor collects about rural counties' sales and use tax for fiscal year 2021 can be found in this Rural County and Sales Tax for Public Facilities Report – FY2021.
Spring is here and so is the annual report filing season. This year's deadline is May 30 for all governments with a Dec. 31 year-end.
We encourage you to submit your government's annual report by the deadline. Timely filing ensures local governments comply with state law, and it demonstrates our shared commitment to accountability and transparency in government.
Automated Clearing House (ACH) and other types of payment fraud are on the rise, and bad actors are using vendor master files to do it. It starts with a simple request to change a vendor's contact information, payment address or banking details, and ends it with thousands or even millions of dollars in public funds being redirected to fraudulent accounts.
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.
In 2022, just one new local government fell into unauditable status and three others were removed from the category, continuing progress toward accounting for the public finances of all of Washington's 2,300 local governments.
A new year-end report by the Office of the Washington State Auditor identified six local governments that failed to provide basic financial records and cooperate with an audit—meeting the definition of an unauditable government. Five of those governments were also deemed unauditable the previous year.
Updated: Jan 5, 2023
The State Auditor's Office has finished updating the GAAP and Cash Basis BARS Manuals.
As the end of the year draws near, I want to thank you for your commitment to transparency and accountability. Good government is a shared mission, and I am proud to partner with you in our work.
SAO's latest performance audit report looked at the Washington State Department of Transportation's (WSDOT) contracting processes for tolling. While that audit didn't involve local governments, WSDOT plays a large role in how they obtain state resources to improve local road systems. This got staff in SAO's Center for Government Innovation thinking about how much transportation funding WSDOT distributes statewide.