Local governments

This is the third article of our six-part power of a problem series. Missed the last article? Read it here.

This is the second article of our six-part power of a problem series. Missed the introductory article? Read it here.

Properly accounting for capital assets is complex and requires significant accounting resources. That's why we've redesigned our Checklist for Capital Assets and added questions to help you avoid the common mistakes we see during audits.

As a manager, you've likely come to think of problems as bad things. They are something you need to get rid of or fix as quickly as possible. Problems cause pain, anxiety and stress—for you, your staff and your organization. So it's only natural to view problems with a wary eye and a sigh before you cast about for a quick solution to make them go away.

Washington's state and local governments possess countless IT systems that provide critical government services and handle vital and sometimes very personal data. The public expects government to do all it can to ensure that these systems are secure so critical services can be delivered and data stored in those systems is not lost, stolen or damaged.

The State Auditor's Office plays a unique role in keeping an independent eye on government IT security. We work with state and local governments to help improve their cybersecurity programs through audits and outreach activities.

Traditionally, local governments have had two options to pay their employees: by direct deposit or by paper check. But these options may not work well for everyone.

Not all employees have bank accounts, which makes direct deposit impossible. For these employees, cashing payroll checks can be difficult, inconvenient and costly. Checks are expensive for local governments, too, and they create additional work if employees lose them or don't cash them for extended periods of time.

The American Rescue Plan Act (ARPA) established the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF), assistance listing number of 21.027. CSLFRF provides $65.1 billion directly to counties and another $65.1 billion to cities and other municipalities. These funds represent a substantial infusion of resources to meet pandemic response needs and rebuild a stronger and more equitable economy as the country recovers.

Every year, we update the cash basis financial statement checklist so that you have the latest guidance as you prepare your government's annual report filing package. In addition to incorporating the most recent BARS changes, we also monitor audit results and make additional adjustments to help you check for common errors.

The number of unauditable governments in Washington has dropped dramatically, leaving only eight that have failed to provide basic financial records and cooperate with an audit by the Office of the Washington State Auditor.

In the spring of 2020, SAO changed the way that cash-basis local governments were to report their cash and investment balances. Gone away were reserved and unreserved classifications and in their place came unassigned, assigned, committed, restricted, and nonspendable. This meant a new task was at hand—calculating the amount of total ending cash and investments that fits into these new classifications at the end of each fiscal year. This article helps you understand how a local government's accounting policies may dictate how to calculate these amounts.