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The Audit Connection Blog

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Name brand procurements versus sole source contracts

January 3, 2018

Local governments have the ability to specify a name brand during their procurement process. In these situations, the government should thoroughly document why only this specific manufacturer’s equipment is necessary to meet their operational needs, as well as why another manufacturer’s equipment could not substitute. This documentation should be maintained and periodically evaluated to ensure that the specific brand is still required.

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Pensions and other postemployment benefits (OPEB) update

December 18, 2017

The GAAP and cash basis BARS manuals have been updated, and the 2017 pension worksheet, notes and RSI templates are now available on our website at www.sao.wa.gov. The 2017 DRS Participating Employer Financial Information (PEFI) report is available at www.drs.wa.gov. Now that you have the information and tools you need to begin calculating your 2017 pension numbers, this is a great time to get started. As in the past, our Office will provide one-on-one assistance to local governments with their calculations.

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BARS Manual receives regular update for 2018

December 13, 2017

It’s that time of year again! The updated 2018 version of the Budgeting, Accounting and Reporting System (BARS) Manual will be available on our website in the third week of December. While users may notice several changes in this update, the most significant revision to the 2018 BARS Manual centers on reporting schedules for cities and counties, and specifically Schedule 07 – Cash Disbursements, and Schedule 11 – Cash Activity. A new schedule, Schedule 06 – Summary of Bank Reconciliation, makes an appearance in the 2018 cash-basis manual to accommodate those changes to Schedules 07 and 11.

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Auditor McCarthy discusses her first year in Office: interview with Austin Jenkins

December 8, 2017

State Auditor Pat McCarthy sat down with TVW’s Austin Jenkins in Olympia this week to talk about her first year in Office. Since taking Office in early 2017 as the 11th State Auditor and first elected woman Auditor, McCarthy has emphasized the importance of the Office’s role in creating government transparency. “The Office is the public’s window into government,” McCarthy told Jenkins. Watch the full interview for more information on a variety of topics, including increasing accountability audits and cybersecurity efforts.

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