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The Audit Connection Blog

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New checklist for Cash Basis financial statements

September 21, 2016

The State Auditor’s Office is responsible for examining the financial affairs of all local governments in the state. We conduct more than 2,000 audits of local governments each year. Using the results of those audits, our Office then evaluates the overall patterns and that were reported.


Who audits the auditor? They do!

September 19, 2016

Government auditing standards require our office to get a “peer review” every three years. For our 2016 peer review, a team of auditors from eight other states and a federal agency came to Olympia the week of September 12th to review our audit policies and manuals and a cross-section of audit reports and working papers.


“Vishing” can pose a threat

September 14, 2016

“Vishing” uses techniques that are essentially similar to phishing, the act of acquiring sensitive information via electronic communication while posing as a trusted entity. A vishing attack takes place over the telephone, using call spoofing, and tricks a user into disclosing personal information such as credit card numbers or a three digit security code.


Taking a swipe at credit card fraud

September 9, 2016

Credit and procurement cards are easy to use, convenient and efficient. As a result, government use of these cards has increased exponentially over the last decade. Unfortunately, there can be a dark side to using cards: they often bypass standard, established payment controls. The combination of high card usage and weak controls is an environment ripe for fraud.


The Cost of Transparency

August 29, 2016

It’s hard to deny the benefits of an open and transparent government. The Public Records Act allows people to request things like video footage, emails, land development records — essentially almost every record that a government produces. The importance of access to government records can be seen in frequent examples across the nation, such as when the San Francisco Examiner discovered that police investigated rapes in upscale Berkeley far more readily than in the crime-blighted neighborhoods of Oakland by systematically examining local government records.


Who’s using FIT (Financial Intelligence Tool)?

April 12, 2016

On January 27, 2016, our Office published a follow-up to a report we issued last year on local government financial reporting. This year’s results show that our outreach efforts have contributed to a greater number of local governments filing their reports as required by law for fiscal year 2014.