The Audit Connection Blog
Daylight saving time: Add testing your backup file system to your time change routine
This weekend marks the start of daylight saving time, and we all know the drill: Change your clock and the batteries in your smoke alarms. But how often are you testing your government’s backup file system? With the rapid rise in phishing and ransomware schemes, the biannual time change can also serve as a handy reminder to perform this critical task. ... CONTINUE READING
The power of a problem: Building a culture that values solving the right problem once
In our “Power of a Problem” series, we’ve talked about how to identify and define a problem, measure the problem, and break large and complex problems into manageable process improvement projects. At first glance, these steps may seem to require a lot of effort, but failing to solve the right problem can be costly for your government’s pocketbook and morale. If you are a leader in your organization, you have the ability to create a culture that emphasizes solving the right problems the first time and empower others to do the same. ... CONTINUE READING
Recent audits of Washington charter schools
There has been interest in audits of three Washington charter schools released Thursday, March 2. To make it easier to find these reports as a group, we have collected them on one page. ... CONTINUE READING
The power of a problem: Breaking big problems into manageable pieces
Last week’s entry in our Power of a Problem series focused on simple measurements to help you define the problem. But as we pointed out, the more you know, the more you might begin to see a bigger problem. This week, we’re going to share techniques that we, as Lean specialists, use to help local governments break big problems into manageable pieces. ... CONTINUE READING
Paying vendors twice is a problem. SAO offers tips to prevent duplicate payments
Disbursing duplicate payments to vendors for the same goods or services can be costly for your government. According to industry experts, the number of duplicate payments organizations make ranges from .8 percent to 2 percent of their total payments. These percentages might seem small, but they can reflect thousands of dollars being paid to vendors in error. ... CONTINUE READING
The power of a problem series: Using simple measurements to bring focus
Last week, we shared tips on how to define a problem with a host of open-ended, descriptive questions designed to gather the facts you need to make others aware of the problem in order to build momentum for solving it. In this post, we introduce another tool you can use to define a problem: simple measurements. These are measurements we, as Lean specialists, often suggest that local governments gather before we embark on a process improvement project. ... CONTINUE READING
Ballots and voting: SAO's new resource for county election officials
Are you responsible for your county’s election processes? A new resource published by the State Auditor’s Office might be able to help you meet and exceed state requirements for ballot processing and voting. The booklet, Ballots & Voting: Resources for County Election Officials, compiles more than two dozen leading practices our Office identified during a recent performance audit. ... CONTINUE READING
The power of a problem series: Defining the problem
Identifying the problem is only the first step, and quickly firing off ill-considered solutions can create even more problems. Now is the time to slow down, take stock, and lead with curiosity so you can fully define the problem and its effects. In this week's post, we’re going to share the types of questions we, as Lean specialists, use to help local governments define a problem. ... CONTINUE READING
Are you a GAAP government accounting for capital assets? Download SAO’s updated capital asset checklist today
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. Whether you’re preparing your year-end financial report filing or evaluating your policy, processes and internal controls, this checklist for GAAP governments can help with your capital asset accounting. ... CONTINUE READING
The power of a problem series: Identifying the problem
Last week, we kicked off our power of a problem series by describing what can happen when we don’t take the time to properly identify the right problem from the start. This week, we’re going to share techniques that we, as Lean specialists, use to help local governments see how incidents that appear isolated may actually be connected and indicative of a systemic problem. ... CONTINUE READING