The Audit Connection Blog
Summary infographic of Washington's 2021 Annual Comprehensive Financial Report
Each year, as required by law, the state publishes its Annual Comprehensive Financial Report (ACFR) to provide information on the state’s financial position. The ACFR is a complex and lengthy document (338 pages) with detailed information on the state’s structure, services, finances, trends and nonfinancial data. In short, the ACFR shows how the state manages the public money entrusted to it by Washington residents. ... CONTINUE READING
The power of a problem series: Identifying the right problem from the start
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. ... CONTINUE READING
Few ballots rejected, but rejection rates vary by county, gender and race, performance audit finds
In the counties reviewed, election officials followed the law in determining whether to reject a ballot. However, the likelihood that a voter’s ballot will be rejected varied greatly by county. And ballots cast by some demographic groups – including younger voters, male voters, and those belonging to certain racial and ethnic groups – have higher rejection rates than others. ... CONTINUE READING
Cybersecurity Special Report 2022: Keeping an independent eye on government IT security
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. We’ve created a special report giving a short overview of our work and findings in the area of cybersecurity. It offers legislators, the public and government leaders information they need to help ensure our state’s critical IT systems and data remain protected. ... CONTINUE READING
You’re invited to SAO’s virtual Performance Audit Workshop on Feb. 25!
To help give the public a sense of what a career in performance auditing looks like, SAO is hosting its annual virtual Performance Audit Workshop on Friday, Feb. 25 from 12:30 to 2:30 p.m. During the workshop, participants will hear from some of our staff about their experience as performance auditors, including the skills they bring to their work. ... CONTINUE READING
Looking for new ways to electronically pay employees? Learn about payroll cards
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. ... CONTINUE READING
Preparing your annual report package? Check out SAO’s updated cash basis checklist
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. ... CONTINUE READING
Accountability reforms have significantly cut number of unauditable governments
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. ... CONTINUE READING
Spending policy and your new cash-basis fund balance classifications
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 unspendable. 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. ... CONTINUE READING
Tenino loses almost $300,000 in digital payment misappropriation
The City of Tenino lost $280,309 in public funds after an employee sent the money out of state using a common electronic payment method, according to a fraud report released today by the Office of the Washington State Auditor (SAO). ... CONTINUE READING