The Audit Connection Blog
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
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