The Audit Connection Blog
Time is up! Written procurement procedures that comply with Uniform Guidance must be implemented for 2018 single audits
The requirement for procurement and standards of conduct procedures is not new and was previously addressed in the Office of Management and Budget (OMB) Circular A-102 and Circular A-110. However, the Uniform Guidance explicitly required documented procedures by updating the requirement for procedures from “will” to “must” and adding the word “documented.” ... CONTINUE READING
Unclaimed property can work both ways for local government
If they are not already doing so, local governments should consider periodically checking this database and recovering property due to them. A best practice might be checking the unclaimed property website once a year. ... CONTINUE READING
New resources guide on travel reimbursement, credit card use
The Office of the Washington State Auditor’s Center for Government Innovation partnered with the Municipal Research and Services Center (MRSC) to bring you updated guidance for writing travel and credit card policies. This blog post is courtesy of MRSC. Be sure to visit our Resources Database for these and other resources created to assist local governments in Washington. ... CONTINUE READING
If you work in local government, you need to #BeCyberSmart, even if your job isn't in IT
The need to be cybersecure isn't going away-in fact, it's an issue that grows more relevant each day. As more local governments in Washington are the unfortunate victims of cyberattacks, the reality of the situation cannot be ignored. Visit our new webpage for more information: www.sao.wa.gov/BeCyberSmart ... CONTINUE READING
Risky business? Discussing vulnerabilities with your auditors
National audit standards require every audit to include a formal inquiry with key staff and a member of the governing body to discuss their views on risks the government faces. While this is a routine part of every audit, we sometimes receive questions about the process, what to expect in these conversations, and why we do them. Here’s what you should know about these discussions. ... CONTINUE READING
Neill Public Library in Pullman improves services to patrons
Neill Public Library is a central gathering place where residents socialize, explore, discover and connect with the world around them. </p> <!-- /wp:paragraph --> <!-- wp:paragraph --> <p>Pullman city leadership wanted to instill a culture of process improvement by using the Lean method in city operations. The library, meanwhile, already had started to work on improving customer experience. Library staff weren’t familiar with Lean, though, making the library a natural place for a pilot project. ... CONTINUE READING
Guide to Unauditable Governments in Washington infographic
State laws require local governments to be audited by our Office and for them to submit annual financial reports, yet every year many governments do not meet these obligations. Failure to be audited and provide annual financial reports keeps the public in the dark about how public money is being used, and impairs the decision making of management and elected officials. ... CONTINUE READING
Auditor’s Office issues fraud report regarding troubled King County drainage district, calls for public engagement in government accountability
Today the Office of the Washington State Auditor released a pair of reports regarding King County Drainage District 5: a fraud investigation and a new type of report identifying the district as "unauditable." The Office also published an online guide to more than 35 other small local governments that have failed to file any public financial information for years, rendering them unauditable. ... CONTINUE READING
Procurement a puzzle? Check out these resources
The Center for Government Innovation has added two procurement-related resources to the Resources Database in recent months, one on piggybacking and the other on change order best practices. ... CONTINUE READING
Avoid these common errors while preparing this year’s Annual Comprehensive Financial Report
The State Auditor’s Office (SAO) performs almost 200 Comprehensive Annual Financial Report (CAFR) reviews each year. Local governments may also submit their CAFR to the Government Finance Officers Association (GFOA) for a Certificate of Achievement for Excellence in Financial Reporting. As part of their CAFR reviews, SAO and GFOA identified several common errors that could affect your government’s ability to obtain this certificate. ... CONTINUE READING