The Audit Connection Blog

Tax receivable: Are you reporting it correctly?

Are you reporting property, sales and other taxes in the correct period? Our Office recently found that some local governments were reporting these taxes when the cash was received, causing errors on the financial statements. ... CONTINUE READING

The Performance Center is now the Center for Government Innovation

Exciting news: The Performance Center is now the Center for Government Innovation. ... CONTINUE READING

Employer reporting requirements for other post-employment benefits (OPEB) have taken effect

Governmental Accounting Standards Board (GASB) Statement 75, Accounting and Reporting for OPEB is effective for the Reporting Year 2018 (this year!). OPEB, or post-employment benefits other than pension, includes benefits such as healthcare provided through a pension plan or separately (medical, dental, vision, hearing, etc.) and other benefits when provided separately from a pension plan, such as: life insurance, long-term care, disability, and more. ... CONTINUE READING

Thinking of ‘piggybacking?’ First check out this new guide on the practice

If you are a local government in Washington state, you may be aware of RCW 39.34.030, which allows governments to use other agencies’ contracts to buy goods and services – also called “piggybacking.” But what you might not be aware of are the potential pitfalls of piggybacking, which can land you in some big trouble. ... CONTINUE READING

Local governments in Washington know the importance of cybersecurity, but need tools to address concerns

The results from our recent cybersecurity survey are in, and they reveal governments of all sizes across Washington recognize the importance of cybersecurity. However, the majority of the governments we polled lack dedicated IT staff, let alone dedicated cybersecurity staff. To address this gap in expertise and resources, the Office of the Washington State Auditor has begun to develop resources, tools and training targeted at the specific cybersecurity issues of local governments. ... CONTINUE READING

Cybersecurity frauds are targeting direct deposit payroll at local governments

Local governments should ensure they protect against cybersecurity frauds in which an employee’s direct deposit payroll gets redirected to a fraudster’s bank account. ... CONTINUE READING

A well-balanced, full-bodied Lean success in Washington wine country: process improvement success at Walla Walla Treasurer’s Office

The Performance Center’s years of working with local governments all across Washington has given the Center an unprecedented understanding of the needs of local governments. Our targeted, customized approach to process improvement work not only helps local governments succeed in their chosen process, but gives them the depth of understanding they need to foster a Lean culture within. ... CONTINUE READING

Have an employee incentive-pay program? Keep these things in mind

Governments in Washington must exercise care when creating and implementing programs to compensate employees beyond their base salary. This article offers items to consider specific to performance-based incentive pay. The following is intended for informational purposes only – always consult your government’s attorney for specific legal advice on these matters. ... CONTINUE READING

Yakima County and Snohomish County Fire District No. 12 celebrate the receipt of a State Auditor’s Office Stewardship Award

Two fire protection districts received a State Auditor’s Office Stewardship Award (SASA) from State Auditor Pat McCarthy this week for their dedication to improving government for the residents of Washington state. ... CONTINUE READING

Local government cybersecurity performance audits provide tailored solutions

Government organizations have become increasingly dependent on computerized information systems to carry out their operations. These systems process, store and share sensitive and confidential information, including personal and financial data, in order to deliver services to residents. ... CONTINUE READING