The Audit Connection Blog

Keeping your private data safe: cybersecurity for government

Principal Performance Auditor Erin Laska was featured last week on TVW, highlighting the continued need for cyber security protection of the sensitive public data the state stewards. At the Office of the Washington State Auditor, we take safeguarding the public's data from those who would seek to exploit it seriously. That's why we regularly evaluate both state (see our most recent performance audit here) and local government cybersecurity controls for weakness, as well as make practical recommendations to help governments in Washington solve their cybersecurity challenges. ... CONTINUE READING

When should I use enterprise funds?

Are you reporting your activities in the correct fund type? Local governments should analyze the services they are providing and determine if the fund types used are appropriate. An enterprise fund is a fund that may be used to report any activity for which a fee is charged to external users for goods or services.   ... CONTINUE READING

A first-ever comprehensive look at how Alternative Learning Experience programs work in Washington

In 2013, the Legislature asked us to review ALE programs by auditing their finances and measuring student outcomes. Since then, we’ve audited the compliance of every ALE program in the state with more than 10 full-time students. We’ve visited ALE programs in person, interviewed educators and surveyed students and parents. The reports released today meet the intent of the Legislature’s request. ... CONTINUE READING

Performance Center offers tools to help navigate the competitive bidding process

Are you unsure when the formal competitive bidding process is required? The Performance Center recently released two new resources to help local governments determine when they must use a formal competitive bidding process for purchases or public works projects. ... CONTINUE READING

Auditor's Office was well represented at regional auditing conference

The Pacific Northwest Intergovernmental Audit Forum (PNIAF) held its annual training March 15-16 in Victoria, B.C. Auditors came from state, local, federal and provincial audit agencies, representing Washington, Oregon, California and British Columbia. The weather was beautiful and we had a great agenda. ... CONTINUE READING

Local governments remain vulnerable to cyber attack: repost from the New York Times

As local governments in Washington and across the United States deal with increasingly sophisticated attacks aimed at bringing down vital government services residents depend on, the need for careful controls and cyber security measures grows ever more crucial. At the Office of the Washington State Auditor, one of the resources we provide local governments with is helping them increase their cyber security in anticipation of just such events as outlined in the New York Times below. Are you interested in learning more about how we can help? Click here to read cyber security resources. ... CONTINUE READING

Annual reports deadline draws near

May is approaching quickly, and so is the annual report deadline for governments whose fiscal year ends December 31, 2017. These governments’ annual reports are due on May 30, 2018. State law does not provide for any exceptions, so we are available to help you meet the deadline. ... CONTINUE READING

Useful lives of capital assets: An important estimate

With the condition of infrastructure serving as a point of national discussion, useful life estimates for capital assets make for a timely accounting topic. Governments must maintain support for the useful life estimates they use for assets, and have a process to reassess the estimates periodically. ... CONTINUE READING

How your public auditors spent 2017

Your public auditors were busy in 2017. The Office of the Washington State Auditor published more than 2,000 reports covering a wide spectrum of topics. ... CONTINUE READING

Kenmore showcases love of community

At the Office of the Washington State Auditor, one of our primary functions is to evaluate the finances of governments across the state. But did you know that what we do goes beyond the bottom line, and into the very heart of what makes a government function well and connect to its residents? This emotional tie is what is at the heart of our newest video, “For the Love of Kenmore.” It’s about helping local governments in Washington find, as Kenmore City Manager Rob Karlinsey puts it, “value beyond the purely financial.” ... CONTINUE READING