Audit Connection Newsletter for local and state government organizations
Audit Connection, September 2018 (pdf, 4.33 mb)
In this edition, State Auditor Pat McCarthy previews exciting "Coming Attractions" for 2019, which are centered on a significant redesign of our website. We explain a focus area for 2017 county audits, offer guidance on how to protect against fraud and point to new resources released by our Performance Center. We announce the upcoming series of BARS Roundtables occurring around the state, as well as several Stewardship Awards, some staff changes, and our Office's own Lean efforts. This issue also touts our efforts to get clarification regarding the Energy Independence Act and a team member's participation in a national IT security event, and reminds governments of changes to fiduciary reporting that take effect soon.
Audit Connection, April 2018 (pdf, 939 kb)
Learn about the new look for our Local Government Financial Reporting System, an approaching deadline and workshops for filing annual reports, how to prevent cash receipting fraud and when to use enterprise funds. There are staff changes at the Office, and stewardship awards for two governments. We talk about two reports on ALE programs, Kenmore's efforts to boost civic engagement, two conferences we participated in, visitors from Australia and an OPEB reporting update. Auditor Pat McCarthy talks about how auditing's value crosses governments and borders.
Audit Connection, January 2018 (pdf, 578 kb)
This edition features best practices and resources touching on pensions and other postemployment benefits, audit documentation needed for procurements, and fiduciary activity reporting requirements in GASB 84. School districts have news regarding audit emphasis areas and checklists to help improve reporting processes. There are staff changes at the Office, a new name for The Performance Center, and an overview of changes to the BARS Manual. Auditor Pat McCarthy's message highlights the updated vision of the State Auditor's Office: "Increased trust in government."
Audit Connection, September 2017 (pdf, 1 mb)
Articles announce new resources that can help local governments account for capital assets, address GASB requirements and manage risk assessments; offer tips to help prepare for an audit; present results of the Office's work with mosquito control districts; and announce BARS roundtables and trainings at the 2017 WFOA conference. The Message from Auditor Pat McCarthy has information about the 2018 local government billing rate.
Audit Connection, June 2017 (pdf, 296 kb)
In this edition, State Auditor Pat McCarthy responds to
GASB’s invitation to comment on possible improvements to the financial
reporting model by urging the board to make financial statements easier to read
and understand. Other articles include how Positive Pay can protect your
organization from check fraud; an update on GASB 75 (other post-employment
benefits); guidance on GASB 83 (asset retirement obligations); and a reminder
that contract “piggybacking” will be a focus of audits in 2017. Plus, make
plans now: this year’s NSAA IT Conference is in Tacoma this fall.
Audit Connection, February 2017 (pdf, 684 kb)
In addition to a message from new State Auditor Pat McCarthy and a farewell to 30-year Office veteran Jan Jutte, this edition includes news about recent phishing attacks on
school districts and the upcoming district audit plan, 2016's Love of
Washington Cities Tour, updates to the GAAP and Cash Basis BARS manuals, and
information on GASB 75 and 68. There are ideas for increasing in-office
printing efficiency based on work of a recent performance audit, plus dates for
our spring annual report filing workshops.
Audit Connection, Fall 2016 (pdf, 395 kb)
Articles examine the recent public records study, preventing and detecting credit card fraud, a
successful Lean Academy at the City of Ridgefield, and GASB 77 Tax Abatement
Disclosures. There are resources for cities and counties, and checklists for
cash-basis financial statements, plus dates for our fall BARS Roundtables and
an update on our workshops at WFOA in Spokane.
Audit Connection, Spring 2016 (pdf, 294kb)
Articles include a notice about the May 29 financial report filing deadline, changes to the Office's billing format and to our office locations in Eastern Washington, the launch of FIT for GAAP users and a national award for the FIT program, a new resource for GASB requirements, and an important cyber-security alert.
Audit Connection, Winter 2016 (pdf, 545kb)
Articles include new, quicker ways to access our online financial reporting tools, updates on GASB standards that become effective in 2016, the audit focus for schools in fiscal year 2015, and changes in reporting requirements by Moody's Investors Service. Plus: the winter-spring schedule of Small Government Workshops and trainings on How to File Annual Reports.
Audit Connection, Fall 2015 (pdf, 297kb)
Articles include the Office's upcoming study of trends in public records requests, local government resources available in partnership with the Municipal Research and Services Center, state audits, the new web version of the FIT financial information tool, and news about Auditor's Office teams and personnel.
Audit Connection, Spring 2015 (pdf, 158kb)
Articles include updates on pension reporting standards, federal grant reform, information technology security and a case study on the City of Lakewood's work to become fiscally fit.
Audit Connection, Fall 2014 (pdf, 171kb)
Articles include an important update to federal procurement requirements, tips on protecting computer network accounts, a Lean training report from Grant County, and news from WFOA. Training highlights include new workshops for the state's smallest special-purpose districts, starting October 1.
Audit Connection, Summer 2014 (pdf, 255kb)
Articles include tips on using BARS online, local government recognitions, upcoming audit focus areas, safe data disposal and cyber-security, GASB pension standards news, and a report on recent Small Water Systems workshops.
Audit Connection, March 2014 (pdf, 597kb)
Articles include the Auditor's Office opinion on the state's Comprehensive Annual Financial Report, the redesigned website, a year under State Auditor Troy Kelley's leadership, and new training for small local governments.
Audit Connection, Summer 2013 (pdf, 815kb)
Articles include Emerging Issues: Cyber Security, Potential for Municipal Bond Downgrades, Making Governments Work Better and Cost Less, Lodging Tax Revenues, Staff Changes, and a review of two performance audits on background checks and the state's financial management system.
Audit Connection, Winter 2013 (pdf, 397kb)
Articles include Welcome Troy Kelley, Alternative Learning Experience (ALE) Audit Results, local government guidance on financial transaction document retention, and a review of two special reports on local government issues.