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The Audit Connection Blog

Results for: best practices


Does your government provide take-home vehicles?

November 8, 2019

When was the last time you assessed risks related to your take-home vehicle program, or updated your policy? Are you certain the benefits outweigh the costs?

To help you navigate these waters, our Office’s Center for Government Innovation has developed a new resource to help you identify and implement best practices over take-home vehicles.

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New resource identifies best practices for small and attractive assets

October 24, 2018

BBB. Recently, the Performance Center provided several resources on accounting for capital assets to help local governments with financial reporting. Another group of assets, which fall below a government’s capitalization threshold, should also be considered when establishing and evaluating asset policies and other internal controls. In Washington, we frequently refer to these as “small and attractive assets,” but they these could be described using different terminology.

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Know what to look for to prevent disbursement fraud

October 9, 2018

Fraudulent disbursements are the most common form of asset misappropriation. This type of disbursement occurs when an employee uses their position to make payment for an inappropriate purpose. They are on-book fraud schemes, which means that money in the form of checks leaves the entity fraudulently, but is recorded on the books and leaves an audit trail. In this way, entities can become victims of fraud, even when no cash is involved.

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How Benton-Franklin Health District used Lean to make its immunization process work better

July 18, 2018

The Benton-Franklin Health District building is a clean, modern facility, shining brightly from its location tucked behind a shopping center and other businesses. The waiting room is spacious, and the interior brims with helpful pamphlets about preventing common diseases, staying healthy and knowing when to visit your doctor. The facility is designed to put clients at ease as they wait for their appointments. Health District employees care about their clients and have designed their space around their clients’ comfort.

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New resource identifies best practices for small and attractive assets

May 29, 2018

Recently, the Performance Center provided several resources on accounting for capital assets to help local governments with financial reporting. Another group of assets, which fall below a government’s capitalization threshold, should also be considered when establishing and evaluating asset policies and other internal controls. In Washington, we frequently refer to these as “small and attractive assets,” but they these could be described using different terminology. For example, the Government Finance Officers Association refers to them as “controlled capital-type items” in its best practice guidance.

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The State Auditor’s Office and MRSC expand financial policy guidance

April 27, 2017

Financial policies are an essential component of any local government’s financial health, but financial policy needs vary considerably from jurisdiction to jurisdiction. Different types of entities (cities, towns, counties, and special purpose districts) have different needs depending on size, scope of activities, organizational and staffing structures, contractual and program structures, and the governing body’s values and priorities.

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New checklist for Cash Basis financial statements

September 21, 2016

The State Auditor’s Office is responsible for examining the financial affairs of all local governments in the state. We conduct more than 2,000 audits of local governments each year. Using the results of those audits, our Office then evaluates the overall patterns and that were reported.

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