skip to main content

The Audit Connection Blog

Showing: Most recent


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

November 13, 2018

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 →
Human hands exchanging money

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

November 8, 2018

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 →
Photo of devices

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.

… CONTINUE READING →
Desktop computer monitor

Don’t miss this upcoming free webinar “Cybersecurity Essentials for Local Government Leaders!”

October 11, 2018

Presented by the Municipal Research and Services Center (MRSC) and sponsored by the State Auditor’s Office Performance Center, this webinar is for elected officials, managers, information technology and other staff working to keep electronic systems safe from outside interference. Share this information with your co-workers and elected officials in order to get the most out of this opportunity!

… CONTINUE READING →

Recent GAO report underscores the need for cybersecurity auditing

October 10, 2018

The federal counterpart to the Office of the Washington State Auditor, the Governmental Accountability Office (GAO) released a report on Tuesday demonstrating the vitally important role of cybersecurity auditing in the information age. Vulnerabilities in government systems can be exploited by criminals looking to harm the public, as detailed in the GAO’s audit findings.

… CONTINUE READING →

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.

… CONTINUE READING →