As a part of our continuing commitment to making information about local government operations around the state more transparent and accessible, we have updated the look and feel of our Local Government Financial Reporting System, or LGFRS. Our Office has long provided unaudited financial data filed by local governments on our website via LGFRS. This same tool has a new look and is now even easier to use and understand.… CONTINUE READING →
The Audit Connection Blog
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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 →
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 →
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 →
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 →
While cash transactions might be less frequent than those involving credit or debit cards, or have individual low dollar values, over time small daily losses can add up. According to the Association of Certified Fraud Examiners’ (ACFE) 2016 Report to the Nations, the average median loss when cash was misappropriated ranged from $25,000 to $90,000.… CONTINUE READING →
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 →
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 →
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.
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 →