The Audit Connection Blog

A person holding a pencil in their right hand. They are drawing check marks in five vertical boxes.

Preparing your school district’s financial reporting package? SAO’s updated review checklist can help

The end of summer also means the end of another school district fiscal year. We’re here to help you close the books and prepare your financial reporting package with our 2022-23 Checklist for Preparing and Reviewing School District Financial Statements. ... CONTINUE READING

Thumbnail featuring SAO’s seal. The text says “34 unresolved findings and $1.2 billion questioned: A summary of SAO’s audit of Washington’s federal spending in 2022,” and the words “State of Washington Single Audit infographic” appears beneath.

34 unresolved findings and $1.2 billion questioned: A summary of SAO’s audit of Washington’s federal spending in 2022

SAO conducts an annual single audit that examines whether state agencies spent federal dollars as expected. This year, we issued 70 findings—34 of which relate to unresolved issues from prior audits—and we are questioning close to $1.2 billion in costs. View our infographic for a summary of how state agencies spent federal money, and how Washington can improve its compliance with federal rules. ... CONTINUE READING

A photograph of a calculator on a desk. There's a yellow folder next to it with a sticky note on top that says "overtime pay."

Overtime is too costly to ignore. Use your data to monitor it

Monitoring your overtime costs allows you to detect irregularities, such as a mistake or system glitch that might have resulted in overpayments. You can also determine if the overtime that employees are working is significant and then assess whether it is sustainable. Before you start monitoring your overtime costs, you first need to establish expectations for a reasonable range of overtime activity. Then, compare your expectations to the actual data and follow up on any variances. In this article, SAO offers tips to help you monitor your overtime data. ... CONTINUE READING

Washington State Auditor Pat McCarthy stands with the state Capitol building in the background.

State Auditor Pat McCarthy: Just like big cities, small towns need public accountability

Checks and balances play a critical role in a small town’s financial integrity, including local journalists helping shine a light on the use of taxpayer dollars. Without all the proper elements in place, the potential for a loss of public funds—and public trust—runs high. State Auditor Pat McCarthy voiced her thoughts about this significant accountability issue in a recent op-ed piece published by the Spokesman Review. We have re-published it in its entirety on our website for your convenience. ... CONTINUE READING

Best practices for fueling government-owned vehicles cover image

Buying fuel? SAO’s new resource can help you pump up your internal controls

Fuel prices can be volatile. When they rise, governments will feel it in higher fleet-operation budgets, and employees will feel it in their wallets. And here at SAO, we will likely see more local government reports of known or suspected fuel-related losses and frauds. ... CONTINUE READING

Photograph of a checklist on a clipboard.

Is your contractor banned from receiving federal funds? Don’t wait to find out

Some contractors are banned from doing business with the federal government, and it’s your job to know who they are. If you use federal grant money to pay a banned contractor, you risk auditors questioning your spending. Even worse, you might have to repay that money to your federal grantors. ... CONTINUE READING

Cover of SAO and MRSC's guide titled "Open Public Meetings Act: How it applies to Washington cities, counties and special purpose districts. The cover features a photograph of five people around a table conducting a meeting.

New OPMA materials to help local governments navigate recent changes

The Municipal Research and Services Center, in partnership with the State Auditor's Office, revamped and expanded our materials covering the Open Public Meetings Act to help local governments better navigate recent changes. ... CONTINUE READING

An illustration of cybersecurity. There are two people: one holding a padlock and the other a shield. They are standing in front of a computer and mobile device, which are connected to gears and a cloud.

Smart governments know cyber health is key. Talk to SAO’s Center for Government Innovation today about a free checkup!

Local governments are fast becoming attractive targets for cyber criminals because of the vast amounts of sensitive data they maintain about their employees, infrastructure and residents. To keep pace with the constantly evolving threats and tactics, it's essential that you understand how to minimize your government's risk of attack. ... CONTINUE READING

A photograph of two binders stacked on a table. One binder has the word "procurement" written on it. There is a pen, four paper clips, a notepad resting on sheets of paper, two highlighters, and a cup of pencils next to the binders.

Updated contracting requirements tool can help ease your procurement woes

Procurement and competitive bidding laws can be complicated, often varying based on government type, the nature of the procurement, and the estimated cost, and it can be difficult to wade through existing requirements or stay updated on new ones. ... CONTINUE READING

Coffee, pencils and notepads on desk with a paper that says Payroll on it

Should you outsource your government’s payroll?

Preparing your government's payroll takes a lot of time and expertise. From collecting employee information, tracking leave, processing timesheets, and calculating pay to processing garnishments, delivering pay checks, submitting tax forms, and preparing year-end reporting, there's a lot to do. That's why some governments use a third party to do all or part of their payroll. But how do you determine if outsourcing payroll is right for your government? ... CONTINUE READING