Resources

From accurate and prompt billing to well-designed collection procedures, accounts receivable requires a robust set of internal controls to ensure your government collects the money it is owed. A strong accounts receivable process can result in higher revenue for your government, while a weak process can lead to wasted staff time, accounting errors and lost revenue. When was the last time you took a close look at your accounts receivable?

Do you remember the Nigerian prince scheme—that long-running internet fraud where the bad actor drains your bank account after obtaining your information? Fraudsters made $703,000 in 2018 alone on that one. While some fraudsters are still working that old scam, others have moved on to impersonating your employees and vendors to redirect Automated Clearing House (ACH) payments meant for payroll direct deposits or vendor payments. In fact, Washington governments reported $4.7 million lost to these schemes in 2020 and 2021.

Wire transfers move money from one bank account to another. They are a fast way to send money and, if a fraudster intervenes, a fast way to lose it. Wire transfer fraud has dramatically increased in recent years, and more local governments are becoming victims of these scams.

Originally published June 2, 2022. Updated August 9, 2023.

As local governments experience staffing shortages, such as for law enforcement, correction officers, paramedics, utility linemen and many others, existing employees may work increased overtime. Monitoring overtime is important, so we’re republishing this article that provides you with tools to do it.

Are you responsible for your county's election processes? A new resource published by the State Auditor's Office might be able to help you meet and exceed state requirements for ballot processing and voting.

Properly accounting for capital assets is complex and requires significant accounting resources. That's why we've redesigned our Checklist for Capital Assets and added questions to help you avoid the common mistakes we see during audits.

Every year, we update the cash basis financial statement checklist so that you have the latest guidance as you prepare your government's annual report filing package. In addition to incorporating the most recent BARS changes, we also monitor audit results and make additional adjustments to help you check for common errors.

Do you remember the scene in the holiday classic “It's a Wonderful Life,” where George's Uncle Billy loses an $8,000 deposit and it nearly results in the ruin of the family's business? Absentminded Uncle Billy had somehow lost or misplaced the money on his way to the bank. In today's dollars, that deposit would be equivalent to about $96,000.

Today marks the premiere of the Center for Government Innovation's limited series, “Fish Tank,” on SAO's Facebook, Twitter and LinkedIn pages.

The Center for Government Innovation at the State Auditor's Office is excited to announce our new Accounts Payable Guide for local governments. Use this guide to find ways to improve your operations and discover best practices.

This guide has something for each role in the accounts payable process, whether you are: