Local governments

The Budgeting, Accounting and Reporting System (BARS) Manuals for GAAP and cash basis governments have been updated and are available on our website at www.sao.wa.gov/, under “BARS & Annual Filing.”

Do you use a checklist to prepare or review your financial statements? If not, maybe you should! Checklists are a great way to make sure you remember important steps.

Nothing is more synonymous with accounting and finance than the monthly reconciliation. Recall even your most basic memory of “finance,” and the importance of balancing your personal checkbook. This essential control activity to government finance not only ensures that banking and accounting records are accurate, but is also a component of identifying unusual transactions that might result from fraud.

By The Center for Government Innovation

Have you ever had this experience? You go to a co-worker's desk to collaborate on a project and you see them use a familiar software tool do something amazing that you hadn't thought of. It happens to me more often that I care to admit. This is most frustrating when I know I was introduced to that function during a past training but didn't retain and master it.

By The Center for Government Innovation

What is the biggest barrier to change in an organization?

By Steven Thomson
The Center for Government Innovation

In response to legislative interest in addressing unauditable governments, the State Auditor's Office recently updated the status of this small group of noncompliant districts.

In May 2019, SAO released a Guide to Unauditable Governments, highlighting a small number of local governments that do not file their annual financial report or allow themselves to be audited – both of which are legally required by law. At the time, about 40 governments – almost all small special purpose districts – were determined “unauditable.”

Estimated reading time: 5 minutes

By The Center for Government Innovation

Estimated reading time: 4 minutes

By The Center for Government Innovation