Local governments

Kennewick, Washington: The Benton-Franklin Health District building is a clean, modern facility, shining brightly from its location tucked behind a shopping center and other businesses. The waiting room is spacious, and the interior brims with helpful pamphlets about preventing common diseases, staying healthy and knowing when to visit your doctor. The facility is designed to put clients at ease as they wait for their appointments. Health District employees care about their clients and have designed their space around their clients' comfort.

Are you unsure when the formal competitive bidding process is required?

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 mor

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.

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At the Office of the Washington State Auditor, one of our primary functions is to evaluate the finances of governments across the state. But did you know that what we do goes beyond the bottom line, and into the very heart of what makes a government function well and connect to its residents? This emotional connection is what is at the heart of our newest video, “For the Love of Kenmore.” It's about helping local governments in Washington find, as Kenmore City Manager Rob Karlinsey puts it, “value beyond the purely financial.”

Part of management's responsibility for financial reporting and safeguarding of public resources is to regularly evaluate its financial condition and develop plans to address any serious issues.

Many local governments use a third-party receipting vendor to provide electronic payment options to their constituents.

It's that time of year again! The updated 2018 version of the Budgeting, Accounting and Reporting System (BARS) Manual will be available on our website in the third week of December. While users may notice several changes in this update, the most significant revision to the 2018 BARS Manual centers on reporting schedules for cities and counties, and specifically Schedule 07 – Cash Disbursements, and Schedule 11 – Cash Activity.

After observing that governments were reporting fiduciary activities inconsistently, in January 2017 the Governmental Accounting Standards Board (GASB) released Statement No. 84, Fiduciary Activities. The statement clarifies what constitutes fiduciary activity and how to report it. While the standard provides important guidance, the State Auditor's Office is concerned that lack of practical examples may lead government agencies to overlook or misunderstand the new requirements. For some governments, the audit implications of incorrect implementation may be significant.