The Audit Connection Blog

Do your internal controls have a first name?

Do you ever wonder if a key control can be a person? Maybe you have a long-standing employee that everyone goes to for answers, or perhaps an employee that really knows and understands a certain process. People are most certainly an important part of the control system, and governments benefit from these valuable employees that contribute so much. When asked about your internal controls by an auditor, however, your response should not be the name of a person. ... CONTINUE READING

Schools and school districts: Check out the 2021 special edition of our newsletter just for you

In this special edition of our Audit Connection newsletter, we offer a range of articles personalized to schools and school districts. ... CONTINUE READING

How charter and tribal schools fare under public audit

Recent audits of tribal schools reflect that the schools keep records to support revenue and expenditures, and that the schools have quickly implemented audit recommendations. Recent audits of charter schools reflect that school personnel are still learning about Washington’s legal requirements. ... CONTINUE READING

In our new remote work world, are your key controls ready for audit?

As we operate in a more virtual and electronic environment, some of your control system documentation might go by the wayside. While less paper can be good, it’s important to keep some evidence of your key controls in action. ... CONTINUE READING

Areas SAO will examine in upcoming schools and ESD audits

School districts have asked the State Auditor’s Office for as much clarity as we can provide on what we plan to audit each fiscal year. Like districts, SAO relies on the Office of the Superintendent for Public Instruction for clear rules and guidance to provide the criteria for the audits. ... CONTINUE READING

Are your GAAP statements ready for prime time? Here are a few resource reminders!

As you work to wrap up your reporting year, we want to remind you about resources you might find helpful. The resources covered in this article are specifically for governments preparing statements under generally accepted accounting principles (GAAP). ... CONTINUE READING

Do you need a federal single audit for 2020 or 2021? You might for the first time! Prepare early with these 5 tips.

Federal single audits are a bit different from other types of audits, as they are compliance driven. The grantor determines which requirements you must follow, and auditor decides which of those we will audit. Our audit will evaluate and test the internal control processes you put in place over each grant requirement, as well as test that you are in compliance with it. Here are five tips to help get you started. ... CONTINUE READING

Keep the conversation going forward

Do you ever feel like you keep having the same conversations about shared projects over and over? You spend half your time just talking about the same ideas you chewed on last time with little forward progress. And now with the addition of a video conference platform, conversations can feel even more frustrating and less productive. What can you do? This article will introduce three continuous improvement tools that focus on helping a team make incremental progress. ... CONTINUE READING

Video reviews change management model

Did you know we published blog series on change management in 2020? If you did and followed along (and even if you didn’t) check out this short video that reviews the ADKAR model of change management. ... CONTINUE READING

Recently filed your 2020 annual report? Check out your data in FIT.

If you are a local government user, the Financial Intelligence Tool’s (FIT) role-based functionality allows you to access your 2020 data right now! ... CONTINUE READING