The Audit Connection Blog
Cybersecurity frauds are targeting direct deposit payroll at local governments
Local governments should ensure they protect against cybersecurity frauds in which an employee’s direct deposit payroll gets redirected to a fraudster’s bank account. ... CONTINUE READING
A well-balanced, full-bodied Lean success in Washington wine country: process improvement success at Walla Walla Treasurer’s Office
The Performance Center’s years of working with local governments all across Washington has given the Center an unprecedented understanding of the needs of local governments. Our targeted, customized approach to process improvement work not only helps local governments succeed in their chosen process, but gives them the depth of understanding they need to foster a Lean culture within. ... CONTINUE READING
Have an employee incentive-pay program? Keep these things in mind
Governments in Washington must exercise care when creating and implementing programs to compensate employees beyond their base salary. This article offers items to consider specific to performance-based incentive pay. The following is intended for informational purposes only – always consult your government’s attorney for specific legal advice on these matters. ... CONTINUE READING
Yakima County and Snohomish County Fire District No. 12 celebrate the receipt of a State Auditor’s Office Stewardship Award
Two fire protection districts received a State Auditor’s Office Stewardship Award (SASA) from State Auditor Pat McCarthy this week for their dedication to improving government for the residents of Washington state. ... CONTINUE READING
Local government cybersecurity performance audits provide tailored solutions
Government organizations have become increasingly dependent on computerized information systems to carry out their operations. These systems process, store and share sensitive and confidential information, including personal and financial data, in order to deliver services to residents. ... CONTINUE READING
New resource identifies best practices for small and attractive assets
Recently, the Performance Center provided several resources on accounting for capital assets to help local governments with financial reporting. Another group of assets, which fall below a government’s capitalization threshold, should also be considered when establishing and evaluating asset policies and other internal controls. In Washington, we frequently refer to these as “small and attractive assets,” but they these could be described using different terminology. For example, the Government Finance Officers Association refers to them as “controlled capital-type items” in its best practice guidance. ... CONTINUE READING
Don't miss this upcoming free webinar "Cybersecurity Essentials for Local Government Leaders!"
Presented by the Municipal Research and Services Center (MRSC) and sponsored by the State Auditor’s Office Performance Center, this webinar is for elected officials, managers, information technology and other staff working to keep electronic systems safe from outside interference. Share this information with your co-workers and elected officials in order to get the most out of this opportunity! ... CONTINUE READING
Recent GAO report underscores the need for cybersecurity auditing
The federal counterpart to the Office of the Washington State Auditor, the Governmental Accountability Office (GAO) released a report on Tuesday demonstrating the vitally important role of cybersecurity auditing in the information age. Vulnerabilities in government systems can be exploited by criminals looking to harm the public, as detailed in the GAO’s audit findings. ... CONTINUE READING
How to build a "resilient cybersecurity culture" for your government
Governments are vulnerable to cybersecurity breeches. In this way, they don't vary much from private-sector businesses, whose sometimes spectacular cybersecurity failings grab headlines. So, as a government with limited resources, how do you prepare for the inevitability of some bad actor trying to access sensitive information? ... CONTINUE READING
Know what to look for to prevent disbursement fraud
Fraudulent disbursements are the most common form of asset misappropriation. This type of disbursement occurs when an employee uses their position to make payment for an inappropriate purpose. They are on-book fraud schemes, which means that money in the form of checks leaves the entity fraudulently, but is recorded on the books and leaves an audit trail. In this way, entities can become victims of fraud, even when no cash is involved. ... CONTINUE READING