Pre-proposal statement of inquiry: rule making

Law book with wooden judges gavel on table in a courtroom or lawThe State Auditor’s Office filed with the Code Reviser’s Office the notice to begin the rule making process to amend WAC 48-13 Access to Public Records.  The purpose of this chapter is to implement the requirements of the Public Records Act including the process the agency uses for disclosing records. This update will modernize the rule to reflect current law, technology, and processes. Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication by contacting Cindy Evans at (360) 725-5585 or cindy.evans@sao.wa.gov.  The filed CR-101 form can be found here.

 

State Auditor’s Office leads national IT auditing conference

IMG_7596.jpgAs state and local governments increasingly depend on information technology (IT) systems to serve the public, the need to audit the controls in and around these systems increases. To help mitigate risk and to provide best-practice guidance to both state and local governments, the State Auditor’s Office performs IT audits. Because governments collect sensitive and confidential information from the public, it is critical to have good controls to protect that information. Continue reading

Don’t overlook changes to fiduciary activity reporting

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. Continue reading