Office identifies audit emphasis areas for school districts

Colorful Metal Lockers

School districts have asked the State Auditor’s Office for advance notice of what areas upcoming audits will emphasize. The following list identifies areas auditors might focus on to help districts prepare for audits examining fiscal year 2017. These areas are general in nature, and as always the specific areas audited will be determined by a risk-based analysis. Local audit teams also are available all year to answer technical questions and point to additional guidance on specific audit areas. Continue reading

SAO’s Performance Center: Leaner name, but excellent service is the same

The Local Government Performance Center has been renamed The Performance Center. Local governments can expect the same excellent training, technical assistance and resources that SAO has long provided to help improve performance and effectiveness. The Performance Center hosts Lean Academies, creates financial tools and shares online resources to help governments improve the value of their services to residents. For questions or inquiries into how The Performance Center can help, call (360) 725-5621 or email performance@sao.wa.gov.

 

Name brand procurements versus sole source contracts

ProcurementMgmt_123770867.jpgLocal governments have the ability to specify a name brand during their procurement process. In these situations, the government should thoroughly document why only this specific manufacturer’s equipment is necessary to meet their operational needs, as well as why another manufacturer’s equipment could not substitute. This documentation should be maintained and periodically evaluated to ensure that the specific brand is still required.

For the procurement process, the local government should draft specifications of what they intend to purchase, and what specific brand is required. Based on the estimated cost of the purchase, the government would then follow applicable procurement processes.

It is important to note here that specifying a name brand during the procurement process is not the same as declaring a purchase sole source. Continue reading