
Recent Trends in State Audits of Local G overnments Washington Association of County Officials Annual Conference October 2, 2013. Organization chart. Troy Kelley State Auditor. Doug Cochran Chief of Staff. Vacant Director of Local Audit. Chuck Pfeil Director of Performance Audit. Jan Jutte
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Troy KelleyState Auditor
Doug CochranChief of Staff
VacantDirector of Local Audit
Chuck PfeilDirector of Performance Audit
Jan Jutte
Deputy Director of Local Audit
Kelly Collins
Deputy Director of Local Audit
Sadie Armijo
Deputy Director of Local Audit
Vacant
Deputy Director of State Audit
David Dean
Deputy Director of Performance Audit
2011
2012
25
Management
Letters
39
Management
Letters
51
Findings
44
Findings
Total Exit Items – 226
Total Issues Reported – 309
Total Exit Items – 165
Total Issues Reported - 241
What are the current issues?
What causes these audit issues?
National audit standards requires two opinions
Outreach
State Auditor’s Office Online Filing Goal
Actual Results Annual Reports Filed Online
Projected Goal
Objectives of four hour free training
What is format of training?
Do a self-assessment
Article in Summer Audit Connection
Third party cash receipting
July 1, 2013 changes include:
The Joint Legislative Audit & Review Committee (JLARC) has developed draft guidance for reporting use of lodging tax revenue. This guidance can be found on JLARC’s website:
http://www.leg.wa.gov/JLARC/LodgingTax/default.htm
Improved government performance: A shared goal
The Local Government Performance Center within the State Auditor’s Office offers tools and training to help local leaders who want their governments to work better, cost less, and improve the value of their services to citizens.
Our goal: better results for citizens and customers at lower cost to government and taxpayers
www.sao.wa.gov/performancecenter
1) Turning a completed audit into a management tool
2) Citizen engagement tools and resources
3) Performance measure training and assessments
4) Use information from local financial audits
5) Demystifying tools like “Lean Management”
Can your jurisdiction save money on cell phones? Start by asking these questions:
How many phones are we paying for? How much are we paying for these phones?
Why do we need the phones? Do the phones justify the cost? Do employees need a land line and a cell?
How many different phones or plans can our employees choose from? What are the key differences between the available plans? Do we need them all?
How many minutes are we actually using? Would other plans better fit our current use patterns?
Are there any phones we aren’t using very much? Why? Should these phones be turned in?
Are there any suspiciously high use patterns?
Can our employees use their personal phones for their work? Are stipends an option?
Is our demand changing? Has the number or type of devices or their use increased or decreased over time?How can we explain the change? Do we need a new plan to better fit our needs?
“Every dollar saved now is a dollar that can be used for more important priorities.”
The November 2011 State Auditor’s Office report.
City of Walla Walla services: Importance by performance
Source: Elway Research, Inc.
Indicators of declining financial condition
Reported by type since 2006
.
Indicators of declining financial condition
Reported by type since 2006
Most governments with declining condition have more than one area of concern; the average government having 3 indicators.
42% had indicators reported in multiple years. 24% had just one indicator.
Source: State Auditor’s Office local government audits 2006-2011.
Number of governments with declining financial condition by type
Source: State Auditor’s Office local government audits 2006-2011.
Source: State Auditor’s Office local government audits 2006-2011.
What’s next:
“Lean Thinking” was a term coined by James Womack to describe the Toyota Production System MIT researchers “discovered” in the 1980’s.
Lean is a set of concepts, principles, and tools used to create and deliver the most value from the customer’s perspective while consuming the fewest resources, by engaging employees in continuous problem solving.
Find the application at: www.sao.wa.gov/performancecenter
“Lean Academy” tab
Troy Kelley
State Auditor
(360) 902-0360
Auditor@sao.wa.gov
Sadie Armijo
Deputy Director
(360) 676-2165, Ext. 108
Sadie.Armijo@sao.wa.gov
Sheri Sawyer
Assistant Director
(360) 725-9745
Sheri.Sawyer@sao.wa.gov
Jan Jutte, CPA, CGFM
Deputy Director
(360) 902-0363
Jan.Jutte@sao.wa.gov
Kelly Collins, CPA
Deputy Director
(360) 725-5359
Kelly.Collins@sao.wa.gov