Featured Stories
Washington State Auditor: Wenatchee Heights Reclamation District
OLYMPIA, Washington, Aug. 16 -- The office of the Washington State Auditor issued the following performance audit report entitled "Wenatchee Heights Reclamation District."
Here are excerpts:
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AUDIT SUMMARY
Results in brief
Based on the procedures performed, nothing came to our attention in the areas we reviewed that caused us to believe the District was not in substantial compliance with applicable state laws, regulations, and its own policies, or had not provided adequate controls over the safeguarding of public resources. Had we performed additional procedures, other matters might have
... Show Full Article
OLYMPIA, Washington, Aug. 16 -- The office of the Washington State Auditor issued the following performance audit report entitled "Wenatchee Heights Reclamation District."
Here are excerpts:
* * *
AUDIT SUMMARY
Results in brief
Based on the procedures performed, nothing came to our attention in the areas we reviewed that caused us to believe the District was not in substantial compliance with applicable state laws, regulations, and its own policies, or had not provided adequate controls over the safeguarding of public resources. Had we performed additional procedures, other matters might havecome to our attention that would have been reported.
About the assessment audit
This report contains the results of our independent audit of the Wenatchee Heights Reclamation District from January 1, 2023 through December 31, 2024.
Management is responsible for ensuring compliance and adequate safeguarding of public resources from fraud, loss or abuse. This includes the design, implementation and maintenance of internal controls relevant to these objectives. State law (RCW 43.09.230) also requires local governments to prepare and submit certified annual reports to our Office summarizing such things as revenues received, collections made, amounts receivable or payable, expenditures made, and debt owed.
This assessment audit was conducted under the authority of RCW 43.09.260, which requires the Office of the Washington State Auditor to examine the financial affairs of all local governments at least once every three years. Assessment audits are risk-based, limited-scope reviews of small local governments, generally defined as local governments with less than $300,000 in annual revenues. To help minimize audit costs, our work for this engagement was conducted off-site primarily using financial and other information provided by the District.
This assessment audit was limited to the following:
* Reviewing meeting minutes for compliance with the Open Public Meetings Act
* Inquiring as to internal controls over assets, revenues, and disbursements
* Verifying that annual reports submitted to our Office were complete and filed timely in compliance with state law
* Reviewing the District's annual revenues and expenditures for unusual transactions or trends
* Corroborating financial information reported by the District by comparing reported revenues, expenditures, and cash and investment balances to third-party sources
* Reviewing expenditures for indications of unusual activities, excessive Board of Commissioners compensation, conflicts of interest, or procurement requirements. Based on that review, we compared selected expenditures with supporting invoices and voucher approvals to verify their validity and completeness. We further verified that selected expenditures complied with applicable procurement requirements.
* Evaluating the District's financial information for indications of financial distress
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The report is posted at: https://portal.sao.wa.gov/ReportSearch/Home/ViewReportFile?arn=1040299&isFinding=false&sp=false
Washington State Auditor: The Industrial Development Corporation of the Port of Grays Harbor
OLYMPIA, Washington, Aug. 16 -- The office of the Washington State Auditor issued the following performance audit report entitled "The Industrial Development Corporation of the Port of Grays Harbor."
Here are excerpts:
* * *
AUDIT SUMMARY
Results in brief
Based on the procedures performed, nothing came to our attention in the areas we reviewed that caused us to believe the Corporation was not in substantial compliance with applicable state laws, regulations, and its own policies, or had not provided adequate controls over the safeguarding of public resources. Had we performed additional procedures,
... Show Full Article
OLYMPIA, Washington, Aug. 16 -- The office of the Washington State Auditor issued the following performance audit report entitled "The Industrial Development Corporation of the Port of Grays Harbor."
Here are excerpts:
* * *
AUDIT SUMMARY
Results in brief
Based on the procedures performed, nothing came to our attention in the areas we reviewed that caused us to believe the Corporation was not in substantial compliance with applicable state laws, regulations, and its own policies, or had not provided adequate controls over the safeguarding of public resources. Had we performed additional procedures,other matters might have come to our attention that would have been reported.
About the assessment audit
This report contains the results of our independent audit of the The Industrial Development Corporation of the Port of Grays Harbor from January 1, 2025 through December 31, 2025.
Management is responsible for ensuring compliance and adequate safeguarding of public resources from fraud, loss or abuse. This includes the design, implementation and maintenance of internal controls relevant to these objectives. State law (RCW 43.09.230) also requires local governments to prepare and submit certified annual reports to our Office summarizing such things as revenues received, collections made, amounts receivable or payable, expenditures made, and debt owed.
This assessment audit was conducted under the authority of RCW 43.09.260, which requires the Office of the Washington State Auditor to examine the financial affairs of all local governments at least once every three years. Assessment audits are risk-based, limited-scope reviews of small local governments, generally defined as local governments with less than $300,000 in annual revenues. To help minimize audit costs, our work for this engagement was conducted off-site primarily using financial and other information provided by the Corporation.
This assessment audit was limited to the following:
* Reviewing meeting minutes for compliance with the Open Public Meetings Act
* Verifying that annual reports submitted to our Office were complete and filed timely in compliance with state law
* Corroborating financial information reported by the Corporation by comparing it to thirdparty sources
* * *
The report is posted at: https://portal.sao.wa.gov/ReportSearch/Home/ViewReportFile?arn=1040301&isFinding=false&sp=false
Washington State Auditor: Rosalia School District No 320
OLYMPIA, Washington, Aug. 16 -- The office of the Washington State Auditor issued the following performance audit report entitled "Rosalia School District No 320."
Here are excerpts:
* * *
AUDIT SUMMARY
Results in brief
Based on the procedures performed, nothing came to our attention in the areas we reviewed that caused us to believe the District was not in substantial compliance with applicable state laws, regulations, and its own policies, or had not provided adequate controls over the safeguarding of public resources. Had we performed additional procedures, other matters might have come
... Show Full Article
OLYMPIA, Washington, Aug. 16 -- The office of the Washington State Auditor issued the following performance audit report entitled "Rosalia School District No 320."
Here are excerpts:
* * *
AUDIT SUMMARY
Results in brief
Based on the procedures performed, nothing came to our attention in the areas we reviewed that caused us to believe the District was not in substantial compliance with applicable state laws, regulations, and its own policies, or had not provided adequate controls over the safeguarding of public resources. Had we performed additional procedures, other matters might have cometo our attention that would have been reported.
About the assessment audit
This report contains the results of our independent audit of Rosalia School District No. 320 from September 1, 2023 through August 31, 2025.
Management is responsible for ensuring compliance and adequate safeguarding of public resources from fraud, loss or abuse. This includes the design, implementation and maintenance of internal controls relevant to these objectives. State law (WAC 392-117-035) also requires school districts to prepare and submit certified annual reports to the Office of the Superintendent of Public Instruction (OSPI) detailing the District's revenues and other financing sources, expenditures and other financing uses, assets, liabilities, financial condition, and fund balances.
This assessment audit was conducted under the authority of RCW 43.09.260, which requires the Office of the Washington State Auditor to examine the financial affairs of all local governments at least once every three years. Assessment audits are risk-based, limited-scope reviews of small local governments, generally defined as school districts with 250 or fewer FTE students. To help minimize audit costs, our work for this engagement was conducted off-site primarily using financial and other information provided by the District.
This assessment audit was limited to the following:
* Reviewing meeting minutes for compliance with the Open Public Meetings Act
* Inquiring as to internal controls over assets, revenues, and disbursements
* Verifying that annual reports submitted to our Office were complete and filed timely in compliance with state law
* Reviewing the District's annual revenues and expenditures for unusual transactions or trends
* Corroborating financial information reported by the District by comparing reported revenues, expenditures, and cash and investment balances to third-party sources
* Reviewing expenditures for indications of unusual activities, excessive Board of Directors compensation, conflicts of interest, or procurement requirements
* Evaluating the District's financial information for indications of financial distress
* * *
The report is posted at: https://portal.sao.wa.gov/ReportSearch/Home/ViewReportFile?arn=1040305&isFinding=false&sp=false
Washington State Auditor: Impact Public Schools
OLYMPIA, Washington, Aug. 16 -- The office of the Washington State Auditor issued the following performance audit report entitled "Impact Public Schools."
Here are excerpts:
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Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Impact Public Schools as of and for the year ended August 31, 2025, and the related notes to the financial statements, which collectively comprise the basic financial statements as listed in the table of contents.
In our opinion, the accompanying financial
... Show Full Article
OLYMPIA, Washington, Aug. 16 -- The office of the Washington State Auditor issued the following performance audit report entitled "Impact Public Schools."
Here are excerpts:
* * *
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Impact Public Schools as of and for the year ended August 31, 2025, and the related notes to the financial statements, which collectively comprise the basic financial statements as listed in the table of contents.
In our opinion, the accompanying financialstatements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of Impact Public Schools as of August 31, 2025, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States (Government Auditing Standards).
Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of Impact Public Schools, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
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The report is posted at: https://portal.sao.wa.gov/ReportSearch/Home/ViewReportFile?arn=1040309&isFinding=false&sp=false
Washington State Auditor: Great Northern School District No 312
OLYMPIA, Washington, Aug. 16 -- The office of the Washington State Auditor issued the following performance audit report entitled "Great Northern School District No 312."
Here are excerpts:
* * *
AUDIT SUMMARY
Results in brief
Based on the procedures performed, nothing came to our attention in the areas we reviewed that caused us to believe the District was not in substantial compliance with applicable state laws, regulations, and its own policies, or had not provided adequate controls over the safeguarding of public resources. Had we performed additional procedures, other matters might have
... Show Full Article
OLYMPIA, Washington, Aug. 16 -- The office of the Washington State Auditor issued the following performance audit report entitled "Great Northern School District No 312."
Here are excerpts:
* * *
AUDIT SUMMARY
Results in brief
Based on the procedures performed, nothing came to our attention in the areas we reviewed that caused us to believe the District was not in substantial compliance with applicable state laws, regulations, and its own policies, or had not provided adequate controls over the safeguarding of public resources. Had we performed additional procedures, other matters might havecome to our attention that would have been reported.
About the assessment audit
This report contains the results of our independent audit of Great Northern School District No. 312 from September 1, 2024 through August 31, 2025.
Management is responsible for ensuring compliance and adequate safeguarding of public resources from fraud, loss or abuse. This includes the design, implementation and maintenance of internal controls relevant to these objectives. State law (WAC 392-117-035) also requires school districts to prepare and submit certified annual reports to the Office of the Superintendent of Public Instruction (OSPI) detailing the District's revenues and other financing sources, expenditures and other financing uses, assets, liabilities, financial condition, and fund balances.
This assessment audit was conducted under the authority of RCW 43.09.260, which requires the Office of the Washington State Auditor to examine the financial affairs of all local governments at least once every three years. Assessment audits are risk-based, limited-scope reviews of small local governments, generally defined as school districts with 250 or fewer FTE students. To help minimize audit costs, our work for this engagement was conducted off-site primarily using financial and other information provided by the District.
This assessment audit was limited to the following:
* Reviewing meeting minutes for compliance with the Open Public Meetings Act
* Inquiring as to internal controls over assets, revenues, and disbursements
* Verifying that annual reports submitted to our Office were complete and filed timely in compliance with state law
* Reviewing the District's annual revenues and expenditures for unusual transactions or trends
* Corroborating financial information reported by the District by comparing reported revenues, expenditures, and cash and investment balances to third-party sources
* Reviewing expenditures for indications of unusual activities, excessive Board of Directors compensation, conflicts of interest, or procurement requirements
* Evaluating the District's financial information for indications of financial distress
* Using validation queries to verify the completeness and accuracy of WSIPC data
* * *
The report is posted at: https://portal.sao.wa.gov/ReportSearch/Home/ViewReportFile?arn=1040277&isFinding=false&sp=false
Washington State Auditor: City of Poulsbo
OLYMPIA, Washington, Aug. 16 -- The office of the Washington State Auditor issued the following performance audit report entitled "City of Poulsbo."
Here are excerpts:
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AUDIT RESULTS
Results in brief
This report describes the overall results and conclusions for the areas we examined. In those selected areas, City operations complied, in all material respects, with applicable state laws, regulations, and its own policies, and provided adequate controls over the safeguarding of public resources.
In keeping with general auditing practices, we do not examine every transaction, activity,
... Show Full Article
OLYMPIA, Washington, Aug. 16 -- The office of the Washington State Auditor issued the following performance audit report entitled "City of Poulsbo."
Here are excerpts:
* * *
AUDIT RESULTS
Results in brief
This report describes the overall results and conclusions for the areas we examined. In those selected areas, City operations complied, in all material respects, with applicable state laws, regulations, and its own policies, and provided adequate controls over the safeguarding of public resources.
In keeping with general auditing practices, we do not examine every transaction, activity,policy, internal control, or area. As a result, no information is provided on the areas that were not examined.
About the audit
This report contains the results of our independent accountability audit of the City of Poulsbo from January 1, 2025 through December 31, 2025.
Management is responsible for ensuring compliance and adequate safeguarding of public resources from fraud, loss or abuse. This includes the design, implementation and maintenance of internal controls relevant to these objectives.
This audit was conducted under the authority of RCW 43.09.260, which requires the Office of the Washington State Auditor to examine the financial affairs of all local governments. Our audit involved obtaining evidence about the City's use of public resources, compliance with state laws and regulations and its own policies and procedures, and internal controls over such matters. The procedures performed were based on our assessment of risks in the areas we examined.
Based on our risk assessment for the year ended December 31, 2025, the areas examined were those representing the highest risk of fraud, loss, abuse, or noncompliance. We examined the following areas during this audit period:
* Procurement - professional services and change orders
* Accounts receivable - collection of B&O taxes
* Open public meetings - compliance with minutes, meetings and executive session requirements
* Financial condition - reviewing for indications of financial distress
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The report is posted at: https://portal.sao.wa.gov/ReportSearch/Home/ViewReportFile?arn=1040303&isFinding=false&sp=false
Calif. State Auditor: The California Institution for Men
SACRAMENTO, California, Aug. 16 (TNSrep) -- The California State Auditor issued the following report entitled "The California Institution for Men."
Here are excerpts:
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Dear Governor and Legislative Leaders:
As directed by the Joint Legislative Audit Committee, my office conducted an audit of the California Department of Corrections and Rehabilitation (CDCR) and its California Institution for Men (CIM). Our audit focused on CDCR's management of CIM's infrastructure, we determined that the CIM infrastructure is badly deteriorated, and its poor condition reduces incarcerated individuals'
... Show Full Article
SACRAMENTO, California, Aug. 16 (TNSrep) -- The California State Auditor issued the following report entitled "The California Institution for Men."
Here are excerpts:
* * *
Dear Governor and Legislative Leaders:
As directed by the Joint Legislative Audit Committee, my office conducted an audit of the California Department of Corrections and Rehabilitation (CDCR) and its California Institution for Men (CIM). Our audit focused on CDCR's management of CIM's infrastructure, we determined that the CIM infrastructure is badly deteriorated, and its poor condition reduces incarcerated individuals'access to safe housing and education and rehabilitative programs.
Located in the city of Chino and opened in 1941, CIM is one of the State's oldest correctional institutions. However, CIM's poor infrastructure conditions undermine CDCR's ability to consistently meet legal requirements related to humane, safe, and medically adequate conditions for incarcerated individuals. The most recent facility condition assessments performed at CIM in 2008 and 2019 consistently found CIM's infrastructure to be in poor condition, and the 2019 assessment identified $1.2 billion in needed repairs. Nonetheless, CDCR and CIM implemented only a fraction of the assessment's recommendations. CIM also has a significant maintenance backlog, which CDCR and CIM do not effectively oversee, resulting in incomplete information about needed maintenance and repair work. In many instances, we found that CIM's infrastructure issues impede incarcerated individuals' access to functional sanitation facilities, safe and dry living areas, and education and rehabilitative programs.
CDCR provided CIM with almost $240 million for infrastructure work from fiscal years 2020-21 through 2024-25. Although that amount was between 200 percent and 680 percent of the amounts CDCR provided to other institutions we reviewed, it was still not sufficient for CIM to meet safety and habitability standards. Moreover, CDCR lacks policies and procedures for prioritizing repair projects for funding. As a result, staff could not explain why it made some repairs and not others. The amount necessary for CDCR to meet legal, regulatory, and environmental requirements reduces the amount of funding available to perform necessary maintenance and repairs.
In May 2026, CDCR published an Infrastructure Master Plan that proposes renovating or rebuilding CIM and four other institutions, and it estimates that repairs and replacements at CIM could cost as much as $2.6 billion. CDCR must work with the Legislature and stakeholders to determine appropriate next steps and obtain funding, if warranted, to repair, renovate or rebuild CIM.
Respectfully submitted,
GRANT PARKS
California State Auditor
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The report is posted at: https://www.auditor.ca.gov/wp-content/uploads/2026/08/2025-110-Report.pdf
