States, Cities and Counties
Here's a look at documents covering state government, cities and counties
Featured Stories
Washington State Auditor: Easton School District No 28
OLYMPIA, Washington, June 15 -- The office of the Washington State Auditor issued the following performance audit report entitled "Easton School District No 28."
Here are excerpts:
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Board of Directors
Easton School District No. 28
Easton, Washington
Report on Assessment Audit
Thank you for the opportunity to work with you to promote accountability, integrity and openness in government. The Office of the Washington State Auditor takes seriously our role of providing state and local governments with assurance and accountability as the independent auditor of public accounts. In this way,
... Show Full Article
OLYMPIA, Washington, June 15 -- The office of the Washington State Auditor issued the following performance audit report entitled "Easton School District No 28."
Here are excerpts:
* * *
Board of Directors
Easton School District No. 28
Easton, Washington
Report on Assessment Audit
Thank you for the opportunity to work with you to promote accountability, integrity and openness in government. The Office of the Washington State Auditor takes seriously our role of providing state and local governments with assurance and accountability as the independent auditor of public accounts. In this way,we strive to help government work better, cost less, deliver higher value and earn greater public trust.
The attached report describes the procedures performed and conclusions for the areas we reviewed.
We appreciate the opportunity to work with your staff, and value your cooperation during the assessment audit.
Sincerely,
Pat McCarthy, State Auditor
Olympia, WA
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 to our attention that would have been reported.
About the assessment audit
This report contains the results of our independent audit of Easton School District No. 28 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 Skyward data
* Reviewing payroll transactions for unusual or excessive payments
* Student enrollment reporting - special education
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The report is posted at: https://portal.sao.wa.gov/ReportSearch/Home/ViewReportFile?arn=1039912&isFinding=false&sp=false
Washington State Auditor: Department of Children, Youth, and Families
OLYMPIA, Washington, June 15 -- The office of the Washington State Auditor issued the following performance audit report entitled "Department of Children, Youth, and Families."
Here are excerpts:
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Tana Senn, Secretary
Department of Children, Youth, and Families
Report on Whistleblower Investigation
Attached is the official report on Whistleblower Case No. 26-003 at the Department of Children, Youth, and Families.
The State Auditor's Office received an assertion of improper governmental activity at the Department. This assertion was submitted to us under the provisions of Chapter 42.40
... Show Full Article
OLYMPIA, Washington, June 15 -- The office of the Washington State Auditor issued the following performance audit report entitled "Department of Children, Youth, and Families."
Here are excerpts:
* * *
Tana Senn, Secretary
Department of Children, Youth, and Families
Report on Whistleblower Investigation
Attached is the official report on Whistleblower Case No. 26-003 at the Department of Children, Youth, and Families.
The State Auditor's Office received an assertion of improper governmental activity at the Department. This assertion was submitted to us under the provisions of Chapter 42.40of the Revised Code of Washington, the Whistleblower Act. We have investigated the assertion independently and objectively through interviews and by reviewing relevant documents. This report contains the results of our investigation.
If you are a member of the media and have questions about this report, please contact Assistant Director of Communications Adam Wilson at (564) 999-0799. Otherwise, please contact Assistant Director for State Audit and Special Investigations Jim Brownell at (564) 999-0782.
Sincerely,
Pat McCarthy, State Auditor
Olympia, WA
WHISTLEBLOWER INVESTIGATION REPORT
Assertion(s) and Results
Our Office received a whistleblower complaint asserting that a Department employee was not working her scheduled shift and failed to submit proper leave. The complaint further asserted she was working from her state cell phone and had not logged into Microsoft Teams or her state-issued computer for several months.
We found no reasonable cause to believe an improper governmental action occurred.
Background
The Department is a cabinet-level agency focused on the well-being of children and oversees child welfare programs, early learning and juvenile rehabilitation services. These services include, but are not limited to, Child Protective Services' investigations and Family Assessment Response, licensed foster care, adoption support, the Early Childhood Education and Assistance Program for preschoolers, Working Connections Child Care, Home Visiting, juvenile rehabilitation institutions, community facilities and parole services. The Department's operating budget is over $4 billion biennially from state and federal funds.
The Subject worked as a Quality Assurance/Continuous Quality Improvement and Research Administrator. She separated from the Department in November 2025.
About the Investigation
We received a whistleblower complaint asserting that the Subject was using state resources for private gain by not submitting leave for time she did not work.
To determine whether the Subject was using state resources for private gain, we obtained the following documentation for the period of September 2024 to September 2025:
* Position description
* Telework agreement
* Time and leave usage reports
* Incoming/outgoing emails
* Direct supervisor's contact information
* Incoming/outgoing calls and text messages from her state-issued cell phone - Microsoft Teams messages
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The report is posted at: https://portal.sao.wa.gov/ReportSearch/Home/ViewReportFile?arn=1039890&isFinding=false&sp=false
Washington State Auditor: Columbia School District No. 206
OLYMPIA, Washington, June 15 -- The office of the Washington State Auditor issued the following performance audit report entitled "Columbia School District No. 206."
Here are excerpts:
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Board of Directors
Columbia School District No. 206
Hunters, Washington
Report on Assessment Audit
Thank you for the opportunity to work with you to promote accountability, integrity and openness in government. The Office of the Washington State Auditor takes seriously our role of providing state and local governments with assurance and accountability as the independent auditor of public accounts. In
... Show Full Article
OLYMPIA, Washington, June 15 -- The office of the Washington State Auditor issued the following performance audit report entitled "Columbia School District No. 206."
Here are excerpts:
* * *
Board of Directors
Columbia School District No. 206
Hunters, Washington
Report on Assessment Audit
Thank you for the opportunity to work with you to promote accountability, integrity and openness in government. The Office of the Washington State Auditor takes seriously our role of providing state and local governments with assurance and accountability as the independent auditor of public accounts. Inthis way, we strive to help government work better, cost less, deliver higher value and earn greater public trust.
The attached report describes the procedures performed and conclusions for the areas we reviewed.
We appreciate the opportunity to work with your staff, and value your cooperation during the assessment audit.
Sincerely,
Pat McCarthy, State Auditor
Olympia, WA
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 to our attention that would have been reported.
About the assessment audit
This report contains the results of our independent audit of Columbia School District No. 206 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
* Reviewing payroll transactions for unusual or excessive payments
* * *
The report is posted at: https://portal.sao.wa.gov/ReportSearch/Home/ViewReportFile?arn=1039914&isFinding=false&sp=false
Washington State Auditor: Bickleton School District No 203
OLYMPIA, Washington, June 15 -- The office of the Washington State Auditor issued the following performance audit report entitled "Bickleton School District No 203."
Here are excerpts:
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Board of Directors
Bickleton School District No. 203
Bickleton, Washington
Report on Assessment Audit
Thank you for the opportunity to work with you to promote accountability, integrity and openness in government. The Office of the Washington State Auditor takes seriously our role of providing state and local governments with assurance and accountability as the independent auditor of public accounts.
... Show Full Article
OLYMPIA, Washington, June 15 -- The office of the Washington State Auditor issued the following performance audit report entitled "Bickleton School District No 203."
Here are excerpts:
* * *
Board of Directors
Bickleton School District No. 203
Bickleton, Washington
Report on Assessment Audit
Thank you for the opportunity to work with you to promote accountability, integrity and openness in government. The Office of the Washington State Auditor takes seriously our role of providing state and local governments with assurance and accountability as the independent auditor of public accounts.In this way, we strive to help government work better, cost less, deliver higher value and earn greater public trust.
The attached report describes the procedures performed and conclusions for the areas we reviewed.
We appreciate the opportunity to work with your staff, and value your cooperation during the assessment audit.
Sincerely,
Pat McCarthy, State Auditor
Olympia, WA
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 to our attention that would have been reported.
About the assessment audit
This report contains the results of our independent audit of Bickleton School District No. 203 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
* Reviewing payroll transactions for unusual or excessive payments
* * *
The report is posted at: https://portal.sao.wa.gov/ReportSearch/Home/ViewReportFile?arn=1039913&isFinding=false&sp=false
Washington State Auditor: Bethel School District No. 403
OLYMPIA, Washington, June 15 -- The office of the Washington State Auditor issued the following performance audit report entitled "Bethel School District No. 403."
Here are excerpts:
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Superintendent and Board of Directors
Bethel School District No. 403
Spanaway, Washington
Report on Accountability
Thank you for the opportunity to work with you to promote accountability, integrity and openness in government. The Office of the Washington State Auditor takes seriously our role of providing state and local governments with assurance and accountability as the independent auditor of public
... Show Full Article
OLYMPIA, Washington, June 15 -- The office of the Washington State Auditor issued the following performance audit report entitled "Bethel School District No. 403."
Here are excerpts:
* * *
Superintendent and Board of Directors
Bethel School District No. 403
Spanaway, Washington
Report on Accountability
Thank you for the opportunity to work with you to promote accountability, integrity and openness in government. The Office of the Washington State Auditor takes seriously our role of providing state and local governments with assurance and accountability as the independent auditor of publicaccounts. In this way, we strive to help government work better, cost less, deliver higher value and earn greater public trust.
Independent audits provide essential accountability and transparency for District operations. This information is valuable to management, the governing body and public stakeholders when assessing the government's stewardship of public resources.
Attached is our independent audit report on the District's compliance with applicable requirements and safeguarding of public resources for the areas we examined. We appreciate the opportunity to work with your staff and value your cooperation during the audit.
Sincerely,
Pat McCarthy, State Auditor
Olympia, WA
AUDIT RESULTS
Results in brief
This report describes the overall results and conclusions for the areas we examined. In those selected areas, District 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 Bethel School District No. 403 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.
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 District'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.
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The report is posted at: https://portal.sao.wa.gov/ReportSearch/Home/ViewReportFile?arn=1039858&isFinding=false&sp=false
Hawaii State Audit: Department of the Attorney General - June 30, 2025 Financial Statements and Single Audit Report
HONOLULU, Hawaii, June 15 -- Hawaii State Auditor issued the following report entitled "Department of the Attorney General - June 30, 2025 Financial Statements and Single Audit Report."
Here are excerpts:
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The Auditor
State of Hawaii:
We have completed our audit of the financial statements of the Department of the Attorney General, State of Hawaii (the Department), as of and for the year ended June 30, 2025. We have also audited the Department's compliance with the requirements applicable to each of its major federal programs for the year ended June 30, 2025. We transmit herewith our
... Show Full Article
HONOLULU, Hawaii, June 15 -- Hawaii State Auditor issued the following report entitled "Department of the Attorney General - June 30, 2025 Financial Statements and Single Audit Report."
Here are excerpts:
* * *
The Auditor
State of Hawaii:
We have completed our audit of the financial statements of the Department of the Attorney General, State of Hawaii (the Department), as of and for the year ended June 30, 2025. We have also audited the Department's compliance with the requirements applicable to each of its major federal programs for the year ended June 30, 2025. We transmit herewith ourreports pertaining to our audit of the Department's financial statements and its major federal programs.
Audit Objectives
The objectives of the audit were as follows:
1. To provide opinions on the fair presentation of the Department's financial statements and the schedule of expenditures of federal awards in accordance with accounting principles generally accepted in the United States of America.
2. To consider the Department's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinions on the financial statements.
3. To perform tests of the Department's compliance with certain provisions of laws, regulations, contracts, and grant agreements, non-compliance with which could have a direct and material effect on the determination of financial statement amounts.
4. To consider the Department's internal control over compliance with requirements that could have a direct and material effect on each of its major federal programs in order to determine our auditing procedures for the purpose of expressing our opinion on compliance, and to test and report on internal control over compliance.
5. To provide an opinion on the Department's compliance with applicable laws, regulations, contracts, and grants that could have a direct and material effect on each of its major federal programs.
Scope of Audit
Our audit of the Department's financial statements, the schedule of expenditures of federal awards, and the Department's compliance with the requirements applicable to each of its major federal programs was performed in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States (Government Auditing Standards); and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Organization of Report This report has been organized into four parts as follows:
1. The Introduction Section describes briefly the objectives and scope of our audit and the organization and contents of this report.
2. The Financial Section includes management's discussion and analysis (unaudited), the Department's financial statements and related notes as of and for the year ended June 30, 2025, the schedule of expenditures of federal awards and related notes for the year ended June 30, 2025, and our independent auditors' report thereon.
3. The Internal Control Over Financial Reporting and Compliance Section contains our independent auditors' report on the Department's internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with Government Auditing Standards.
4. The Compliance and Internal Control Over Federal Awards Section contains our independent auditors' report on compliance for each of the Department's major federal programs and on internal control over compliance required by the Uniform Guidance, and a schedule of findings and questioned costs.
* * * * * * *
We would like to take this opportunity to express our appreciation for the courtesy and assistance extended to us by the personnel of the Department during the course of our engagement. Should you wish to discuss any of the matters contained herein, we will be pleased to meet with you at your convenience.
The Department of the Attorney General, State of Hawaii (the Department), was created in 1959 by the Hawaii State Government Reorganization Act of 1959 (Act 1, Second Special Session Laws of Hawaii 1959). The primary function of the Department is to provide legal and other services to the State of Hawaii (the State), including agencies, offices, and employees of the Executive, Legislative, and Judicial branches of the State's government.
As management of the Department, we offer readers of these financial statements this narrative overview and analysis of the financial activities of the Department for the year ended June 30, 2025. This discussion and analysis is designed to assist the reader in the analysis of the Department's financial statements based on currently known facts, decisions and conditions. We encourage readers to consider the information presented here in conjunction with the financial statements which follows this section.
Overview of the Financial Statements
The financial and compliance audit report consists of the following: Management's Discussion and Analysis, which discusses the Department's financial performance during the fiscal year; a financial section which presents the Department's financial statements, notes to financial statements, required supplementary information, and supplementary information; reports on internal control and compliance; and the schedule of findings and questioned costs.
Government-Wide Financial Statements
The government-wide financial statements report information about the Department as a whole using accounting methods similar to those used by private sector companies. The Statement of Net Position provides both short-term and long-term information about the Department's financial position, which reflects the Department's financial condition at the end of the fiscal year.
The Statement of Net Position presents the Department's assets and liabilities with the difference between the two reported as "net position." The Statement of Activities reflects the operations of the Department during the fiscal year and the resultant change in the net position. All of the current fiscal year's revenues and expenses are accounted for in the Statement of Activities on the accrual basis of accounting.
Fund Financial Statements
The fund financial statements provide detailed information about the Department's significant funds. A fund is a grouping of accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Funds are either reported as a major or non-major fund.
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The report is posted at: https://files.hawaii.gov/auditor/Reports/2025_Audit/AG2025.pdf
Calif. State Auditor: Victim Restitution
SACRAMENTO, California, June 15 (TNSrep) -- The California State Auditor issued the following report entitled "Victim Restitution."
Here are excerpts:
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Summary
Key Findings and Recommendations
The California Constitution guarantees the right of all victims of crime to restitution, or reimbursement, for economic losses resulting from those crimes.1
Restitution takes two forms: restitution orders and restitution fines. A restitution order is the amount that a court orders an individual convicted of a crime to pay to that crime's victim or victims as reimbursement for any economic losses
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SACRAMENTO, California, June 15 (TNSrep) -- The California State Auditor issued the following report entitled "Victim Restitution."
Here are excerpts:
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Summary
Key Findings and Recommendations
The California Constitution guarantees the right of all victims of crime to restitution, or reimbursement, for economic losses resulting from those crimes.1
Restitution takes two forms: restitution orders and restitution fines. A restitution order is the amount that a court orders an individual convicted of a crime to pay to that crime's victim or victims as reimbursement for any economic lossesthey suffered as a result of the crime, such as replacing damaged property or receiving medical care for injuries. A restitution fine is the amount that a court orders an individual convicted of a crime to pay to the State, and these funds are used by the California Victim Compensation Board (CalVCB) to pay victims' compensation claims.
Multiple state agencies have a role in ensuring that individuals convicted of crimes pay their restitution orders and fines. For example, the California Department of Corrections and Rehabilitation (CDCR) collects restitution orders and fines from individuals sentenced to state prison.
In contrast, superior courts, county revenue offices, and county probation departments (which we collectively refer to as local collection entities) decide which local entity collects restitution orders and fines from individuals sentenced to jail or probation. In addition, the Franchise Tax Board (FTB) collects restitution debt upon referral of another state or local collection entity, while CalVCB uses funds from restitution fines to support crime victims.
The Joint Legislative Audit Committee directed our office to provide a comprehensive operational and fiscal review of California's restitution system. In particular, it requested that we examine concerns related to equity, transparency, fiscal efficiency, and outcomes for both victims and individuals convicted of crimes. In alignment with the audit request, we focused our analysis primarily on six entities that collect restitution orders and fines: CDCR; the Office of Revenue and Recovery of the County of San Diego (San Diego Office of Revenue); the Superior Court of California, County of San Diego (San Diego Superior Court); Superior Court of California, County of Contra Costa (Contra Costa); the Superior Court of California, County of Kern (Kern Superior Court); and the Kern County Probation Department (Kern Probation). In addition, we examined FTB and CalVCB's roles in the restitution and compensation process. Our analysis found that underlying barriers and inefficiencies leave many victims without full repayment, while individuals with criminal convictions often carry lifelong restitution debt they cannot pay.
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The report is posted at: https://www.auditor.ca.gov/wp-content/uploads/2026/04/2025-117-Report.pdf
