HomeMy WebLinkAbout10/21/2014 10 State Auditor's Report - City's 2013 Financial Statements and Federal Single AuditBUSINESS OF THE CITY COUNCIL
YAKIMA, WASHINGTON
AGENDA STATEMENT
Item No. 10.
For Meeting of: October 21, 2014
IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII
ITEM TITLE: State Auditor's Reports — City's 2013 Financial Statements
and Federal Single Audit
SUBMITTED BY: Cindy Epperson, Director of Finance & Budget
SUMMARY EXPLANATION:
Attached for Council's information is the Washington State Auditor's Office (SAO) report
regarding their examination of the City of Yakima for the period January 1 through December
31, 2013. The Auditor's examination (audit) included three areas of review, as noted below:
1. Financial Reporting, with respect to:
(a) Evaluation of internal controls
(b) Compliance with laws and regulations
2. Federal Regulations, with respect to:
(a) Compliance with laws and regulations
(b) Evaluation of internal controls
3. Financial Statements (and related disclosures and internal controls)
As stated in the enclosed auditor's reports, the Auditor gave the City's Financial Statements an
Unmodified Opinion (i.e.: a clean opinion with no qualifications — the highest possible rating).
The City has received an Unmodified Opinion (previously known as Unqualified) from the State
Auditor on our financial statements every year for more than two decades. The final audit by
the SAO for the fiscal year ending December 31, 2013 is currently in progress; this is an
"Accountability" audit. When complete, the auditor's fiscal year 2013 work will be concluded.
Due to the size and complexity of documents included in the audit report, only the auditor's
written reports and comments have been included in the Council packet; however the entire
report — including the financial statements themselves and the related footnotes, Management
Discussion and Analysis and supplemental information - may be found on the State Auditor's
website - http://portalesaoewaegov/ReportSearc eVCmcxnnQfcs - then enter "City of
Yakima" in the Search Text box in the left center of the screen.
(Additionally, the Comprehensive Annual Financial Report (CAFR) is posted on the City's
website. To access the CAFR on-line, go to w.yakimawa.gov'; then go to "City
Departments" at the bottom of the page and click on "Finance'; click the blue button labeled
"Financial Reports", and then "2013 Comprehensive Annual Financial Report". )
Resolution: Ordinance:
Other (Specify): Report - 2013 State Auditor
Contract: Contract Term:
Start Date: End Date:
Item Budgeted: Amount:
Funding Source/Fiscal
Impact:
Strategic Priority:
Insurance Required? No
Mail to:
Phone:
APPROVED FOR
SUBMITTAL:
RECOMMENDATION:
Accept Report
ATTACHMENTS:
Description
Public Trust and Accountability
City Manager
Upload Date
2013 Audit Results Summary 10/13/2014
2013 Financial and Federal Audit Report 10/13/2014
Type
Cover Memo
Cover Memo
Audit Results Summary:
1) Financial Reporting (pg. 6 & 7):
(a) Internal Controls: The auditors reviewed the City's internal controls over financial reporting to
the extent the Auditor's considered necessary for the purpose of designing their auditing
procedures for the purpose of expressing their opinion on the financial statements.
The audit states: "... we did not identify any deficiencies in internal controls that we consider to be
material weakness... ".
(b) Compliance: As part of their review to obtain reasonable assurance that the City's financial
statements are free of material misstatements, the State Auditors test for compliance with
certain provisions of laws and regulations, contracts and grant agreements. The auditor
needs to obtain reasonable assurance that compliance with laws, regulations, contracts and
grants has occurred, but they do not express an opinion on overall compliance.
The audit states: "...the results of our tests disclosed no instances of non-compliance or other
matters that are required to be reported under Government Auditing Standards... ".
2) Major (Federal) Program Regulations (pg. 8-10):
Compliance: The auditors are required to perform audits to obtain reasonable assurance about
whether any non-compliance with laws, regulations, etc. could have a direct and material effect on
a major federal program.
The audit states: (pg. 9) "...In our opinion, the City complied, in all material respects, with the
compliance requirements ... that could have a direct and material effect on each of its major
federal programs for the year ended December 31, 2013."
Internal Controls over Compliance: The auditors perform procedures to test internal controls
over compliance requirements that could have a direct and material effect on major federal
programs for the purpose of expressing an opinion on compliance (as noted above) and to
test and report on internal control over compliance in accordance with OMB Circular A-133.
The auditors reported "We did not identify any deficiencies in internal control over compliance
that we consider to be material weaknesses."
3) Financial Statements (pg. 12): the State Auditors audited - and expressed an opinion on - the
City's Financial Statements for the period January 1 through December 31, 2013. The auditor's
opinion is not modified with respect to this matter - the highest rating possible.
The auditors stated "...In our opinion, the financial statements... present fairly, in all material
respects, the respective financial position of the governmental activities, the business -type
activities, each major fund and the aggregate remaining fund information of the City of Yakima, as
of December 31, 2013, and the respective changes in financial position and, where applicable,
cash flows thereof, and the respective budgetary comparisons for the General and Community
Development funds, for the year then ended in accordance with accounting principles generally
accepted in the United States of America."
0 I til:..:.
ct,
Washington State Auditor's Office
Troy Kelley
Integrity • Respect .. Independence
Financial Statements an Federal Single A s dit
Reps; art
City of Yakima
Yakima County
For the period January 1, 2013 through December 31, 2013
Published September 25, 2014
Report No. 1012690
Washington State Auditor
Troy Kelley
September 25, 2014
Mayor and City Council
City of Yakima
Yakima, Washington
Report on Financial Statements and Federal Single Audit
Please find attached our report on the City of Yakima's financial statements and compliance with
federal laws and regulations.
We are issuing this report in order to provide information on the City's financial condition.
Sincerely,
TROY KELLEY
STATE AUDITOR
Insurance Building, P.O. Box 40021 0 Olympia, Washington 98504-0021 0 (360) 902-0370 0 TDD Relay (800) 833-6388
Table of Contents
City of Yakima
Yakima County
January 1, 2013 through December 31, 2013
Federal Summary 4
Independent Auditor's Report On 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 6
Independent Auditor's Report On Compliance For Each Major Federal Program And On
Internal Control Over Compliance In Accordance With OMB Circular A-133 8
Independent Auditor's Report On Financial Statements 11
Financial Section 14
About The State Auditor's Office 105
Washington State Auditor's Office Page 3
Federal Summary
City of Yakima
Yakima County
January 1, 2013 through December 31, 2013
The results of our audit of the City of Yakima are summarized below in accordance with U.S.
Office of Management and Budget Circular A-133.
FINANCIAL STATEMENTS
An unmodified opinion was issued on the financial statements of the governmental activities, the
business -type activities, each major fund and the aggregate remaining fund information.
Internal Control Over. Financial Reporting:
• Significant Deficiencies: We reported no deficiencies in the design or operation of
internal control over financial reporting that we consider to be significant deficiencies.
• Material Weaknesses: We identified no deficiencies that we. consider to be material
weaknesses.
We noted no instances of noncompliance that were material to the financial statements of the
City.
FEDERAL AWARDS
Internal Control Over Major Programs:
• Significant Deficiencies: We reported no deficiencies in the design or operation of
internal control over major federal programs that we consider to be significant
deficiencies.
• Material Weaknesses: We identified no deficiencies that we consider to be material
weaknesses.
We issued an unmodified opinion on the City's compliance with requirements applicable to each
of its major federal programs.
We reported no findings that are required to be disclosed under section 510(a) of OMB Circular
A-133.
Washington State Auditor's Office Page 4
Identification of Major Programs:
The following were major programs during the period under audit:
CFDA No.
16.710
16.710
20.507
20.205
Program Title
ARRA- Public Safety Partnership and Community Policing Grants
(Recovery Act)
Public Safety Partnership and Community Policing Grants
Federal Transit Cluster - Federal Transit - Formula Grants
Highway Planning and Construction Cluster - Highway Planning and
Construction
The dollar threshold used to distinguish between Type A and Type B programs, as prescribed by
OMB Circular A-133, was $338,167
The City qualified as a low-risk auditee under OMB Circular A-133.
Washington State Auditor's Office Page 5
Independent Auditor's Report on 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
City of Yakima
Yakima County
January 1, 2013 through December 31, 2013
Mayor and City Council
City of Yakima
Yakima, Washington
We have audited, in accordance with auditing standards generally accepted in the United States
of America and the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States, the financial statements of the
governmental activities, the business -type activities, each major fund and the aggregate
remaining fund information of the City of Yakima, Yakima County, Washington, as of and for
the year ended December 31, 2013, and the related notes to the financial statements, which
collectively comprise the City's basic financial statements, and have issued our report thereon
dated September 16, 2014. As discussed in Note 1 to the financial statements, during the year
ended December 31, 2013, the City implemented Governmental Accounting Standards Board
Statement No. 65, Items Previously Reported as Assets and Liabilities.
INTERNAL CONTROL OVER FINANCIAL REPORTING
In planning and performing our audit of the financial statements, we considered the City's
internal control over financial reporting (internal control) to determine the audit procedures that
are appropriate in the circumstances for the purpose of expressing our opinions on the financial
statements, but not for the purpose of expressing an opinion on the effectiveness of the City's
internal control. Accordingly, we do not express an opinion on the effectiveness of the City's
internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to
prevent, or detect and correct, misstatements on a timely basis. A material weakness is a
deficiency, or a combination of deficiencies, in internal control such that there is a reasonable
possibility that a material misstatement of the City's financial statements will not be prevented,
or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a
combination of deficiencies, in internal control that is less severe than a material weakness, yet
important enough to merit attention by those charged with governance.
Washington State Auditor's Office Page 6
Our consideration of internal control was for the limited purpose described in the first paragraph
of this section and was not designed to identify all deficiencies in internal control that might be
material weaknesses or significant deficiencies. Given these limitations, during our audit we did
not identify any deficiencies in internal control that we consider to be material weaknesses.
However, material weaknesses may exist that have not been identified.
In addition, we noted certain matters that we have reported to the management of the City in a
separate letter dated September 16, 2014.
COMPLIANCE AND .OTHER MATTERS
As part of obtaining reasonable assurance about whether the City's financial statements are free
from material misstatement, we performed tests of the City's compliance with certain provisions
of laws, regulations, contracts and grant agreements, noncompliance with which could have a
direct and material effect on the determination of financial statement amounts. However,
providing an opinion on compliance with those provisions was not an objective of our audit, and
accordingly, we do not express such an opinion.
The results of our tests disclosed no instances of noncompliance or other matters that are
required to be reported under Government Auditing Standards.
PURPOSE OF THIS REPORT
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of
the City's internal control or on compliance. This report is an integral part of an audit performed
in accordance with Government Auditing Standards in considering the City's internal control and
compliance. Accordingly, this communication is not suitable for any other, purpose. However,
this report is a matter of public record and its distribution is not limited. It also serves to
disseminate information to the public as a reporting tool to help citizens assess government
operations.
7:„rr x !moi
TROY KELLEY
STATE AUDITOR
September 16, 2014
Washington State Auditor's Office Page 7
Independent Auditor's Report on Compliance for Each
Major Federal Program and on Internal Control over
Compliance in Accordance with OMB Circular A-133
City of Yakima
Yakima County
January 1, 2013 through December 31, 2013
Mayor and City Council
City of Yakima
Yakima, Washington
REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM
We have audited the compliance of the City of Yakima, Yakima County, Washington, with the
types of compliance requirements described in the U.S. Office of Management and Budget
(OMB) Circular A-133 Compliance Supplement that could have a direct and material effect on
each of its major federal programs for the year ended December 31, 2013. The City's major
federal programs are identified in the accompanying Federal Summary.
Management's Responsibility
Management is responsible for compliance with the requirements of laws, regulations, contracts
and grants applicable to its federal programs.
Auditor's Responsibility
Our responsibility is to express an opinion on compliance for each of the City's major federal
programs based on our audit of the types of compliance requirements referred to above. We
conducted our audit of compliance 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; and
OMB Circular A-133, Audits of States, Local Governments, and Non -Profit Organizations.
Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain
reasonable assurance about whether noncompliance with the types of compliance requirements
referred to above that could have a direct and material effect on a major federal program
occurred. An audit includes examining, on a test basis, evidence about the City's compliance
with those requirements and performing such other procedures as we considered necessary in the
circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each
major federal program. Our audit does not provide a legal determination on the City's
compliance.
Washington State Auditor's Office Page 8
Opinion on Each Major Federal Program
In our opinion, the City complied, in all material respects, with the types of compliance
requirements referred to above that could have a direct and material effect on each of its major
federal programs for the year ended December 31, 2013.
REPORT ONINTERNAL CONTROL OVER COMPLIANCE
Management of the City is responsible for establishing and maintaining effective internal control
over compliance with the types of compliance requirements referred to above. In planning and
performing our audit of compliance, we considered the City's internal control over compliance
with the types of requirements that could have a direct and material effect on each major federal
program in order to determine the auditing procedures that are appropriate in the circumstances
for the purpose of expressing an opinion on compliance for each major federal program and to
test and report on internal control over compliance in accordance with OMB Circular A-133, but
not for the purpose of expressing an opinion on the effectiveness of internal control over
compliance. Accordingly, we do not express an opinion on the effectiveness of the City's
internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control
over compliance does not allow management or employees, in the normal course of performing
their assigned functions, to prevent, or detect and correct, noncompliance with a type of
compliance requirement of a federal program on a timely basis. A material weakness in internal
control over compliance is a deficiency, or combination of deficiencies, in internal control over
compliance, such that there is a reasonable possibility that material noncompliance with a type of
compliance requirement of a federal program will not be prevented, or detected and corrected, on
a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a
combination of deficiencies, in internal control over compliance with a type of compliance
requirement of a federal program that is less severe than a material weakness in internal control
over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in
the first paragraph of this section and was not designed to identify all deficiencies in internal
control that might be material weaknesses or significant deficiencies. We did not identify any
deficiencies in internal control over compliance that we consider to be material weaknesses.
However, material weaknesses may exist that have not been identified.
PURPOSE OF THIS REPORT
The purpose of this report on internal control over compliance. is solely to describe the scope of
our testing of internal control over compliance and the results of that testing based on the
requirements of OMB Circular A-133. Accordingly, this report is not suitable for any other
purpose. However, this report is a matter of public record and its distribution is not limited. It
Washington State Auditor's Office Page 9
also serves to disseminate information to the public as a reporting tool to help citizens assess
government operations.
TROY KELLEY
STATE AUDITOR
September 16, 2014
Washington State Auditor's Office Page 10
Independent Auditor's Report on Financial Statements
City of Yakima
Yakima County
January 1, 2013 through December 31, 2013
Mayor and City Council
City of Yakima
Yakima, Washington
REPORT ON THE FINANCIAL STATEMENTS
We have audited the accompanying financial statements of the governmental activities, the
business -type activities, each major fund and the aggregate remaining fund information of the
City of Yakima, Yakima County, Washington, as of and for the year ended December 31, 2013,
and the related notes to the financial statements, which collectively comprise the City's basic
financial statements as listed on page 14.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements
in accordance with accounting principles generally accepted in the United States of America; this
includes 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.
Auditor's Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We
conducted our audit in accordance with auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States. Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the financial statements. The procedures selected depend on the auditor's
judgment, including the assessment of the risks of material misstatement of the financial
statements, whether due to fraud or error. In making those risk assessments, the auditor
considers internal control relevant to the City's preparation and fair presentation of the financial
statements in order to design audit procedures that are appropriate in the circumstances, but not
for the purpose of expressing an opinion on the effectiveness of the City's internal control.
Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness
of accounting policies used and the reasonableness of significant accounting estimates made by
management, as well as evaluating the overall presentation of the financial statements.
Washington State Auditor's Office Page 11
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our audit opinions.
Opinion
In our opinion, the financial statements referred to above present fairly, in all material respects,
the respective financial position of the governmental activities, the business -type activities, each
major fund and the aggregate remaining fund information of the. City of Yakima, as of
December 31, 2013, and the respective changes in financial position and, where applicable, cash
flows thereof, and the respective budgetary comparison for the General and Community
Development funds, for the year then ended in accordance with accounting principles generally
accepted in the United States of America.
Matters of Emphasis
As discussed in Note 1 to the financial statements, in 2013, the City adopted new accounting
guidance, Governmental Accounting Standards Board Statement No. 65, Items Previously
Reported as Assets and Liabilities. Our opinion is not modified with respect to this matter.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
management's discussion and analysis on pages 15 through 29, information on postemployment
benefits other than pensions and pension trust fund information on pages 99 through 101 be
presented to supplement the basic financial statements. Such information, although not a part of
the basic financial statements, is required by the Governmental Accounting Standards Board who
considers it to be an essential part of financial reporting for placing the basic financial statements
in an appropriate operational, economic or historical context. We have applied certain limited
procedures to the required supplementary information in accordance with auditing standards
generally accepted in the United States of America, which consisted of inquiries of management
about the methods of preparing the information and comparing the information for consistency
with management's responses to our inquiries, the basic financial statements, and other
knowledge we obtained during our audit of the basic financial statements. We do not express an
opinion or provide any assurance on the information because the limited procedures do not
provide us with sufficient evidence to express an opinion or provide any assurance.
Supplementary and Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the City's basic financial .statements. The accompanying Schedule of
Expenditures of Federal Awards is presented for purposes of additional analysis as required by
U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments,
and Non -Profit Organizations. This schedule is not a required part of the basic financial
statements. Such information is the responsibility of management and was derived from and
relates directly to the underlying accounting and other records used to prepare the basic financial
statements. The information. has been subjected to the auditing procedures applied in the audit of
the basic financial statements and certain additional procedures, including comparing and
reconciling such information directly to the underlying accounting and other records used to
Washington State Auditor's Office Page 12
prepare the basic financial statements or to the basic financial statements themselves, and other
additional procedures in accordance with auditing standards generally accepted in the United
States of America. In our opinion, the information is fairly stated, in all material respects, in
relation to the basic financial statements taken as a whole.
OTHER REPORTING REQUIRED BY GOVERNMENT ' AUDITING
STANDARDS
In accordance with Government Auditing Standards, we have also issued our report dated
September 16, 2014 on our consideration of the City's internal control over financial reporting
and on our tests of its compliance with certain provisions of laws, regulations, contracts and
grant agreements and other matters. The purpose of that report is to describe the scope of our
testing of internal control over financial reporting and compliance and the results of that testing,
and not to provide an opinion on internal control over financial reporting or on compliance. That
report is an integral part of an audit performed in accordance with Government Auditing
Standards in considering the City's internal control over financial reporting and compliance.
TROY KELLEY
STATE AUDITOR
September 16, 2014
K41_17.
Washington State Auditor's Office Page 13
Financial Section
City of Yakima
Yakima County
January 1, 2013 through December 31, 2013
REQUIRED SUPPLEMENTARY INFORMATION
Management's Discussion and Analysis — 2013
BASIC FINANCIAL STATEMENTS
Statement of Net Position — 2013.
Statement of Activities — 2013
Balance Sheet — Governmental Funds — 2013
Statement of Revenues, Expenditures and Changes in Fund Balances — Governmental
Funds — 2013
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund
Balances of Governmental Funds to the Statement of Activities — 2013
Statement of Revenues, Expenditures and Changes in Fund Balances — Budget and
Actual — General Fund — 2013
Statement of Revenues, Expenditures and Changes in Fund Balances — Budget and
Actual — Community Development Fund — 2013
Statement of Net Position — Proprietary Funds — 2013
Statement of Revenues, Expenses and Changes in Fund Net Position — Proprietary
Funds — 2013
Statement of Cash Flows — Proprietary Funds — 2013
Statement of Net Position — Fiduciary Funds — 2013
Statement of Changes in Net Position — Fiduciary Funds — 2013
Notes to Financial Statements — 2013
REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Employer Contributions = Other Postemployment Benefits (OPEB) and
Pensions — 2013
Schedule of Funding Progress — Other Postemployment Benefits (OPEB) and Pensions —
2013
SUPPLEMENTARY AND OTHER INFORMATION
Schedule of Expenditures of Federal Awards — 2013
Notes to the Schedule of Expenditures of Federal Awards — 2013
Washington State Auditor's Office Page 14