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State Auditor's Report on Accountability for Public Resources

In response to cuts in the state audit revolving fund, in 2011 the State Auditor's Office (SAO) established a new framework for state accountability audits.  Using a statewide risk assessment and planning process, SAO shifted their focus to auditing and reporting on significant statewide issues, rather than individuals agencies.  Statewide issues may include, for example, benefit payments, grants and purchase cards.

Accountability Audits under the new Statewide Accountability framework that included WSDOT:

Visit the State Auditor's Office website for further information on Accountability or Other Audits. 

Local Fund Accountability Audits:

    
    The Audit:

As part of routine Accountability audits of state agencies, the State Auditor's Office (SAO) is responsible to audit public funds and accounts that are not managed by or in the care of the State Treasurer.  These funds are commonly referred to as local funds.   

    The Reporting:

Every two years SAO is required by law (RCW 43.09.420) to report to the Legislature on the status of local funds and accounts that were audited during the preceding biennium and on recommendations made about how agencies can improve their management of these funds.

    
    
    The 2013 WSDOT Local Funds Audit:

As of June 30, 2013, the Washington State Department of Transportation (WSDOT) held almost $2.5 million in local funds.  SAO evaluated internal controls and performed audit procedures on the activities of WSDOT and also determined whether the Department complied with state laws and its own policies and procedures.  In the areas examined, SAO found that WSDOT's "internal controls were adequate to safeguard its local funds.  The Department also complied with state laws and its own policies and procedures."  View the report here.

Other Audits:

The Office of Financial Management (OFM) establishes and maintains the state accounting, regulations, procedures, records, and reports that promote sound business practices while providing accurate financial reporting.

OFM's Statewide Accounting Team is responsible for working with state agencies and national accounting standard-setting organizations to assure Washington State is in compliance with Generally Accepted Accounting Principles (GAAP) and the latest accounting standards.

In accordance with state and federal requirements, the Statewide Accounting Team prepares the following reports, which includes audits of WSDOT:


Statewide Comprehensive Annual Financial Report (CAFR)

The State Auditor’s Office performs an annual audit of the statewide basic financial statements, as required by state law (RCW 43.09.310). Their opinion on those financial statements are included in the Comprehensive Annual Financial Report (CAFR) prepared by and available from the Office of Financial Management (OFM). The annual reports are available at OFM's website.


Statewide Single Audit (SWSA)

The State Auditor's Office also reviews federal programs administered by WSDOT, in accordance with the Single Audit Act.  The results of that audit work are included in the Statewide Single Audit Report (SWSA), issued by the Office of Financial Management (OFM).  The annual reports are available at OFM's website.

Have Questions?

For more information on Accountability or Other Audits on WSDOT, please contact:

Steve McKerney                                                   Jesse Daniels
Director of Internal Audit                                       External Audit Liaison
(360) 705-7004                                                  (360) 705-7035 
mckerns@wsdot.wa.gov                                       danielje@wsdot.wa.gov