{"database": "mytown-research", "table": "audit_findings", "rows": [[24, "wa-sao", "1021228", "2016-001", 4362, "WA", "Whitman County", "County", "0179", "53075", "geoid_county", "Washington State Auditor's Office", "Accountability audit \u2014 Whitman County", "Accountability", 2016, "2016-01-01", "2016-12-31", "2018-05-17", "internal_controls", null, null, null, "The County did not have controls in place to ensure reimbursements to special purpose taxing districts for revolving fund expenditures were approved and supported", "Background \nWhitman County is responsible for the disbursement of over $3.5 mi llion of \nexpenditure activity for 32 special purpose taxing districts including fire, cemetery, \nparks and recreation, water/sewer, hospital and library districts . Twenty-five of \nthese districts pay their own expenditures from a revolving fund bank account and \nseek replenishment for the account from the County Auditor\u2019s Office. \nDescription of Condition \nAs part of the 2012, 2014 and 2015 audits, we communicated conce rns that the \nCounty\u2019s current practices did not adequately safeguard public funds because it did \nnot ensure there was adequate support for reimbursement of special purpose taxing \ndistrict expenditures and that warrants paid for districts had been approved by each \ndistrict\u2019s governing body. During the current audit, we identified no improvement \nin the County\u2019s monitoring of special purpose taxing district expenditures. The \nfollowing internal control weaknesses still exist: \n\uf0b7 The County did not have interlocal agreements established with districts as \nrequired by state law (RCW 39.34 ) defining responsibilities and \nexpectations for district s that use the revolving fund process. These \nagreements should communicate the minimum requirements for \nestablishing and operating a revolving fund as prescribed by the Budgeting, \nAccounting and Reporting System (BARS) Manual (3.8.8.20). \n\uf0b7 The County did not require evidence that the district\u2019s governing body has \nproperly approved a revolving fund, including the maximum authoriz ed \nbalance. Without this documentation, the County cannot ensure that \nrequests for revolving fund replenishment are within the amount authorized \nby the district\u2019s governing body. \n\uf0b7 The County did not require supporting documentation , such as a listing of \napproved vouchers paid , for the replenishment of the revolving fund . \nSupporting documentation is necessary to determine requested \nreplenishments are based on actual claims paid by the district, as prescribed \nby the BARS Manual (3.8.5.80). \n \n \nWashington State Auditor\u2019s Office Page 7 \n\uf0b7 The County did not properly monitor district revolving fund \nreimbursements to ensure they were timely (replenished at least monthly), \nsupported and processed in accordance with BARS Manual guidance. \nCause of Condition \nThe County did not dedicate sufficient resources to address the prior audit concerns \nand did not implement procedures to ensure interlocal agreements were established \nand that reimbursements to special purpose taxing districts were supported and \napproved. \nEffect of Condition \nDuring the current audit, we tested 22 transactions totaling $606,150 for fire, \ncemetery, hospital, parks and recreation and library districts. We found the County \ndid not: \n\uf0b7 Require or maintain supporting documentation for the reimburse ments to \ndistricts for all transactions tested \n\uf0b7 Obtain or maintain evidence that the district\u2019s governing body properly \napproved disbursements for five transactions totaling $249,291 \nBecause the County did not have interlocal agreements established or contr ols in \nplace to properly monitor the revolving fund reimbursement process, it could not \nensure public funds were adequately safeguarded. \nRecommendation s \nWe recommend the County: \n\uf0b7 Establish interlocal agreements with the special purpose taxing districts \nusing the revolving fund process that define the responsibilities and \nexpectations for the County and districts \n\uf0b7 Develop the necessary procedures to ensure public funds are adequately \nsafeguarded and to determine warrants paid for special purpose taxing \ndistricts have been approved by each district\u2019s governing body \n\uf0b7 Monitor district revolving fund reimbursements to ensure they are \nreplenished at least monthly. \n\uf0b7 Establish policies and procedures to obtain s upporting documentation to \nensure requested replenishments are based on actual claims paid by the \ndistrict. \n \n \n \nWashington State Auditor\u2019s Office Page 8 \nCounty\u2019s Response \nWe agree with all of the points made in this finding and will work with the Special \nPurpose Taxing Districts to come into compliance. \nAuditor\u2019s Remarks \nWe thank the County for its cooperation and assistance during the audit and \nacknowledge its commitment to improving the condition described. We will review \nthe status of this issue during our next audit. \nApplicable Laws and Regulations \nChapter 36.22 RCW, County Auditor. \nRCW 36.22.090. Warrants of political subdivisions. \nChapter 39.34 RCW, Interlocal Cooperation Act. \nThe Budgeting, Accounting and Reporting System (BARS) Manual, 3.8.8, Imprest, \nPetty Cash and Other Revolving Funds. \nThe Budgeting, Accounting and Reporting System (BARS) Manual, 3.8.5, Voucher \nCertification and Approval. \n \n \n \nWashington State Auditor\u2019s Office Page 9 \n \n \nWHITMAN COUNTY WASHINGTON \n OFFICE OF THE AUDITOR \n Eunice L. Coker, Auditor", "https://portal.sao.wa.gov/ReportSearch/Home/ViewReportFile?arn=1021228&isFinding=false&sp=false", "2026-07-30 13:24:54"]], "columns": ["rowid", "source", "report_number", "finding_number", "muni_id", "state", "entity_name", "entity_type", "entity_ext_id", "place_geoid", "match_method", "auditor", "report_title", "audit_type", "fiscal_year", "period_start", "period_end", "published_date", "finding_category", "severity", "questioned_cost", "cost_basis", "finding_title", "finding_text", "report_url", "fetched_at"], "primary_keys": ["rowid"], "primary_key_values": ["24"], "units": {}, "query_ms": 3.109779005171731, "source": "MyTown", "source_url": "https://mytown.theboringparts.com", "license": "CC BY 4.0", "license_url": "https://creativecommons.org/licenses/by/4.0/"}