WCOG Audits
The Washington State Auditors Office conducts 2 periodic audits of the Council of Governments’ affairs.
State Accountability Audit
Washington State law (RCW 43.09.260) requires the State Auditor to make inquiry as to the financial condition and resources of the local governments. This audit focuses on the compliance with the policies and procedures of the local government and the methods and accuracy of financial accounts and reports. The accountability audits are conducted every 2 years.
Federal Single Audit
The U.S. Single Audit Act of 1984 and Single Audit Act Amendments of 1996 require a single audit of non-Federal entities that expend $500,000 or more in a year in Federal awards. This audit is conducted by the Washington State Auditor’s Office on behalf of all the federal award granting agencies. It focuses on the financial statements and expenditures of federal funds in accordance with the U.S. Office of Management and Budget (OMB) circulars A-87, A-102, A-133 and the annual A-133 Compliance Supplement.
For more information, contact Ron Cubellis, Finance Manager, at (360) 676-6974.
Note: 1971-1973 State Accountability Audit unavailable.