SAO
Jan Jutte, CPA About our Office Acting State Auditor The Washington State Auditor's Office's vision is government that works for citizens. Our goal is for government that works better, costs less and Director of Local Audit earns greater public trust. Kelly Collins, CPA The purpose of this meeting is to share our planned audit scope so that we (360) 902-0091 are focused in the most significant areas. We value and appreciate your Kelly.Collins@sao.wa.gov input. Deputy Director of Local Audit Audit Scope Mark Rapozo, CPA Based on our preliminary planning, we will perform the following audit: (360) 902-0471 Mark.Rapozo@sao.wa.gov Accountability audit for the fiscal years 2014 We will assess for the management, use and safeguarding of public resources to ensure there is protection from misuse and Audit Manager misappropriation. In addition, we will evaluate whether there is Tammy Bigelow reasonable assurance for adherence to applicable state laws, (206) 615-0555 regulations and policies and procedures. Tammy.Bigelow@sao.wa.gov At this time we do not have a finalized audit plan, as we are approximately half way through planning. Assistant Audit Manager Ryan Donnell (206) 263-2691 Engagement Letter Ryan.Donnell@sao.wa.gov We have provided an engagement letter which documents both of our responsibilities for conducting and performing the audit. Additionally the Audit Lead letter identifies the cost of the audit, estimated timeline for completion and Elizabeth Pyatt expected communications. (206) 615-0555 Elizabeth.Pyatt@sao.wa.gov Levels of Reporting Findings Findings formally address issues in an audit report. Findings report significant deficiencies and material weaknesses in internal controls; misappropriation; and material abuse or non-compliance with laws, regulations or policies. You will be given the opportunity to respond to a finding and this response will be published in the audit report. Management Letters Management letters communicate control deficiencies, non-compliance or abuse with a less-than-material effect on the financial statements or other issues with significance to the audit objectives. Management letters are referenced, but not included, in the audit report. Exit Items Exit items address control deficiencies or non-compliance with laws or regulations that have an insignificant or immaterial effect, or errors with an immaterial effect on the financial statements. These issues are informally communicated to management. Other Information Confidential Information Our Office is committed to protecting your confidential or sensitive information. Please notify us when you give us any documents, records, files, or data containing information that is covered by confidentiality or privacy laws. Audit Costs The cost of the audit is estimated to be approximately $88,500. Expected Communications During the course of the audit, we will communicate with Debbi Browning on the audit status, any significant changes in our planned audit scope or schedule and preliminary results or recommendations as they are developed. Please let us know if, during the audit, any events or concerns come to your attention of which we should be aware. We will expect Debbi Browning to keep us informed of any such matters. At the conclusion of the audit, we will summarize the results at the exit conference. We will also discuss any significant difficulties or disagreements encountered during the audit and their resolution. Customer service survey When your report is released you will receive a customer service survey from us. We value your opinions on our audit services and hope you provide us feedback.
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