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.