State Auditor outlines 2024 audits for Mason County, including single-audit review of federal recovery funds

Representatives of the Washington State Auditor's Office on Monday briefed the Mason County Board of Commissioners on the office’s planned audits for the county’s 2024 fiscal year.

The auditor team said it will perform three primary engagements: an accountability audit, a financial statement audit and a federal grant compliance single-audit covering January 1 through December 31, 2024. “We have three audits this year,” Tim Veil, lead auditor, told commissioners.

The accountability audit will use a risk‑based approach and focuses on procurement (public works and purchases), the Department of Public Health and Human Services (selected because of restricted grant funds), the county’s unemployment self‑insurance program and standard checks on open public meetings and financial condition. The team said procurement was chosen for review because the county posted numerous public‑works and equipment expenditures that should be subject to bid law.

The financial statement audit will test whether the county’s statements are presented fairly on the county’s cash‑basis reporting framework and will review the county’s financial reporting processes.

The single‑audit is required whenever an entity spends more than the federal threshold for federal financial assistance; the auditors said the county qualifies as a normal‑risk entity and that auditors selected the American Rescue Plan Act/Coronavirus State & Local Fiscal Recovery Fund (SLFRF) for review because it comprised roughly 48 percent of the county’s federal expenditures in 2024.

The auditors reviewed levels of reporting they may produce: formal findings (the highest level), management letters and lower‑level exit items. They said the engagement letter — which lays out responsibilities, the timeline and a cost estimate — was provided to county staff. The team estimated slightly lower audit costs this year because it selected fewer grants for testing than in prior years.

The office also described support resources available year‑round to local governments, including a local government support help desk, a Center for Government Innovation that provides best‑practice guides and process‑improvement assistance, and optional cybersecurity checkups. The auditors reminded commissioners that state law requires immediate reporting of any suspected or known loss of public funds to the State Auditor’s Office.

Commissioners asked several procedural questions but did not take formal action at the meeting.