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State Auditor outlines FY2024 audit scope for Snoqualmie, flags SLFRF review
Summary
Washington State Auditor staff opened the city's FY2024 entrance conference, outlining accountability and financial statement audits, and a SLFRF (Coronavirus State and Local Fiscal Recovery) compliance examination, and identifying specific review areas including police evidence-room asset tracking and open public-meetings compliance.
The Washington State Auditor's Office (SAO) presented an entrance conference to the Snoqualmie City Council on Dec. 8, outlining the FY2024 audit covering Jan. 1–Dec. 31, 2024. Assistant State Auditor Zach Shelton and Assistant Audit Manager June Lee described a multi-part engagement: an accountability audit, a financial statement audit and an attestation (SLFRF) compliance examination. Finance Director Drew Boutet introduced the auditors and said staff would support their work.
Shelton said the accountability audit will use a risk-based approach and highlighted areas selected for further review, including the police evidence room and tracking of theft-sensitive assets, surplus equipment disposition and receipt of sale proceeds, compliance with open public meetings and minutes, and the city's financial condition. He said the financial statement audit will issue an opinion under the BARS cash-basis framework and that the SAO will assess internal controls and report any material misstatements or noncompliance.
On federal funds, Lee said the SLFRF review will examine compliance with allowable activities and cost requirements; the auditors told council SLFRF expenditures accounted for roughly 96% of the city's federal spending in FY2024. The SAO described its reporting levels (audit findings, management letters and exit items) and said findings, if issued, will allow the city to provide a response that will be published with the report.
Shelton and Lee described planned communications: weekly status meetings with the audit liaison and an exit conference where the SAO will present results to the governing body. Shelton said the exit conference is tentatively scheduled for mid- to late-January, with the goal of concluding the engagement so the city can return to a normal audit schedule.
Councilors asked about timing; Shelton said the office is well underway and the exit conference is on the January planning schedule. Boutet said the city expects to file FY2025 financial statements by May 30, 2026, with a FY2025 audit likely in fall 2026.
The meeting provided the council an opportunity to review the SAO's planned scope and to ask about communication and report elements; no decisions beyond scheduling were made at the session.
