State Auditor: Whitman County audit shows clean results under state rules; GAAP difference noted

The Office of the Washington State Auditor presented its exit conference for Whitman County's 2025 audit on Aug. 3, reporting an unmodified opinion on the county's financial statements prepared under the state's Budgeting, Accounting and Reporting System (BARS) but noting those statements differ from U.S. generally accepted accounting principles (GAAP).

"We issued an unmodified opinion on the fair presentation of the County's financial statements in accordance with its regulatory basis of accounting," the auditor's report states, while also explaining that the statements are prepared on a basis other than GAAP and therefore the auditors issue an adverse opinion with respect to GAAP presentation.

The auditors told the Board they found no material misstatements and no material weaknesses in internal control. The exit materials noted one uncorrected difference: "a difference of approximately $14,528 between the auditor's expectation of total ending cash and investments and actual cash and investments reported in the financial statements," which the auditors described as immaterial but worthy of management attention.

Jessica Jensema, Whitman County Chief Finance Administrator, told the Board staff had cooperated throughout the audit and expected publication of the audit report in the fall. The auditors also outlined next steps and timelines for the county's next scheduled audit, and provided contact points for follow-up and local-government support services.

The audit documents will be posted on the State Auditor's website when finalized; the county and the auditor noted the statutory basis (BARS) used for reporting and that the GAAP comparison is a standard disclosure required by auditing standards.