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

Aug 3, 2026

The Office of the Washington State Auditor delivered an exit conference for Whitman County's 2025 audit, issuing an unmodified opinion on the county's financial statements under the state's BARS accounting basis while noting an adverse opinion relative to U.S. GAAP and listing a small uncorrected misstatement of about $14,528.

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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).

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