County commissioners hear audit report

RITZVILLE – The Washington State Auditor’s Office reported Adams County operations complied with applicable state laws, regulations and its own policies, in an accountability audit for the period Jan. 1, 2020 to Dec. 31, 2020.

In an exit conference Feb. 16 with the county commission, Brad White, CPA and audit program manager, outlined areas covered in the audit, including surplus and disposition of surplus vehicles and real property, contract compliance, procurement and purchases, equipment rental and replacement, and Information technology security policies and procedures.

The vehicle surplus area was in response to a resident’s concern over handling of vehicles in the Adams County Sheriff’s Office.

The only recommendation from the auditors came in the area of procurement and purchasing.

In reviewing a sample of purchase transactions, auditors found the county purchase policy, and related thresholds, were less restrictive than state requirements.

In one transaction, auditors found a bailing machine, which was destroyed in a fire, was replaced without any formal bidding process. In another instance, a boiler was replaced after receiving only two bids; three are required by law.

Auditors recommended the county revise the current purchasing policy.

Regarding recommendations from earlier audits, state auditors determined an item concerning cost allocation plans was still unresolved.

Cost allocations are instances where one county department performs a service for another, and how those costs are passed along to the receiving department.

Courthouse operations and maintenance are one example. Efforts by department heads and elected officials to resolve that previous recommendation are still in progress.

The next audit is expected to commence in May or June of this year, and will cover the period from Jan. 1, 2021 to Dec. 31, 2021.