Adams County receives 'clean' audit

RITZVILLE – The state has given Adams County a “clean” bill of health when it comes to accountability.

During an exit meeting Tuesday afternoon, April 4, state Audit Supervisor Wesley Fink and Audit Manager Bradley White gave Adams County a “clean” or “unmodified” opinion, based on an accountability audit for fiscal year 2021.

Adams County Commissioners Jay Weise and Mike Garza, Auditor Heidi Hunt, Public Works Director Todd O’Brien, Prosecuting Attorney Randy Flyckt and other department heads were present for the meeting.

According to the State Auditor’s Office, accountability audits are one of three types of local governmental reviews. Others are financial statement audits and reviews of federal fund expenditures (also known as single audits).

“Adams County operations complied, in all material respects, with applicable state laws, regulations, and its own policies,” the report said, noting the county provided adequate safeguards over public resources.

“That’s the highest level of assurance we can provide,” Fink said.

The audit team found minor areas for improvement known as “management letter items.”

Fink discussed operational areas examined by the auditors, including the county’s use of restricted funds, procurement and credit card controls, and public meeting policies.

In its review of restricted funds, auditors examined building permit expenditures and rural county sales-and-use taxes.

Fink said auditors identified four transactions totaling $5,200 in which building permit revenues were spent for fire marshal expenses.

Per Revised Code of Washington 82.020, those expenditures were not allowable, according to Fink. He recommended the county strengthen its controls over such expenditures.

Auditors also tested 61 credit card transactions and related controls for three departments: Public Works, the Sheriff’s Office and Central Services.

They found these departments didn’t have signed credit card user agreements on file in accordance with county policies.

In addition, Public Works kept two credit cards in an unlocked desk, and four asset purchases totaling $3,100 could not be identified on the county’s inventory listing. Auditors recommended the county establish better controls over credit cards and inventories.

At the conclusion of the meeting, White said: “We appreciate the county’s commitment to safeguarding public funds. It’s pretty hard for us not to find a few issues that need to be reported, especially in counties with so much going on.

“We believe Adams County’s overall controls are solid and the county is doing a good job safeguarding public funds. The citizens can have confidence that you’re doing your best to make sure their tax dollars are spent appropriately.”

He also complimented county staff on its professionalism and efficiency.

“We appreciate your comments and we’ll work to shore things up,” Commission Chairman Jay Weise said.

This particular team also audits the city of Ritzville, Ritzville School District and the Adams County Hospital District, White said.