Audit Report

Washington State Auditor'S Office

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Washington State Auditor’s Office

Accountability Audit Report






Tacoma-Pierce County Employment and
Training Consortium
(Workforce Central)
Pierce County



Report Date
September 10, 2010


Report No. 1004782




















Issue Date
December 20, 2010




Washington State Auditor
Brian Sonntag



December 20, 2010


Executive Board
Workforce Central
Tacoma, Washington


Report on Accountability

We appreciate the opportunity to work in cooperation with your Consortium to promote
accountability, integrity and openness in government. The State Auditor’s Office takes seriously
our role to advocate for government accountability and transparency and to promote positive
change.

Please find attached our report on Workforce Central’s accountability and compliance with state
laws and regulations and its own policies and procedures. Thank you for working with us to
ensure the efficient and effective use of public resources.

Sincerely,

BRIAN SONNTAG, CGFM
STATE AUDITOR

Insurance Building, P.O. Box 40021  Olympia, Washington 98504-0021  [phone]  TDD Relay [phone]
FAX [phone]  http://www.sao.wa.gov
Table of Contents

Workforce Central
Pierce County
September 10, 2010


Audit Summary .......................................................................................................................... 1
Related Reports ......................... 2
Description of the Consortium .................................................................................................... 3

Audit Summary

Workforce Central
Pierce County
September 10, 2010


ABOUT THE AUDIT

This report contains the results of our independent accountability audit of Workforce
Central from January 1, 2009 through December 31, 2009.

We evaluated internal controls and performed audit procedures on the activities of the
Consortium. We also determined whether the Consortium complied with state laws and
regulations and its own policies and procedures.

In keeping with general auditing practices, we do not examine every transaction, activity
or area. Instead, the areas examined were those representing the highest risk of
noncompliance, misappropriation or misuse. The following areas were examined during
this audit period:

Accounting/financial reporting Disbursements/expenditures
Open public meetings/records laws Credit card purchases
Information technology/data Budget compliance
security


RESULTS

In the areas we examined, the Consortium’s internal controls were adequate to
safeguard public assets. The Consortium also complied with state laws and regulations
and its own policies and procedures in the areas we examined.


Washington State Auditor’s Office
1 Related Reports

Workforce Central
Pierce County
September 10, 2010


FINANCIAL

Our opinion on the Consortium’s financial statements and compliance with federal grant
program requirements is provided in a separate report, which includes the Consortium’s
financial statements.


FEDERAL GRANT PROGRAMS

We evaluated internal controls and tested compliance with the federal program
requirements, as applicable, for the Consortium’s major federal programs, which are
listed in the Federal Summary section of the financial statement and single audit report.



Washington State Auditor’s Office
2 Description of the Consortium

Workforce Central
Pierce County
September 10, 2010


ABOUT THE CONSORTIUM

The Tacoma Pierce County Employment and Training Consortium, doing business as
Workforce Central, was created by the city of Tacoma and Pierce County on October 1,
1982. The purpose of the Consortium is to provide employment and training
opportunities for eligible individuals within Pierce County. Most of the Consortium’s
funding is derived from grants, primarily the Workforce Investment Act grant. In fiscal
year 2009, the Consortium operated on a budget of approximately $12.6 million.

A five-member Executive Board governs the Consortium. It is comprised of the Pierce
County Executive, the city of Tacoma Mayor and one member each from the city and
county councils and the Chairperson of the Workforce Development Council (a separate
nonprofit organization that serves as an advisory board to the Consortium). The
Executive Board appoints the Consortium’s Chief Executive Officer who oversees the
Consortium’s daily operations and its approximately 46 full-time, part-time and limited
duration employees.


ELECTED OFFICIALS

These officials served during the audit period:

Executive Board:
Chair, Workforce Development
Council Dennis Loney (through April 2009)
Eric Hahn (effective May 2009)
City of Tacoma, Mayor Bill Baarsma (through December 2009)
Marilyn Strickland (effective January 2010)
Tacoma City Council Member Mike Lonergan (through December 2009)
Spiro Manthou (effective January 2010)
Pierce County Executive John Ladenburg (through December 2009)
Pat McCarthy (effective January 2010)
Pierce County Council Member Tim Farrell


APPOINTED OFFICIALS

Chief Executive Officer Linda Nguyen
Legal Counsel City of Tacoma Legal Counsel



Washington State Auditor’s Office
3 CONSORTIUM CONTACT INFORMATION

Address: Workforce Central
3650 S. Cedar Street
Tacoma, WA 98409-5714

Phone: [phone]

Website: www.workforce-central.org


AUDIT HISTORY

Typically, we audit the Consortium every year. However, a six-month audit was
performed for the period July 1, 2006 through December 31, 2006 because the
Consortium changed from reporting on a fiscal year basis (year ending June 30) to a
calendar year basis (year ending December 31). Therefore, an audit of a six-month
period was required by the grantor-federal agency.

The past five audits have reported three findings. The six-month audit covering July 1,
2006 through December 31, 2006 reported one finding regarding the lack of internal
controls over financial reporting. The fiscal year 2007 audit contained two findings. One
finding related to inadequate internal controls over accounting records and financial
reporting and one federal finding related to internal control deficiencies and compliance
violations of program income reporting and federal cost principles. These findings have
been resolved. No findings were reported in fiscal years 2005, 2006, 2008 or the current
2009 audit.


Washington State Auditor’s Office
4 ABOUT THE STATE AUDITOR'S OFFICE


The State Auditor's Office is established in the state's Constitution and is part of the executive
branch of state government. The State Auditor is elected by the citizens of Washington and serves
four-year terms.

Our mission is to work in cooperation with our audit clients and citizens as an advocate for
government accountability. As an elected agency, the State Auditor's Office has the independence
necessary to objectively perform audits and investigations. Our audits are designed to comply with
professional standards as well as to satisfy the requirements of federal, state, and local laws.

The State Auditor's Office employees are located around the state to deliver our services effectively
and efficiently.

Our audits look at financial information and compliance with state, federal and local laws on the part
of all local governments, including schools, and all state agencies, including institutions of higher
education. In addition, we conduct performance audits of state agencies and local governments and
fraud, whistleblower and citizen hotline investigations.

The results of our work are widely distributed through a variety of reports, which are available on
our Web site and through our free, electronic subscription service. We continue to refine our
reporting efforts to ensure the results of our audits are useful and understandable.

We take our role as partners in accountability seriously. We provide training and technical
assistance to governments and have an extensive quality assurance program.


State Auditor Brian Sonntag, CGFM
Chief of Staff Ted Rutt
Deputy Chief of Staff Doug Cochran
Chief Policy Advisor Jerry Pugnetti
Director of Audit Chuck Pfeil, CPA
Dir of Special Investigations Jim Brittain, CPA
Director for Legal Affairs Jan Jutte, CPA, CGFM
Dir of Quality Assurance Ivan Dansereau
Local Government Liaison Mike Murphy
Communications Director Mindy Chambers
Public Records Officer Mary Leider
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