Audit Report

Washington State Auditor'S Office

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Washington State Auditor’s Office

Financial Statements and Federal Compliance Report






Department of Ecology
Water Pollution Control Revolving
Account



Audit Period
July 1, 2008 through June 30, 2009



Report No. 1003780






















Issue Date
June 14, 2010



Washington State Auditor
Brian Sonntag



June 14, 2010

Ted Sturdevant, Director
Department of Ecology
Olympia, Washington


Report on Financial Statements and Federal Compliance

Please find attached our audit report on the Department of Ecology’s Water Pollution Control
Revolving Account. The purpose of our audit was to:

 Examine the financial statements of the Water Pollution Control Revolving Account
(Fund 727) for the year ended June 30, 2009, and to issue a report containing our
opinion of the financial statements.

 Report on the internal controls over financial reporting for the Water Pollution Control
Revolving Account.

 Report on compliance with federal program requirements, set forth in the OMB A-133
Compliance Supplement, for the Capitalization Grants for Clean Water State Revolving
Funds program for the year ended June 30, 2009.

We have issued an unqualified opinion on the financial statements and compliance with federal
program requirements. Also, during our review of the Department’s internal controls over
financial reporting, we noted no weakness in matters of internal controls.

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

State of Washington
Department of Ecology
Water Pollution Control Revolving Account
July 1, 2008 through June 30, 2009


Federal Summary ......................................................................................................................... 1
Independent Auditor’s Report on Internal Control over Financial Reporting and on
Compliance and Other Matters in Accordance with Government Auditing Standards .................. 3
Independent Auditor’s Report on Compliance with Requirements Applicable to its Federal
Program and Internal Control over Compliance in Accordance with OMB Circular A-133 ........... 5
Independent Auditor’s Report on Financial Statements ................................................................ 7
Financial Section ........................................................................................................................... 9

Federal Summary

Department of Ecology
Water Pollution Control Revolving Account
July 1, 2008 through June 30, 2009


The results of our audit of the Water Pollution Control Revolving Account are summarized below
in accordance with U.S. Office of Management and Budget Circular A-133.

FINANCIAL STATEMENTS

An unqualified opinion was issued on the basic financial statements.

Internal Control Over Financial Reporting:

 Significant Deficiencies: We reported no deficiencies in the design or operation of
internal control over financial reporting that we consider to be significant deficiencies.

 Material Weaknesses: We identified no significant deficiencies that we consider to be
material weaknesses.

We noted no instances of noncompliance that were material to the financial statements of the
Account.

FEDERAL AWARD

Internal Control Over the Capitalization Grants for Clean Water State Revolving Funds
Program:

 Significant Deficiencies: We reported no deficiencies in the design or operation of
internal control over the program that we consider to be significant deficiencies.

 Material Weaknesses: We identified no significant deficiencies that we consider to be
material weaknesses.

We issued an unqualified opinion on the Agency’s compliance with requirements applicable to
its Capitalization Grants for Clean Water State Revolving Funds program.

We reported no findings that are required to be disclosed under OMB Circular A-133.


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Washington State Auditor's Office
1Independent Auditor’s Report on Internal
Control over Financial Reporting and on
Compliance and Other Matters in Accordance
with Government Auditing Standards

State of Washington
Department of Ecology
Water Pollution Control Revolving Account
July 1, 2008 through June 30, 2009


Ted Sturdevant, Director
Department of Ecology
Olympia, Washington


We have audited the basic financial statements of the Department of Ecology Water Pollution
Control Revolving Account, as of and for the year ended June 30, 2009, and have issued our
report thereon dated May 14, 2010. The Agency has not presented all of the management’s
discussion and analysis information that accounting principles generally accepted in the United
States of America has determined is necessary to supplement, although not required to be part
of, the basic financial statements. The prior year partial comparative information has been
derived from the Account’s fiscal year 2008 financial statements and, in our report dated June 1,
2009, we expressed an unqualified opinion on the basic financial statements.

We conducted our audit in accordance with auditing standards generally accepted in the United
States of America and the standards applicable to the financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States.

INTERNAL CONTROL OVER FINANCIAL REPORTING

In planning and performing our audit, we considered the Agency’s internal control over financial
reporting as a basis for designing our auditing procedures for the purpose of expressing our
opinion on the financial statements, but not for the purpose of expressing an opinion on the
effectiveness of the Agency’s internal control over financial reporting. Accordingly, we do not
express an opinion on the effectiveness of the Agency’s internal control over financial reporting.

A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to
prevent, or detect and correct misstatements on a timely basis. A material weakness is a
deficiency, or a combination of deficiencies, in internal control such that there is a reasonable
possibility that a material misstatement of the Agency's financial statements will not be
prevented, or detected and corrected on a timely basis.

Our consideration of internal control over financial reporting was for the limited purpose
described in the first paragraph of this section and would not necessarily identify all deficiencies
in internal control that might be deficiencies, significant deficiencies or material weaknesses.
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Washington State Auditor's Office
2We did not identify any deficiencies in internal control over financial reporting that we consider
to be material weaknesses, as defined above.

COMPLIANCE AND OTHER MATTERS

As part of obtaining reasonable assurance about whether the Account’s financial statements are
free of material misstatement, we performed tests of the Agency’s compliance with certain
provisions of laws, regulations, contracts and grant agreements, noncompliance with which
could have a direct and material effect on the determination of financial statement amounts.
However, providing an opinion on compliance with those provisions was not an objective of our
audit, and accordingly, we do not express such an opinion.

The results of our tests disclosed no instances of noncompliance or other matters that are
required to be reported under Government Auditing Standards.

This report is intended for the information and use of management, federal awarding agencies
and pass-through entities. However, this report is a matter of public record and its distribution is
not limited. It also serves to disseminate information to the public as a reporting tool to help
citizens assess government operations.


BRIAN SONNTAG, CGFM
STATE AUDITOR

May 14, 2010

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