Accountability Audit Report Jefferson County

Washington State Auditor'S Office

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Washington State Auditor’s Office Accountability Audit Report Jefferson County Report Date October 20, 2010 Report No. 1004561 Issue Date November 15, 2010 Washington State Auditor Brian Sonntag November 15, 2010 Board of Commissioners Jefferson County Port Townsend, Washington Report on Accountability We appreciate the opportunity to work in cooperation with your County 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 Jefferson County’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 Jefferson County October 20, 2010 Audit Summary .......................................................................................................................... 1 Related Reports ......................... 2 Description of the County ....................................................... ...

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Washington State Auditor’s Office Accountability Audit Report Jefferson County Report Date October 20, 2010 Report No. 1004561

Issue Date November 15, 2010

Washington State Auditor Brian Sonntag November 15, 2010 Board of Commissioners Jefferson County Port Townsend, Washington Report on Accountability We appreciate the opportunity to work in cooperation with your County 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 pr omote positive change. Please find attached our report onJefferson County’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. Sincerel ,

BRIAN SONNTAG, CGFM STATE AUDITOR

Insurance Building, P.O. Box 40021Olympia, Washington 985040021(360) 9020370TDD Relay (800) 8336388 FAX (360) 7530646http://www.sao.wa.gov

Table of Contents Jefferson County October 20, 2010 Audit Summary .......................................................................................................................... 1

Related Reports ......................................................................................................................... 2

Description of the County ........................................................................................................... 3

Audit Summary Jefferson County October 20, 2010 ABOUT THE AUDIT This report contains the results of our independent accountability audit of Jefferson County from January 1, 2008 through December 31, 2009. We evaluated internal controls and performed audit procedures on the activities of the County. We also determined whether the County 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:  County required risks (cost Disbursements/expenditures allocation and change orders) Payroll/personnel  Accounting/financial reporting Compensation of public officials  Cash receipting Conflict of interest/ethics laws  Surplus property policy Petty cash/Imprest funds  Contracts/agreements Compliance with grant  Debt/limited indebtedness requirements  Investments and deposits Police/Sheriff/Jail–financial  Open public meetings/records laws operations/custody of evidence  Procurement (public works small Parks and recreation works roster) County fairgrounds  Real Estate Excise Taxes  REET Unclaimed property  Budget compliance ER&R fund RESULTS In the areas we examined, the County’s internal controls were adequate to safeguard public assets. The County also complied with state laws and regulations and its own policies and procedures in the areas we examined, with the exception of a portion of Jefferson County’s procurement policy.

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Related Reports Jefferson County October 20, 2010 FINANCIAL Our opinion on theCounty’s financial statements and compliance with federal grant program requirements is provided in a separate report, which includes the County’s financial statements. FEDERAL GRANT PROGRAMS We evaluated internal controls and tested compliance with the federal program requirements, as applicable, for theCounty’s major federal program, which is listed in the Federal Summary section of the financial statement and single audit report.

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Description of the County Jefferson County October 20, 2010 ABOUT THE COUNTY Jefferson County serves approximately 29,400 citizens and is located in Western Washington on the Olympic Peninsula. The County provides an array of services including District and Superior Court, public safety, parks and recreation, fairgrounds, solid waste disposal, planning, road maintenance and construction, public works engineering and general administrative services. An elected, threemember Board of Commissioners governs the County. Additional elected officials include: Assessor, Auditor, District Court Judge, Superior Court Judge, Prosecutor, Sheriff, Clerk and Treasurer. The County operates on a $43.6 million annual budget and has approximately 320 employees. ELECTED OFFICIALS These officials served during the audit period: Board of Commissioners: Phil Johnson  David Sullivan  John Austin Assessor Jack Westerman III Auditor Donna M. Eldridge Clerk Ruth Gordon District Court Judge Jill Landis Superior Court Judge Craddock Verser Sheriff Mike Brasfield Treasurer Judith E. Morris Prosecuting Attorney Juelanne Dalzell APPOINTED OFFICIALS County Administrator John Fischbach Philip Morley (effective October 2008)

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COUNTY CONTACT INFORMATION Address: Jefferson County 1820 Jefferson St. P.O. Box 1220 Port Townsend, WA 983681220 Phone: [phone] Website: www.co.jefferson.wa.us/ AUDIT HISTORY We audit the County’s financial statementsyear and audit for accountability every purposes every two years. There have been no findings since the 20022003 accountability audit. Management has been very responsive to prior audit recommendations. We believe this reflects the County’s commitment to maintaining a strong financial system with adequate internal controls.

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A BOUT T HE S TATE A UDITOR ' S O FFICE 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 Director of Special Investigations Jim Brittain, CPA Director for Legal Affairs Jan Jutte, CPA, CGFM Director of Quality Assurance Ivan Dansereau Local Government Liaison Mike Murphy Communications Director Mindy Chambers Public Records Officer Mary Leider Main number [phone] Toll-free Citizen Hotline [phone] Websitewww.sao.wa.gov Subscription Service https://www.sao.wa.gov/EN/News/Subscriptions/

(SAO FACTS.DOC  Rev. 06/09)