Accountability Audit Report Midway Sewer District King County

Washington State Auditor'S Office

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Washington State Auditor’s Office Accountability Audit Report Midway Sewer District King County Report Date December 3, 2010 Report No. 1004777 Issue Date December 20, 2010 Washington State Auditor Brian Sonntag December 20, 2010 Board of Commissioners Midway Sewer District Kent, Washington Report on Accountability We appreciate the opportunity to work in cooperation with your District 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 the Midway Sewer District’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 Midway Sewer District King County December 3, 2010 Audit Summary .......................................................................................................................... 1 Related Reports ......................... 2 Description of the District .......... ...

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• Publié par: Uffe
• Nombre de lectures: 42
• Langue: English

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Washington State Auditor’s Office Accountability Audit Report Midway Sewer District King County Report Date December 3, 2010 Report No. 1004777

Issue Date December 20, 2010

Washington State Auditor Brian Sonntag December 20, 2010 Board of Commissioners Midway Sewer District Kent, Washington Report on Accountability We appreciate the opportunity to work in cooperation with your District 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 theMidway Sewer District’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 Midway Sewer District King County December 3, 2010 Audit Summary .......................................................................................................................... 1 Related Reports......................................................................................................................... 2 Description of the District ........................................................................................................... 3

Audit Summary Midway Sewer District King County December 3, 2010 ABOUT THE AUDIT This report contains the results of our independent accountability audit of the Midway Sewer District from January 1, 2009 through December 31, 2009. We evaluated internal controls and performed audit procedures on the activities of the District. Wealso determined whether the District 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:  Cashreceipting Disbursements/expenditures  Openpublic meetings/records laws RESULTS In the areas we examined, the District’s internal controls were adequate to safeguard public assets.The District also complied with state laws and regulations and its own policies and procedures in the areas we examined.

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Related Reports Midway Sewer District King County December 3, 2010 FINANCIAL Our opinion on the District’s financial statements is provided in a separate report, which includes the District’s financial statements.

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Description of the District Midway Sewer District King County December 3, 2010 ABOUT THE DISTRICT The Midway Sewer District operates its own treatment plant, providing sewer services to approximately 6,700 residential and 1,700 commercial customers in the Des Moines area. Anelected, threemember Board of Commissioners governs the District’s operations. TheDistrict has approximately 27 employees.The District’s 2009operating revenue was approximately $6.3 million. ELECTED OFFICIALS These officials served during the audit period: Board of Commissioners:Jack W. Hendrickson George Landon Vince H. Koester APPOINTED OFFICIALS General ManagerKen Kase Office ManagerCordelia Ford DISTRICT CONTACT INFORMATION Address: MidwaySewer District P.O. Box 3487 Kent, WA980890209 Phone: (206)8244960 Website: www.midwaysewer.org AUDIT HISTORY We audit the District annually.In the past six audits, we have reported no findings.

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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. Inaddition, 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 AuditorBrian Sonntag, CGFM Chief of StaffTed Rutt Deputy Chief of StaffDoug Cochran Chief Policy AdvisorJerry Pugnetti Director of AuditChuck Pfeil, CPA Director of Special InvestigationsJim Brittain, CPA Director for Legal AffairsJan Jutte, CPA, CGFM Director of Quality AssuranceIvan Dansereau Local Government LiaisonMike Murphy Communications DirectorMindy Chambers Public Records OfficerMary Leider Main number[phone] Toll-free Citizen Hotline[phone] Websitewww.sao.wa.gov Subscription Servicehttps://www.sao.wa.gov/EN/News/Subscriptions/

(SAO FACTS.DOC  Rev. 06/09)