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File #: SPC 24-076   
Type: Verbal Report Status: Presented
File created: 9/19/2024 In control: City Council Special Meeting
On agenda: 10/15/2024 Final action: 10/15/2024
Title: 2022 Financial Audit Exit Conference
Attachments: 1. Agenda Memo, 2. Attachment A: Exit Conference packet
TO: Members of the City Council
FROM: Mayor Angela Birney
DEPARTMENT DIRECTOR CONTACT(S):
Finance
Kelley Cochran
425-556-2748

DEPARTMENT STAFF:
Finance
Haritha Narra
Deputy Finance Director
Finance
Julie Elsom
Finance Manager
Finance
Nida Hermoso
Finance Manager


TITLE:
title
2022 Financial Audit Exit Conference


OVERVIEW STATEMENT:
recommendation
Staff from the office of the Washington State Auditor will share the results of the City's 2022 financial audit and draft reporting.
body

? Additional Background Information/Description of Proposal Attached


REQUESTED ACTION:

? Receive Information ? Provide Direction ? Approve


REQUEST RATIONALE:

* Relevant Plans/Policies:
In accordance with generally accepted accounting principles cities over 2,500 in population must have an annual audit.
* Required:
N/A
* Council Request:
N/A
* Other Key Facts:
N/A


OUTCOMES:
The mission of the office of the Washington State Auditor is to provide independent and transparent examinations of how state and local governments use public funds and develop strategies that make government more efficient and effective.

The auditor performed a financial statement audit to provide an independent opinion on the City's financial statements and results of operations to determine if the financial statements present a reliable, accurate picture of the City's finances. There was a planned delay in the timing of the 2022 audit due to the implementation of the City's new Financial System (D365), which went live in July 2023. The delay will also impact the timing of the 2023 audit. A delayed audit is typical when financial systems are impacted, and the City has been working in partnership with the State Auditor's Office to allow for the exception to the standard audit practice. The creation of the City's 2023 financial statements is currently underway but cannot be finalized until the 2022 audit has been completed.



COMMUNITY/STAKEHOLDER OUTREACH AND INVOLVEMENT:

* Timeline (prev...

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