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aOffice of the Washington State Auditor , McCarthy Entrance Conference: Kittitas County The Office of the Washington State Auditor's vision is increased trust in government. Our mission is to provide citizens with independent and transparent examinations of how state and local governments use public funds, and develop strategies that make government more efficient and effective. The purpose of this meeting is to share our planned audit scope so that we are focused on the areas of highest risk. We value and appreciate your input. Audit Scope Based on our planning, we will perform the following audits: Accountability audit for January 1,2017 through December 31,2017 We will examine the management, use and safeguarding of public resources to ensure there is protection from misuse and misappropriation. In addition, we will evaluate whether there is reasonable assurance for adherence to applicable state laws, regulations and policies and procedures. We have not performed pre-planning over accountability areas as of the date of this entrance; however, we will schedule a meeting with the County to discuss the areas selected for the accountability audit after completing the federal and financial audits. Financial statement audit for January 1,2017 through December 31, 2017 The purpose of our financial statement audit is to provide an opinion on whether your financial statements are presented fairly, in all material respects, in accordance with the applicable reporting framework. The audit does not attempt to confirm the accuracy of every amount, but does search for errors large enough to affect the conclusions and decisions of a financial statement user. Federal grant compliance audit for January 1,2017 through December 31,2017 An audit is required pursuant to the federal Single Audit Act of 1984 when a local government spends $750,000 or more annually in federal financial assistance. Our objective is to determine whether there is compliance with federal requirements that could have a direct and material effect on a major federal program and to report on noncompliance. We plan to test the following federal program: • National Dam Safety Program, CFDA 97.036 Federal requirements stipulate the submission of these audit reports, along with the Data Collection Form, to the federal clearinghouse within 30 days after receipt of the report or nine months after the end of the audit period, whichever is earlier.