Annual State Audits

Annual State Audits

The City of Arlington receives annual audits from the Washington State Auditor's Office. There are two audits conducted annually: a financial and an accountability audit.

Accountability Audits

An accountability audit evaluates whether a local government has adhered to applicable state laws, regulations and its own policies and procedures. The State Auditor's Office audits records to ensure public funds are accounted for and controls are in place to protect public resources from misappropriation and misuse. The State Auditor's Office is required to examine the financial affairs of all local governments at least once every three years. 

Financial Audits

The State Auditor's Office performs financial statement audits to provide an independent opinion on a local government’s financial statements and the results of its operations and cash flows. In other words, these audits determine whether the financial statements present a reliable, accurate picture of a government’s finances.

A local government is required to receive an audit of its financial statements if it:

  • receives over $2 million in annual revenues, or
  • spends more than $750,000 in federal financial assistance, or
  • is specified in financing arrangements, such as bonds, loans or grant agreements.

All local governments are required by RCW 43.09.230 to submit an annual financial report to our office within 150 days of the end of their fiscal year. Annual financial reports are included in the annual financial audits.