Budget and Finance Related Reports

Follow up on Economic Analysis of Capital Projects (2006)
Bob Thomas, Rob McGowan

This management letter follows up on three capital planning performance audits: Wastewater Treatment Division, 2003; Roads Services Division, 2004; and the Transit Division, 2005. It also provides a set of principles that, it followed, will assist the agencies and the county in establishing a more rigorous, consistent, and transparent process for making capital decisions. Presented October 9, 2006.

Management Letter in pdf Format (142 KB)

Oversight of the Accountable Business Transformation (ABT) Program (2006)
Perry, DuBois

The report summarizes oversight and analysis of the county's efforts to replace its financial, human resource, payroll, and budget systems. Issued January 9, 2006.

Auditor's Summary Report (32 KB)

King County Procurement Practices for Brightwater Professional Design Engineering Services (2005)
Susan Baugh, Wendy Soo Hoo, Jan Lee

This performance audit examined the timeliness and cost effectiveness of the county's procurement and contracting practices for professional design engineering services. Best practices were also considered for procurement of professional design engineering services to identify potential opportunities for improvement. Presented June 28, 2005.

Report in pdf Format (904 KB)            Report Summary (28 KB)

King County Auditor's Office Review of Quantifiable Business Case Project (2005)
Ron Perry, Elizabeth DuBois

The management letter reviewed oversight monitoring of the next phase of developing a countywide integrated financial and human resource system. Presented April 12, 2005.

Management Letter (235 KB)

Financial Systems Replacement Program (2001)
Francis & Kirschner PLLC, (Consultant)

The report reviewed the revenues and expenditures of the Financial Systems Replacement Program (FSRP). Presented October 9, 2001.

Report in PDF Format (108KB)            Report Appendices (663KB)

Current Expense Fund Transfers (2001)
Ron Perry, Bert Golla, Harriet Richardson

The study reviewed the annual transfer of approximately $30 million from the Current Expense Fund to non-CX operating and capital funds during the past five years. Presented October 9, 2001.

  Report in PDF Format ( 340KB)            Report Summary

Bond Funded Capital Improvement Projects (1999)
Bert Golla

The audit reviewed the status of capital projects financed by King County Bonds (e.g., Woodland Park Zoo, Harborview Medical Center, Regional Justice Center, Open Space, etc.) to determine if project activities are consistent with voter mandates as well as project budgets and schedules. Presented June 22, 1999.

  Report in PDF Format (266KB)            Report Summary

Review of Selected Capital Project Funds (1998)
Bobby Buyco, Makoto (Mac) Fletcher

This study reviewed selected CIP funds to determine the need to continue funds where the original purpose of the funds has been fulfilled. Presented September 8, 1998.

Report Summary

Investment Management (1996)
Makoto (Mac) Fletcher

The audit determined whether the County's investment activities achieved adequate levels of safety, liquidity, and profitability in accordance with existing mandates. The audit focused primarily on the investment of County funds.

Report Summary

Department of Metropolitan Services Professional Services Contracts (1995)
Harriet Richardson

The audit evaluated whether professional services contracts were awarded in accordance with established procurement policies, procedures, and legal mandates, and whether adequate justification existed for waivers from the required procedures.

Report Summary

King County Purchasing Practices and Supply Contract Prices (1995)
Nancy McDaniel, Elva Nhi Dong

The audit reviewed purchasing practices and evaluated whether King County consistently pays reasonable and competitive prices for goods.

Report Summary

Travel Expenses and Credit Card Usage (1994)
Harriet Richardson, Paul Walker

The audit determined whether county travel expenses were reasonable; whether travel expenses and corporate credit card usage were in compliance; and whether adequate controls existed to prevent unauthorized travel expense reimbursement or use of credit cards.

Report Summary

Collection Enforcement Section (1993)
Paul Walker, Bert Golla, Makoto (Mac) Fletcher

This special study reviewed and evaluated the operations and effectiveness of the Collection Enforcement Section over the collections of all non-tax delinquent account receivables.

Report Summary

Accounts Payable (1992)
Bert Golla, Makoto (Mac) Fletcher, Paul Walker

The audit evaluated the internal controls used in the accounts payable operation to determine if instances of double payments to vendors on the same invoices were significantly occurring and recurring.

Report Summary