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Home My WebLink About2012 Accountability Audit Report Washington State Auditor’s Office Accountability Audit Report City of Port Townsend Jefferson County Report Date October 16, 2013 Report No. 1010682 Issue Date October 28, 2013 October 28, 2013 Council City of Port Townsend Port Townsend, Washington Report on Accountability We appreciate the opportunity to work in cooperation with your City 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 City of Port Townsend’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, TROY KELLEY STATE AUDITOR Washington State Auditor Troy Kelley Insurance Building, P.O. Box 40021  Olympia, Washington 98504-0021  (360) 902-0370  TDD Relay (800) 833-6388 Table of Contents City of Port Townsend Jefferson County October 16, 2013 Audit Summary .......................................................................................................................... 1 Related Reports ......................................................................................................................... 2 Description of the City ................................................................................................................ 3 Washington State Auditor’s Office 1 Audit Summary City of Port Townsend Jefferson County October 16, 2013 ABOUT THE AUDIT This report contains the results of our independent accountability audit of the City of Port Townsend from January 1, 2012 through December 31, 2012. We evaluated internal controls and performed audit procedures on the activities of the City. We also determined whether the City 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:  Financial condition  Cost allocation plan  Conflict of interest/ethics laws  Insurance and bonding  Open Public Meetings Act RESULTS In most areas, the City complied with state laws and regulations and its own policies and procedures. However, we noted certain matters that we communicated to City management. We appreciate the City’s commitment to resolving those matters. Washington State Auditor’s Office 2 Related Reports City of Port Townsend Jefferson County October 16, 2013 FINANCIAL Our opinion on the City’s financial statements and compliance with federal grant program requirements is provided in a separate report, which includes the City’s financial statements. FEDERAL GRANT PROGRAMS We evaluated internal controls and tested compliance with the federal program requirements, as applicable, for the City’s major federal programs, which are listed in the Federal Summary section of the financial statement and single audit report. That report includes a federal finding regarding internal controls over period of availability requirements and a federal finding regarding internal controls over federal grant reporting. Washington State Auditor’s Office 3 Description of the City City of Port Townsend Jefferson County October 16, 2013 ABOUT THE CITY The City of Port Townsend serves 9,185 citizens in Jefferson County. The City provides an array of services including water, sewer, storm drainage, police, parks and recreation, planning, street maintenance and construction, library and general administrative services. The City contracts for fire protection, court, jail and emergency medical services. A private company provides solid waste collection services. An elected, seven-member Council governs the City. The Council appoints a Manager to oversee the City’s daily operations and approximately 95 employees. The City's revenue was approximately $19 million in fiscal year 2012. ELECTED OFFICIALS These officials served during the audit period: City Council Robert Gray David King Kris Nelson Catharine Robinson Michelle Sandoval Deborah Stinson Mark Welch APPOINTED OFFICIALS City Manager David Timmons CITY CONTACT INFORMATION Address: City of Port Townsend 250 Madison Street, Suite 1 Port Townsend, WA 98368 Phone: (360) 379-4406 Website: www.cityofpt.us Washington State Auditor’s Office 4 AUDIT HISTORY We audit the City’s financial statements and federal programs annually. We typically audit the City for accountability of public resources and legal compliance biennially. During this audit, we identified areas of high risk for accountability and determined a limited scope accountability audit was required. There have been no accountability findings for more than 11 years. ABOUT THE STATE AUDITOR'S OFFICE 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 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 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. In addition, 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 take our role as partners in accountability seriously. We provide training and technical assistance to governments and have an extensive quality assurance program. State Auditor Troy Kelley Chief of Staff Doug Cochran Director of Performance and State Audit Chuck Pfeil, CPA Director of Local Audit Kelly Collins, CPA Deputy Director of State Audit Jan M. Jutte, CPA, CGFM Deputy Director of Local Audit Sadie Armijo Deputy Director of Local Audit Mark Rapozo, CPA Deputy Director of Quality Assurance Barb Hinton Deputy Director of Communications Thomas Shapley Local Government Liaison Mike Murphy Public Records Officer Mary Leider Main number (360) 902-0370 Toll-free Citizen Hotline (866) 902-3900 Website www.sao.wa.gov Subscription Service www.sao.wa.gov/EN/News/Subscriptions