CENTRAL WHIDBEY ISLAND FIRE & RESCUE

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Financial & Audit Reports

The Revised Code of Washington (RCW) 43.09 RCW requires that the State Auditor's Office examine the financial affairs of local governments. The timing and scope of audits are based on risk analyses that consider such factors as size, analytical procedures and prior audit history. The State Auditor's Office is also required to issue accounting and reporting requirements for local governments and to collect and report their revenues and expenditures (RCW 43.09.200). This is done through the Budget, Accounting, and Reporting System (BARS), which requires interpretation of governmental accounting and reporting standards and financial related statutes.

As with all municipal entities, Central Whidbey Island Fire & Rescue (CWIFR) is regularly audited by the Washington State Auditor. Until 2014, The District's revenues had been less than $2,000,000 and the Washington State Auditor conducted an accountability audit every three years to examine fiscal processes to determine if the District has appropriate internal controls in compliance with state laws and regulations. The District has completed this audit since 1986 without a finding. In the 2013 accountability audit, the auditor made specific recommendations regarding inventory and asset management. The District has developed and implemented standard operating guidelines and work practices to address the auditor's recommendations.

Local governments are required to receive a financial audit when they receive over $2,000,000 in annual revenues; or spend more than $500,000 in federal financial assistance in a year; or is specified in financing arrangements, such as bonds, loans or grant agreements. CWIFR is scheduled for an accountability and financial audit in 2015. The financial audit will render an opinion on whether the District's financial statements are presented in conformity with cash basis accounting as an Other Comprehensive Basis of Accounting (OCBA) as prescribed by the State Auditor.

Our Mission

Central Whidbey Island Fire & Rescue’s mission defines our purpose for existence:  to partner with our community to proactively reduce risk from fire, illness, injury and other hazards.

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1164 Race Road
Coupeville, WA 98239

(360) 678-3602 (voice)
(360) 6785616 (fax)

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cwfire.org

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