WA Clerk Communique' :: BIAS Accounting Inc

The Clerk Communique' March 2008 Vol. 1

Greetings Dear Clerks!

We value your role!

Professor William Bennett Munroe, political scientist, 1934, describes the function of Municipal Clerks: "No other office in municipal service has so many contacts. It serves the mayor, the city council, the city manager (when there is one), and all administrative departments without exception. All of them call upon it, almost daily, for some service or information. Its work is not spectacular. but it demands versatility, alertness, and no end of patience. The public does not realize how many loose ends of city administration this office pulls together."

Whew! That's a mouthful, and it is still an incomplete list of your significant contributions to your Towns, Cities, Conservation Districts, etc. Our hat's off to you.

Enjoy our first issue of The Clerk Communique'. We'll keep it succinct and informative. Most important of all, it will be ALL ABOUT YOU!

Karen Semerad, Executive Assistant,
and all your friends at BIAS

Statement of Auditing Standards

WHAT IS SAS 112?

SAS 112 reinforces the responsibility of management for their Internal Control systems and the auditor's responsibility to report deficiences in Internal Control to management.

SAS 112 clearly defines categories of Internal Control deficiencies:

Significant Deficiency
Material Weakness

SAS 112 gives guidance to determine categorizing deficiencies and requires the auditor to report the deficiencies.

You may ask yourself the following questions to ensure Internal Controls are in place:

Are controls in place for the preparation of Financial Statements?
Does documentation exist to support the activity of the Financials?
Are tasks sufficiently segregated?
What controls are in place to adequately track and safeguard capital assets?

There are many support sources available for Internal Control guidance. We have listed sources in our GOLDEN LINKS section to the right.

Coming in April....

Our April Newsletter will review "What's New" in 2008 for Anual Reporting. Duane Walz, WA State Auditor's Office will provide insight.

Per RCW
43.09.230, Annual Reports are to be filed with SAO within 150 days of the end of the entity’s
fiscal year (typically May 30 or 31^st).

March Bouquet of Contemplation

"To be yourself in a world that is constantly trying to make you something else is the greatest accomplishment."
Ralph Waldo Emerson

The BBC aka BIAS Book Club Suggested Reading:
"The 7 Habits of Highly Efffective People"
Stephen R. Covey

-Golden Links- Washington State Conferences & Training

WMCA 38th Annual Conference
"Embracing Unity - Together We Can"

03/19/08 - 03/21/08

Coast Wenatchee Center Hotel

WMCA Conference Information

WMTA 25th Annual Conference

"Fishing for Silvers"

04/09/08 - 04/11/08

Campbell's Resort - Chelan

WMTA Conference Information

2008 Northwest Clerks' Institute

University of Puget Sound

PD I :
06/01/08-06/06/08
PD II :
06/08/08-06/13/08
PD III :
06/15/08-06/20/08
PD IV :
Advanced Academy
06/11/08-06/13/08

Registration Brochures

BIAS Annual Reporting Training

BIAS Cash Basis Annual Financial Reporting
(Taught in conjunction with 04/24/08 WFOA Annual Financial Report Training Class)
Wednesday 04/23/08 - All day
Open

BIAS Cash Basis Annual Financial Reporting
(Taught in conjunction with 04/24/08 WFOA Annual Financial Reporti Training Class)
Friday 04/25/08 - All day
Open

Links:

WA State SAS 112 Highlights
AWC (SAS112)
BIAS Accounting
Office of Financial Management State of WA