Financial Statements Audit Report City of Buckley

Financial Statements Audit Report

City of Buckley

For the period January 1, 2017 through December 31, 2017

Published March 4, 2019

Report No. 1023292

Insurance Building, P.O. Box 40021 Olympia, Washington 98504-0021 (360) 902-0370 [email protected]

Office of the Washington State Auditor

Pat McCarthy

March 4, 2019

Mayor and City Council

City of Buckley

Buckley, Washington

Report on Financial Statements

Please find attached our report on the City of Buckley’s financial statements.

We are issuing this report in order to provide information on the City’s financial condition.

Sincerely,

Pat McCarthy

State Auditor

Olympia, WA

Washington State Auditor’s Office Page 3

TABLE OF CONTENTS

Schedule of Audit Findings and Responses .................................................................................... 4

Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance

and Other Matters Based on an Audit of Financial Statements Performed in Accordance with

Government Auditing Standards..................................................................................................... 8

Independent Auditor's Report on Financial Statements ................................................................ 11

Financial Section ........................................................................................................................... 15

About the State Auditor's Office ................................................................................................... 35


SCHEDULE OF AUDIT FINDINGS AND RESPONSES

2017-001 The City’s internal controls financial statements preparation were

inadequate to ensure accurate financial reporting.

Background

The City Council, state and federal agencies and the public rely on the information

included in the financial statements and reports to make decisions. City

management is responsible for designing, implementing and maintaining internal

controls to ensure financial statements are fairly presented and to provide

reasonable assurance regarding the reliability of financial reporting. The City

prepares its financial statements in accordance with the cash basis Budgeting,

Accounting and Reporting System (BARS) manual.

Our audit identified deficiencies in the City’s internal controls over financial

reporting that hindered the City’s ability to produce reliable financial statements.

Government Auditing Standards requires the auditor to communicate material

weaknesses in internal controls, as defined in the Applicable Laws and Regulations

section below, as a finding.

Description of Condition

During the current audit, we identified the following deficiencies in internal

controls that, when taken together, represent a material weakness:

The City has a process for reviewing the prepared financial statements, notes and

required schedules. The staff member responsible for financial statements

preparation did not have necessary knowledge of reporting standards to ensure

accurate presentation, and prepared the financial statements without consideration

of discrepancies in the bank reconciliations. The review performed was not

effective to detect and correct errors before financial statements were submitted for

the audit.

The City contracted with a certified public accountant (CPA) to perform the bank

reconciliations. The CPA identified differences that the City did not investigate or

correctly report before preparing the City’s financial report. As a result, cash was

not correctly reported in all funds, as not all of the bank deposits or withdrawals

were recorded in General Ledger in appropriate accounting period.


Cause of Condition

The City did not dedicate sufficient resources to ensure cash reconciliation

discrepancies identified by the contracted CPA were investigated and resolved or

that the cash reconciliation performed by the City included all of the reconciling

items such as deposits in transits and outstanding checks.

The City did not dedicate sufficient time and resources to ensure staff training and

knowledge were adequate to prepare financial statements that were free of material

errors and presented in accordance with the BARS Manual.

The City’s review process was not effective to ensure that the statements, notes to

financial statements and required schedules complied with reporting standards.

Effect of Condition

Inaccurate financial reports limit access to financial information used by the City

officials, the public, state and federal agencies, and other interested parties. They

also hinder the audit process and increase audit costs.

We identified the following material errors:

The City understated reserved ending cash balances in 11 funds, totaling

$1,936,773.

The City overstated $706,213 of transfers in and $652,462 of transfers out

by not eliminating intrafund transactions.

The City overstated its pension liability ending balance by $3,009,315.

In addition, our audit identified multiple classification, presentation and disclosure

errors on the City’s financial statements, notes and supplementary schedules.

The City did not fully reconcile cash in the bank to the general ledger monthly. We

identified variances in all 12 months, ranging between $700 and $36,000. We found

$9,733 in funds that were deposited in December 2017 but not reported in the

General Ledger.

Recommendations

We recommend the City:

Establish and follow effective internal controls over financial reporting to

ensure it complies with BARS Manual requirements

Ensure staff responsible for preparing financial statements have the

necessary training to prepare accurate and complete financial statements in

accordance with BARS Manual requirements


Conduct an effective, independent financial statement review that ensures

the financial statements and footnotes are prepared in accordance with

BARS Manual requirements

Ensure staff responsible for reviewing the CPA’s bank reconciliations and

performing the City’s bank reconciliations investigate and resolve all

discrepancies identified

Implement a process to ensure all of the received funds are recorded in the

General Ledger in a timely manner

City’s Response

The City Administration was recently informed that the City would be receiving a

"Finding" based on deficiencies related to internal controls that represents a

material weakness.

The City’s finance department has, in the past been woefully understaffed due to a

lack of resources. Prior to the current calendar year, the Finance Department

consisted of the Finance Director and a contract CPA, which we first began using

for reporting review in 2017. The two primary deficiencies and/or weaknesses

identified were related to monthly reconciliation and errors in the annual financial

report.

The deficiencies in monthly reconciliation occurs when financial transactions (i.e.

utility payments, credit card payments and electronic payment from vendors) are

receipted in on the last working day of the month but are not deposited until the

first working day of the following month. These transactions are currently notated

in the general ledger on the month that the receipts are written, but not tracked into

the following month, which then results in a disparity. The City is in the process of

developing a new standard practice/procedure to capture these transactions in the

correct month.

The reporting error in the annual financial report relating to reserved ending cash

balances was the result of an accounting software problem where correct balances

were reflected in the accounting program “on screen,” but when transferred to

copy on the printer, failed to reflect the same information. The reviewer failed to

catch this discrepancy prior to submittal. City staff has reviewed the process

multiple times and are currently working with the software developer to correct the

issue. Until the issue has been corrected, staff is entering reporting information

manually in an excel spreadsheet.

The Administration here at Buckley has a combined 60+ years of local government

experience and is committed to a standard of excellence. We work diligently to


ensure transparency and public trust. Our record is outstanding in this regard as

is evidenced by past audits, and recent bond upgrades by Standard & Poor's. All

of the City's account balances were in order and total amounts balanced with City

budget, checking accounts and investment statements.

Auditor’s Remarks

We appreciate the timely actions taken by City staff during the audit to improve

reporting accuracy. City staff were very helpful during the audit process. We will

review these changes during our next audit.

Applicable Laws and Regulations

Government Auditing Standards, December 2011 Revision, paragraph 4.23

establishes reporting requirements related to significant deficiencies or material

weaknesses in internal control, instances of fraud or abuse, and noncompliance with

provisions of law, regulations, contracts, or grant agreements.

The American Institute of Certified Public Accountants defines significant

deficiencies and material weaknesses in its Codification of Statements on Auditing

Standards, section 265, Communicating Internal Control Related Matters Identified

in an Audit, paragraph 7

RCW 43.09.200 Local government accounting – Uniform system of accounting,

requires the state auditor to prescribe the system of accounting and reporting for all

local governments.

The Budgeting, Accounting, and Reporting System (BARS) Manual, 3.1.3, Internal

Control, requires each local government to establish and maintain an effective

system of internal controls that provides reasonable assurance that the government

will achieve its objectives.


INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL

OVER FINANCIAL REPORTING AND ON COMPLIANCE AND

OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL

STATEMENTS PERFORMED IN ACCORDANCE WITH

GOVERNMENT AUDITING STANDARDS

City of Buckley

January 1, 2017 through December 31, 2017


City of Buckley

Buckley, Washington

We have audited, in accordance with auditing standards generally accepted in the United States of

America and the standards applicable to financial audits contained in Government Auditing

Standards, issued by the Comptroller General of the United States, the financial statements of the

City of Buckley, as of and for the year ended December 31, 2017, and the related notes to the

financial statements, which collectively comprise the City’s financial statements, and have issued

our report thereon dated February 7, 2019.

We issued an unmodified opinion on the fair presentation of the City’s financial statements in

accordance with its regulatory basis of accounting. We issued an adverse opinion on the fair

presentation with regard to accounting principles generally accepted in the United States of

America (GAAP) because the financial statements are prepared by the City using accounting

practices prescribed by Washington State statutes and the State Auditor’s Budgeting, Accounting

and Reporting System (BARS) manual described in Note 1, which is a basis of accounting other

than GAAP. The effects on the financial statements of the variances between the basis of

accounting described in Note 1 and accounting principles generally accepted in the United States

of America, although not reasonably determinable, are presumed to be material.

INTERNAL CONTROL OVER FINANCIAL REPORTING

In planning and performing our audit of the financial statements, we considered the City’s internal

control over financial reporting (internal control) to determine the audit procedures that are

appropriate in the circumstances for the purpose of expressing our opinions on the financial

statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s

internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s

internal control.


Our consideration of internal control was for the limited purpose described in the preceding

paragraph and was not designed to identify all deficiencies in internal control that might be

material weaknesses or significant deficiencies and therefore, material weaknesses or significant

deficiencies may exist that were not identified. However, as described in the accompanying

Schedule of Audit Findings and Responses, we identified certain deficiencies in internal control

that we consider to be material weaknesses.

A deficiency in internal control exists when the design or operation of a control does not allow

management or employees, in the normal course of performing their assigned functions, to prevent,

or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a

combination of deficiencies, in internal control such that there is a reasonable possibility that a

material misstatement of the City's financial statements will not be prevented, or detected and

corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of

deficiencies, in internal control that is less severe than a material weakness, yet important enough

to merit attention by those charged with governance. We consider the deficiencies described in

the accompanying Schedule of Audit Findings and Responses as Finding 2017-001 to be material

weaknesses.

COMPLIANCE AND OTHER MATTERS

As part of obtaining reasonable assurance about whether the City’s financial statements are free

from material misstatement, we performed tests of the City’s compliance with certain provisions

of laws, regulations, contracts and grant agreements, noncompliance with which could have a

direct and material effect on the determination of financial statement amounts. However,

providing an opinion on compliance with those provisions was not an objective of our audit, and

accordingly, we do not express such an opinion.

The results of our tests disclosed no instances of noncompliance or other matters that are required

to be reported under Government Auditing Standards.

CITY’S RESPONSE TO FINDINGS

The City’s response to the findings identified in our audit is described in the accompanying

Schedule of Audit Findings and Responses. The City’s response was not subjected to the auditing

procedures applied in the audit of the financial statements and, accordingly, we express no opinion

on the response.


PURPOSE OF THIS REPORT

The purpose of this report is solely to describe the scope of our testing of internal control and

compliance and the results of that testing, and not to provide an opinion on the effectiveness of the

City’s internal control or on compliance. This report is an integral part of an audit performed in

accordance with Government Auditing Standards in considering the City’s internal control and

compliance. Accordingly, this communication is not suitable for any other purpose. However,

this report is a matter of public record and its distribution is not limited. It also serves to

disseminate information to the public as a reporting tool to help citizens assess government

operations.

Pat McCarthy

State Auditor

Olympia, WA

February 7, 2019


INDEPENDENT AUDITOR’S REPORT ON

FINANCIAL STATEMENTS

City of Buckley



City of Buckley

Buckley, Washington

REPORT ON THE FINANCIAL STATEMENTS

We have audited the accompanying financial statements of the City of Buckley, for the year ended

December 31, 2017, and the related notes to the financial statements, which collectively comprise

the City’s financial statements, as listed on page 15.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements

in accordance with the financial reporting provisions of Washington State statutes and the

Budgeting, Accounting and Reporting System (BARS) manual prescribed by the State Auditor

described in Note 1. This includes determining that the basis of accounting is acceptable for the

presentation of the financial statements in the circumstances. Management is also responsible for

the design, implementation and maintenance of internal control relevant to the preparation and fair

presentation of financial statements that are free from material misstatement, whether due to fraud

or error.

Auditor’s Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We

conducted our audit in accordance with auditing standards generally accepted in the United States

of America and the standards applicable to financial audits contained in Government Auditing

Standards, issued by the Comptroller General of the United States. Those standards require that

we plan and perform the audit to obtain reasonable assurance about whether the financial

statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and

disclosures in the financial statements. The procedures selected depend on the auditor’s judgment,

including the assessment of the risks of material misstatement of the financial statements, whether


due to fraud or error. In making those risk assessments, the auditor considers internal control

relevant to the City’s preparation and fair presentation of the financial statements in order to design

audit procedures that are appropriate in the circumstances, but not for the purpose of expressing

an opinion on the effectiveness of the City’s internal control. Accordingly, we express no such

opinion. An audit also includes evaluating the appropriateness of accounting policies used and the

reasonableness of significant accounting estimates made by management, as well as evaluating the

overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis

for our audit opinions.

Unmodified Opinion on Regulatory Basis of Accounting (BARS Manual)

As described in Note 1, the City of Buckley has prepared these financial statements to meet the

financial reporting requirements of Washington State statutes using accounting practices

prescribed by the State Auditor’s Budgeting, Accounting and Reporting System (BARS) manual.

Those accounting practices differ from accounting principles generally accepted in the United

States of America (GAAP). The differences in these accounting practices are also described in

Note 1.

In our opinion, the financial statements referred to above present fairly, in all material respects,

the financial position and results of operations of the City of Buckley, for the year ended

December 31, 2017, on the basis of accounting described in Note 1.

Basis for Adverse Opinion on U.S. GAAP

Auditing standards issued by the American Institute of Certified Public Accountants (AICPA)

require auditors to formally acknowledge when governments do not prepare their financial

statements, intended for general use, in accordance with GAAP. The effects on the financial

statements of the variances between GAAP and the accounting practices the City used, as

described in Note 1, although not reasonably determinable, are presumed to be material. As a

result, we are required to issue an adverse opinion on whether the financial statements are

presented fairly, in all material respects, in accordance with GAAP.


Adverse Opinion on U.S. GAAP

The financial statements referred to above were not intended to, and in our opinion they do not,

present fairly, in accordance with accounting principles generally accepted in the United States of

America, the financial position of the City of Buckley, as of December 31, 2017, or the changes

in financial position or cash flows for the year then ended, due to the significance of the matter

discussed in the above “Basis for Adverse Opinion on U.S. GAAP” paragraph.

Other Matters

Supplementary and Other Information

Our audit was conducted for the purpose of forming an opinion on the financial statements taken

as a whole. The Schedule of Liabilities is presented for purposes of additional analysis, as required

by the prescribed BARS manual. This schedule is not a required part of the financial statements.

Such information is the responsibility of management and was derived from and relates directly to

the underlying accounting and other records used to prepare the financial statements. The

information has been subjected to the auditing procedures applied in the audit of the financial

statements and certain additional procedures, including comparing and reconciling such

information directly to the underlying accounting and other records used to prepare the financial

statements or to the financial statements themselves, and other additional procedures in accordance

with auditing standards generally accepted in the United States of America. In our opinion, the

information is fairly stated, in all material respects, in relation to the financial statements taken as

a whole.

OTHER REPORTING REQUIRED BY GOVERNMENT AUDITING

STANDARDS

In accordance with Government Auditing Standards, we have also issued our report dated

February 7, 2019 on our consideration of the City’s internal control over financial reporting and

on our tests of its compliance with certain provisions of laws, regulations, contracts and grant

agreements and other matters. The purpose of that report is to describe the scope of our testing of

internal control over financial reporting and compliance and the results of that testing, and not to

provide an opinion on internal control over financial reporting or on compliance. That report is an


integral part of an audit performed in accordance with Government Auditing Standards in

considering the City’s internal control over financial reporting and compliance.

Pat McCarthy

State Auditor

Olympia, WA

February 7, 2019


FINANCIAL SECTION

City of Buckley


FINANCIAL STATEMENTS

Fund Resources and Uses Arising from Cash Transactions – 2017

Fiduciary Fund Resources and Uses Arising from Cash Transactions – 2017

Notes to Financial Statements – 2017

SUPPLEMENTARY AND OTHER INFORMATION

Schedule of Liabilities – 2017

Beginning Cash and Investments30810 Reserved30880 Unreserved388 / 588 Prior Period Adjustments, Net

Revenues310 Taxes320 Licenses and Permits330 Intergovernmental Revenues340 Charges for Goods and Services350 Fines and Penalties360 Miscellaneous RevenuesTotal Revenues:

Expenditures510 General Government520 Public Safety530 Utilities540 Transportation550 Natural and Economic

Environment560 Social Services570 Culture and RecreationTotal Expenditures: Excess (Deficiency) Revenues over Expenditures:

Other Increases in Fund Resources391-393, 596 Debt Proceeds397 Transfers-In385 Special or Extraordinary Items386 / 389 Custodial Activities381, 395, 398 Other ResourcesTotal Other Increases in Fund Resources:

Other Decreases in Fund Resources594-595 Capital Expenditures591-593, 599 Debt Service597 Transfers-Out585 Special or Extraordinary Items586 / 589 Custodial Activities581 Other UsesTotal Other Decreases in Fund Resources:

Increase (Decrease) in Cash and Investments:Ending Cash and Investments

5081000 Reserved5088000 UnreservedTotal Ending Cash and Investments

Total for All Funds

(Memo Only)001 Current

Expense101 Street Operations

102 Street Capital

Improvements

2,000,931 - 19,600 476,82310,193,903 7,013,569 - -

- - - -

3,677,640 2,679,916 - -421,661 421,661 - -669,335 149,696 103,324 383,401

5,238,885 536,723 15,900 220,780121,548 121,548 - -

1,504,437 271,603 40 1,59111,633,506 4,181,147 119,263 605,772

1,424,810 1,424,810 - -2,435,310 2,094,660 - -3,141,572 145 - -

367,542 - 163,037 203,487558,574 466,910 - -

1,206 1,206 - -435,207 434,203 - -

8,364,221 4,421,934 163,037 203,4873,269,285 (240,787) (43,773) 402,285

- - - -2,008,124 715,192 97,500 43,750

- - - -200,372 178,055 - -165,000 - - -

2,373,496 893,247 97,500 43,750

1,596,100 181,944 - 670,5421,040,461 - - -1,954,374 166,712 71,226 45,696

- - - -196,740 193,339 - -

- - - -4,787,675 541,995 71,226 716,238

855,106 110,465 (17,499) (270,203)

1,936,775 - 2,100 206,62011,113,165 7,124,033 - -13,049,940 7,124,033 2,100 206,620

The accompanying notes are an integral part of this statement.

City of BuckleyFund Resources and Uses Arising from Cash Transactions

For the Year Ended December 31, 2017

Page 16









103 Transportation Benefit District

105 Emergency Medical Services

109 Crim Just/drug

Enforcement

134 Fire Dept Station

Construction

36,058 134,738 84,014 205,830- - - -- - - -

93,776 225,007 74,414 -- - - -- 1,270 6,645 -- 70,517 - 8,753- - - -

242 10,593 733 3,86194,018 307,386 81,792 12,614

- - - -- 280,136 16,686 11,977- - - -

978 - - -- - - -

- - - -- - - -

978 280,136 16,686 11,97793,040 27,251 65,106 637

- - - -- - - -- - - -- 5,535 - -- - - -- 5,535 - -

53,750 - - 1,074- - - -

43,750 7,500 50,000 2,705- - - -- - - -- - - -

97,500 7,500 50,000 3,779

(4,460) 25,286 15,106 (3,142)

31,598 160,023 99,120 202,689- - - -

31,598 160,023 99,120 202,689



Page 17









136 Visitor Promo & Devel

202 Fire Station Construction Debt Service

307 Capital Improvement

308 Comp Plan Capital Improve

102,362 52,566 490,642 235,861- - - -- - - -

31,094 303,760 134,837 134,837- - - -- - - -- - - -- - - -

1,228 - 64,088 1,77432,321 303,760 198,925 136,611

- - - -- - - 31,851- - - -- - - -

10,972 - 149 80,543

- - - -543 - - 460

11,515 - 149 112,85420,807 303,760 198,776 23,757

- - - -- 2,705 75,000 -- - - -- - - -- - 165,000 -- 2,705 240,000 -

- - 273,975 -- 300,300 - -

3,688 - 29,962 -- - - -- - - -- - - -

3,688 300,300 303,937 -

17,119 6,165 134,839 23,757

119,479 58,731 625,482 259,618- - - -

119,479 58,731 625,482 259,618



Page 18









401 Natural Gas402 Water

Sewer 403 Solid Waste

407 Storm Water

Operations &

- - - -4,078 2,093,635 12,949 882,622

- - - -

- - - -- - - -- - - 25,000

2,193 2,870,308 973,047 531,455- - - -

32 721,652 88 424,6672,225 3,591,960 973,135 981,123

- - - -- - - -

235 1,893,988 887,344 359,860- - - 40- - - -

- - - -- - - -

235 1,893,988 887,344 359,9001,990 1,697,972 85,791 621,222

- - - -- 937,537 - 100,177- - - -- 11,283 - 5,500- - - -- 948,820 - 105,677

- 270,068 - 90,520- 740,161 - -

3,000 1,237,891 64,863 225,589- - - -- 2,987 84 -- - - -

3,000 2,251,108 64,947 316,109

(1,010) 395,684 20,844 410,790

- - - -3,068 2,489,318 33,794 1,293,4133,068 2,489,318 33,794 1,293,413



Page 19









430 Utility Equipment

Reserve701 Cemetery Improvement

- 162,436187,050 -

- -

- -- -- -- 9,208- -

2,246 -2,246 9,208

- -- -- -- -- -

- -- -- -

2,246 9,208

- -36,262 -

- -- -- -

36,262 -

54,227 -- -

1,791 -- -- 330- -

56,018 330

(17,510) 8,878

- 171,314169,539 -169,539 171,314



Page 20

308 Beginning Cash and Investments388 & 588 Prior Period Adjustment, Net310-390 Additions510-590 Deductions

Net Increase (Decrease) in Cash and Investments:

508 Ending Cash and Investments

Agency

15,390-

375,698375,929

(231)

15,159

City of BuckleyFiduciary Fund Resources and Uses Arising from Cash Transactions


The accompanying notes are an integral part of this statement.

Page 21

Cash Basis Budgeting, Accounting and Reporting System

Schedule of Liabilities

Page 22

Page 23

Page 24

Page 25

Page 26

Page 27

Page 28

(combine with PERS 1 for reporting)

(combine with TRS 1 for reporting)

Page 29

Total Net Pension Liability (Schedule 09)

Net Pension Assets (do not net with the liabilities)

Assets not reported on Schedule 09

Page 30

Page 31

Page 32

Page 33

ID. No. DescriptionBeginning Balance Additions Reductions Ending BalanceDue Date

General Obligation Debt/Liabilities

251.12 Fire Station - GO Bond (voted) 4,415,000 - 110,000 4,305,00012/1/2040

4,415,000 - 110,000 4,305,000Total General Obligation Debt/Liabilities:

Revenue and Other (non G.O.) Debt/Liabilities

263.82 Sewer - PW 97 63,156 - 63,156 -6/30/2017

263.82 Sewer - PW 98 69,338 - 34,667 34,6716/30/2018

263.82 Sewer - PW 03 276,621 - 39,517 237,1046/30/2023

263.82 STP Upgrade - PW 06 3,500,000 - 350,000 3,150,0006/30/2026

263.82 Sewer - PC 08 1,421,053 - 118,421 1,302,6326/30/2028

263.82 Water - PC 13 1,474,131 - 99,152 1,374,9796/1/2032

259.12 Gen'l Obligation-Compensated Absence Liability

365,112 20,860 - 385,97212/31/2017

259.12 W/S/WWTP - Compensated Absence Liability

52,235 10,270 - 62,50512/31/2017

264.30 Pension Liability 1,613,529 - 183,963 1,429,566

8,835,175 31,130 888,876 7,977,429Total Revenue and Other (non G.O.) Debt/Liabilities:

12,282,429998,87631,13013,250,175Total Liabilities:

City of BuckleySchedule of Liabilities


Page 34


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.

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As an elected agency, the State Auditor's Office has the independence necessary to objectively

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as well as to satisfy the requirements of federal, state, and local laws.

Our audits look at financial information and compliance with state, federal and local laws on the

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Documents

Financial Statements Audit Report City of Buckley