Accountability Audit Report  
Washington Counties Risk Pool  
Thurston County  
For the period October 1, 2013 through September 30, 2014  
Published May 18, 2015  
Report No. 1014264  
Washington State Auditor  
May 18, 2015  
Board of Directors  
Washington Counties Risk Pool  
Tumwater, Washington  
Report on Accountability  
Thank you for the opportunity to work with you to promote accountability, integrity and  
openness in government. The State Auditor’s Office takes seriously our role of providing state  
and local governments with assurance and accountability as the independent auditor of public  
accounts. In this way, we strive to help government work better, cost less, deliver higher value  
and earn greater public trust.  
Independent audits provide essential accountability and transparency for Pool operations. This  
information is valuable to management, the governing body and public stakeholders when  
assessing the government’s stewardship of public resources.  
The attached comprises our report on the Pool’s compliance and safeguarding of public  
resources. Our independent audit report describes the overall results and conclusions for areas  
we examined. We appreciate the opportunity to work with your staff and we value your  
cooperation during the audit.  
Sincerely,  
JAN M. JUTTE, CPA, CGFM  
ACTING STATE AUDITOR  
OLYMPIA, WA  
Insurance Building, P.O. Box 40021 Olympia, Washington 98504-0021 (360) 902-0370 TDD Relay (800) 833-6388  
TABLE OF CONTENTS  
Audit Summary............................................................................................................................... 4  
Related Reports............................................................................................................................... 5  
Information About The Pool........................................................................................................... 6  
About The State Auditor’s Office................................................................................................... 7  
Washington State Auditor’s Office  
Page 3  
AUDIT SUMMARY  
Results in brief  
In the areas we audited, Pool operations complied with applicable requirements and provided  
adequate safeguarding of public resources.  
The Pool also complied with state laws and  
regulations and its own policies and procedures in the areas we examined.  
About the audit  
This report contains the results of our independent accountability audit of the Washington  
Counties Risk Pool from October 1, 2013 through September 30, 2014.  
Management is responsible for ensuring compliance and adequate safeguarding of public  
resources from fraud, loss or abuse. This includes the design, implementation and maintenance  
of internal controls relevant to these objectives.  
Our audit involved performing procedures to obtain evidence about the Pool’s uses of public  
resources, compliance with state laws and regulations and its own policies and procedures, and  
internal controls over such matters.  
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 fraud, loss, abuse, or  
noncompliance. The following areas were examined during this audit period:  
• Open Public Meetings Act  
• General revenues  
• General expenditures  
• Solvency  
• Credit cards  
• Payroll  
• Disbursements  
• Receipting  
• Actuary report review  
Washington State Auditor’s Office  
Page 4  
 
RELATED REPORTS  
Financial  
Our opinion on the Pool’s financial statements is provided in a separate report issued in May  
2015, which includes the Pool’s financial statements. That report is available on our website,  
http://portal.sao.wa.gov/ReportSearch.  
Washington State Auditor’s Office  
Page 5  
 
INFORMATION ABOUT THE POOL  
The Washington Counties Risk Pool was established to provide its member counties with joint  
programs and services including self insurance, purchasing of insurance, contracting for or hiring  
of personnel to provide administrative services, claims handling and risk management.  
The Pool is governed by a Board of Directors consisting of one representative designated by  
each member county. Its day-to-day operations are administered by the Board-appointed  
Executive Director who reports to an 11-member Executive Committee and the Board. For the  
year under audit, the Pool operated on an annual operating budget of approximately  
$2.08 million and had six employees.  
Contact information related to this report  
Address:  
Washington Counties Risk Pool  
2558 R.W. Johnson Road SW, Suite 106  
Tumwater, WA 98512-6103  
Contact:  
Sue Colbo, Accounting Officer  
(360) 292-4496  
Telephone:  
Website:  
www.wcrp.info  
Information current as of report publish date.  
Audit history  
You can find current and past audit reports for the Washington Counties Risk Pool at  
http://portal.sao.wa.gov/ReportSearch.  
Washington State Auditor’s Office  
Page 6  
 
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.  
We work with our audit clients and citizens to achieve our vision of government that works for  
citizens, by helping governments work better, cost less, deliver higher value, and earn greater  
public trust.  
In fulfilling our mission to hold state and local governments accountable for the use of public  
resources, we also hold ourselves accountable by continually improving our audit quality and  
operational efficiency and developing highly engaged and committed employees.  
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.  
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 as well as fraud, state whistleblower and citizen hotline investigations.  
The results of our work are widely distributed through a variety of reports, which are available  
on our website and through our free, electronic subscription service.  
We take our role as partners in accountability seriously, and provide training and technical  
assistance to governments, and have an extensive quality assurance program.  
Contact information for the State Auditor’s Office  
Thomas Shapley  
Deputy Director for Communications  
Thomas.Shapley@sao.wa.gov  
(360) 902-0367  
PublicRecords@sao.wa.gov  
(360) 902-0370  
Public Records requests  
Main telephone  
(866) 902-3900  
Toll-free Citizen Hotline  
Website  
www.sao.wa.gov  
Washington State Auditor’s Office  
Page 7