Washington State Auditor’s Office  
Accountability Audit Report  
Washington Counties Risk Pool  
Thurston County  
Report Date  
March 17, 2014  
Report No. 1011487  
Issue Date  
March 27, 2014  
Washington State Auditor  
Troy Kelley  
March 27, 2014  
Board of Directors  
Washington Counties Risk Pool  
Tumwater, Washington  
Report on Accountability  
We appreciate the opportunity to work in cooperation with your Pool 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 Washington Counties Risk Pool’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  
Insurance Building, P.O. Box 40021 ï‚Ÿ Olympia, Washington 98504-0021 ï‚Ÿ (360) 902-0370 ï‚Ÿ TDD Relay (800) 833-6388  
Table of Contents  
Washington Counties Risk Pool  
Thurston County  
March 17, 2014  
Audit Summary .......................................................................................................................... 1  
Related Reports......................................................................................................................... 2  
Description of the Pool............................................................................................................... 3  
Audit Summary  
Washington Counties Risk Pool  
Thurston County  
March 17, 2014  
ABOUT THE AUDIT  
This report contains the results of our independent accountability audit of the  
Washington Counties Risk Pool from October 1, 2012 through September 30, 2013.  
We evaluated internal controls and performed audit procedures on the activities of the  
Pool. We also determined whether the Pool 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:  
•
•
Solvency  
Actuary report review  
•
•
Compliance with WAC 200-100  
Accounts receivable  
RESULTS  
In the areas we examined, the Pool’s internal controls were adequate to safeguard  
public assets. The Pool also complied with state laws and regulations and its own  
policies and procedures in the areas we examined.  
Washington State Auditor’s Office  
1
Related Reports  
Washington Counties Risk Pool  
Thurston County  
March 17, 2014  
FINANCIAL  
Our opinion on the Pool’s financial statements is provided in a separate report, which  
includes the Pool’s financial statements.  
Washington State Auditor’s Office  
2
Description of the Pool  
Washington Counties Risk Pool  
Thurston County  
March 17, 2014  
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 and  
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 ten employees.  
APPOINTED OFFICIALS  
These officials served during the audit period:  
Executive Committee:  
Clark County  
Thurston County  
Mark Wilsdon, President  
Tammy Devlin, Vice President (beginning  
November 2012)  
Spokane County  
Benton County  
Chelan County  
Columbia County  
Douglas County  
Garfield County  
Jefferson County  
Kittitas County  
Steve Bartel, Secretary-Treasurer  
Bryan Perry  
Keith Goehner  
Andrew Woods  
Thad Duvall  
Dean Burton (beginning November 2012)  
David Alvarez (beginning March 2013)  
Lisa Young  
Lewis County  
Lee Grose  
Pend Oreille County  
Yakima County  
Laura Merrill (through October 2012)  
Larry Peterson (November through  
December 2012)  
Executive Director  
Accounting Officer  
Vyrle Hill  
Sue Colbo  
Washington State Auditor’s Office  
3
POOL CONTACT INFORMATION  
Address:  
Washington Counties Risk Pool  
2558 R W Johnson Road S.W., Suite 106  
Tumwater, WA 98512-6103  
Phone:  
(360) 292-4496  
www.wcrp.info  
Website:  
AUDIT HISTORY  
We audit the Pool on an annual basis. The Pool has been free from findings since its  
inception in 1988.  
Washington State Auditor’s Office  
4
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 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  
Chief of Staff  
Director of Performance and State Audit  
Director of Local Audit  
Deputy Director of State Audit  
Deputy Director of Local Audit  
Deputy Director of Local Audit  
Deputy Director of Quality Assurance  
Deputy Director of Communications  
Local Government Liaison  
Public Records Officer  
Troy Kelley  
Doug Cochran  
Chuck Pfeil, CPA  
Kelly Collins, CPA  
Jan M. Jutte, CPA, CGFM  
Sadie Armijo  
Mark Rapozo, CPA  
Barb Hinton  
Thomas Shapley  
Mike Murphy  
Mary Leider  
Main number  
Toll-free Citizen Hotline  
(360) 902-0370  
(866) 902-3900  
Website  
Subscription Service  
www.sao.wa.gov  
www.sao.wa.gov/EN/News/Subscriptions