Washington State Auditor’s Office  
Accountability Audit Report  
Washington Counties Risk Pool  
Thurston County  
Report Date  
April 11, 2013  
Report No. 1009542  
Issue Date  
April 29, 2013  
Washington State Auditor  
Troy Kelley  
April 29, 2013  
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  
April 11, 2013  
Audit Summary .......................................................................................................................... 1  
Related Reports......................................................................................................................... 2  
Description of the Pool............................................................................................................... 3  
Audit Summary  
Washington Counties Risk Pool  
Thurston County  
April 11, 2013  
ABOUT THE AUDIT  
This report contains the results of our independent accountability audit of the  
Washington Counties Risk Pool from October 1, 2011 through September 30, 2012.  
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:  
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Financial condition  
Claims monitoring  
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Payroll  
Disbursements  
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  
April 11, 2013  
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  
April 11, 2013  
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 fiscal year 2012, the Pool operated on an operating budget of  
approximately $1.84 million and had 10 employees.  
APPOINTED OFFICIALS  
These officials served during the audit period:  
Executive Committee:  
Spokane County  
Clark County  
Lewis County  
Steve Bartel, President  
Mark Wilsdon, Secretary-Treasurer  
F. Lee Grose  
Pend Oreille County  
Chelan County  
Laura Merrill  
Keith Goehner  
Thurston County  
Douglas County  
Whatcom County  
Okanogan County  
Walla Walla County  
Columbia County  
Skamania County  
Benton County  
Tammy Devlin  
Steven Clem  
Randall Watts  
Andrew Lampe  
Jay Winter (through February 2012)  
Drew Woods (effective March 2012)  
Marilyn Butler (through July 2012)  
Bryan Perry (effective (August 2012)  
Vyrle Hill  
Executive Director  
Accounting Officer  
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) 292-4500  
www.wcrp.info  
Website:  
AUDIT HISTORY  
We audit the Pool on an annual basis. The Pool has not received a finding 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.  
Our mission is to 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  
Troy Kelley  
Chief of Staff  
Doug Cochran  
Chuck Pfeil, CPA  
Larisa Benson  
Kelly Collins, CPA  
Jan M. Jutte, CPA, CGFM  
Sadie Armijo  
Barb Hinton  
Mike Murphy  
Mary Leider  
Director of State and Local Audit  
Director of Performance Audit  
Deputy Director of State and Local Audit  
Deputy Director of State and Local Audit  
Deputy Director of State and Local Audit  
Deputy Director of Quality Assurance  
Local Government Liaison  
Public Records Officer  
Main number  
Toll-free Citizen Hotline  
(360) 902-0370  
(866) 902-3900  
Website  
www.sao.wa.gov  
Subscription Service  
https://www.sao.wa.gov/EN/News/Subscriptions