Professional Documents
Culture Documents
I-COM's Financial Statements Audit Report From The Washington State Auditor's Office
I-COM's Financial Statements Audit Report From The Washington State Auditor's Office
I-COM's Financial Statements Audit Report From The Washington State Auditor's Office
Audit Period
January 1, 2007 through December 31, 2008
Board of Directors
I-COM
Oak Harbor, Washington
We are issuing this report in order to provide information on the Center’s financial condition.
Sincerely,
Insurance Building, P.O. Box 40021 Olympia, Washington 98504-0021 (360) 902-0370 TDD Relay (800) 833-6388
FAX (360) 753-0646 http://www.sao.wa.gov
Table of Contents
I-COM
Island County
January 1, 2007 through December 31, 2008
Financial Section........................................................................................................................ 8
Schedule of Audit Findings and Responses
I-COM
Island County
January 1, 2007 through December 31, 2008
Background:
Our audit identified material weaknesses in controls that adversely affect the Center’s
ability to produce reliable financial statements and notes to the financial statements.
Government Auditing Standards, prescribed by the Comptroller General of the United
States, require the auditor to communicate significant deficiencies, as defined below in
the Applicable Laws and Regulations section, as a finding.
Description of Condition
The following internal controls weaknesses were identified during our audit, when taken
together, represent a material weakness:
I-COM staff responsible for the preparation of the financial statements did not
have adequate technical knowledge to accurately prepare financial statements in
accordance with reporting requirements.
I-COM’s financial statements contained errors that were not detected by its
employees. The statements were not reviewed in sufficient detail to identify the
errors before they were submitted for audit.
Cause of Condition
This was I-COM’s first financial statement audit. I-COM staff has not had the training or
experience necessary to accurately prepare the financial statements.
Effect of Condition
_________________________________________________________________________________________________________
Washington State Auditor's Office
1
Salaries and wages were overstated on the financial statements by $211,533
and $247,030 in 2007 and 2008, respectively.
I-COM later corrected the errors; however, these deficiencies in internal controls make it
reasonably possible more serious misstatements could occur and not be prevented or
detected by the Center in the future.
Recommendation
Center’s Response
I-COM will follow the State Auditor’s recommendations. It is important to note that there
was no misappropriation of funds, and any errors in financial reporting have been
corrected to the satisfaction of the State Auditor’s Office. All accounts maintained by
I-COM are reconciled on a monthly basis with oversight by the Director. The individual
responsible for preparing the annual financial reports will receive additional training on an
ongoing basis to ensure future reporting compliance.
Auditor’s Remarks
We thank the Center for its cooperation and assistance during the audit and
acknowledge its commitment to improving the condition described. We will review the
status of this issue during our next audit.
The system shall exhibit true accounts and detailed statements of funds
collected, received, and expended for account of the public for any
purpose whatever, and by all public officers, employees, or other persons.
The accounts shall show the receipt, use, and disposition of all public
property, and the income, if any, derived there from; all sources of public
income, and the amounts due and received from each source; all
receipts, vouchers, and other documents kept, or required to be kept,
necessary to isolate and prove the validity of every transaction; all
_________________________________________________________________________________________________________
Washington State Auditor's Office
2
statements and reports made or required to be made, for the internal
administration of the office to which they pertain; and all reports published
or required to be published, for the information of the people regarding
any and all details of the financial administration of public affairs.
Government Auditing Standards, January 2007 Revision - Section 5.11, states in part:
For all financial audits, auditors should report the following deficiencies in
internal control:
_________________________________________________________________________________________________________
Washington State Auditor's Office
3
Independent Auditor’s Report on Internal
Control over Financial Reporting and on
Compliance and Other Matters in Accordance
with Government Auditing Standards
I-COM
Island County
January 1, 2007 through December 31, 2008
Board of Directors
I-COM
Oak Harbor, Washington
We have audited the financial statements of I-COM, Island County, Washington, as of and for
the years ended December 31, 2008 and 2007, and have issued our report thereon dated
April 15, 2010.
We conducted our audits in accordance with auditing standards generally accepted in the
United States of America and the standards applicable to the financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States.
Our consideration of internal control over financial reporting was for the limited purpose
described in the preceding paragraph and would not necessarily identify all deficiencies in
internal control over financial reporting that might be significant deficiencies or material
weaknesses. However, as discussed below, we identified certain deficiencies involving the
internal control over financial reporting that we consider to be significant deficiencies.
A control deficiency 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 misstatements on a timely basis. A significant deficiency is a control
deficiency, or combination of control deficiencies, that adversely affects the Center's ability to
initiate, authorize, record, process or report financial data reliably in accordance with generally
accepted accounting principles such that there is more than a remote likelihood that a
misstatement of the Center's financial statements that is more than inconsequential will not be
prevented or detected by the Center's internal control over financial reporting.
_________________________________________________________________________________________________________
Washington State Auditor's Office
4
A material weakness is a significant deficiency, or combination of significant deficiencies, that
results in more than a remote likelihood that a material misstatement of the financial statements
will not be prevented or detected by the Center's internal control. Our consideration of the
internal control over financial reporting was for the limited purpose described in the first
paragraph of this section and would not necessarily identify all deficiencies in the internal control
that might be significant deficiencies and, accordingly, would not necessarily disclose all
significant deficiencies that are also considered to be material weaknesses. We consider the
deficiencies described in the accompanying Schedule of Audit Findings and Responses as
Finding 1 to be material weaknesses.
The results of our tests disclosed no instances of noncompliance or other matters that are
required to be reported under Government Auditing Standards.
The Center’s response to the finding identified in our audit is described in the accompanying
Schedule of Audit Findings and Responses. We did not audit the Center’s response and,
accordingly, we express no opinion on it.
This report is intended for the information and use of management and the Board of Directors.
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.
_________________________________________________________________________________________________________
Washington State Auditor's Office
5
Independent Auditor’s Report on Financial
Statements
I-COM
Island County
January 1, 2007 through December 31, 2008
Board of Directors
I-COM
Oak Harbor, Washington
We have audited the accompanying financial statements of I-COM, Island County, Washington,
for the years ended December 31, 2008 and 2007. These financial statements are the
responsibility of the Center’s management. Our responsibility is to express an opinion on these
financial statements based on our audits.
We conducted our audits 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 of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial statement
presentation. We believe that our audits provide a reasonable basis for our opinion.
As described in Note 1b to the financial statements, the Center prepares its financial statements
on the basis of accounting that demonstrates compliance with Washington State statutes and
the Budgeting, Accounting and Reporting System (BARS) manual prescribed by the State
Auditor, which is a comprehensive basis of accounting other than generally accepted
accounting principles.
In our opinion, the financial statements referred to above present fairly, in all material respects,
the financial position and results of operations of I-COM, for the years ended December 31,
2008 and 2007, on the basis of accounting described in Note 1b.
In accordance with Government Auditing Standards, we have also issued our report on our
consideration of the Center’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 the internal control over financial reporting or on compliance. That report is an
integral part of an audit performed in accordance with Government Auditing Standards and
should be considered in assessing the results of our audits.
Our audits were performed for the purpose of forming an opinion on the financial statements
taken as a whole. The accompanying Schedules of Long-Term Debt are presented for
_________________________________________________________________________________________________________
Washington State Auditor's Office
6
purposes of additional analysis as required by the prescribed BARS manual. These schedules
are not a required part of the financial statements. Such information has been subjected to the
auditing procedures applied in the audit of the financial statements and, in our opinion, is fairly
stated, in all material respects, in relation to the financial statements taken as a whole.
_________________________________________________________________________________________________________
Washington State Auditor's Office
7
Financial Section
I-COM
Island County
January 1, 2007 through December 31, 2008
FINANCIAL STATEMENTS
SUPPLEMENTAL INFORMATION
_________________________________________________________________________________________________________
Washington State Auditor's Office
8
MCAG No. 0951 Statement C-1
Statement of Activities Arising from Cash Transactions For the Year Ended December 31, 2008
OPERATING RECEIPTS
Charges for Services (User Fees) $ 1,284,992.00
Intergornmental (State Grants) $ 40,943.00
Miscellaneous (Other) $ 43,761.00
Total Operating Receipts $ 1,369,696.00
OPERATING DISBURSEMENTS
Salaries & Wages $ 952,970.98
Personnel Benefits $ 444,468.62
Supplies $ 18,443.83
Other Services & Charges $ 475,165.49
Intergovernmental Services $ 6,619.00
Total Operating Expenses $ 1,897,667.92
NON-OPERATING RECEIPTS
Investment Income (incl. Interest Earned) $ 6,414.01
Taxes (E911 Excise Tax) $ 529,350.00
Proceeds from Sale of Investments (investments cashed) $ 200,000.00
Other Non-Operating Receipts (xfers into Payroll Acct) $ 1,100,000.00
Other Non-Operating Receipts (misc. deposits) $ 9,907.87
Total Nonoperating Receipts $ 1,845,671.88
NON-OPERATING DISBURSEMENTS
Purchase of Capital Assets $ 63,651.00
Long-Term Debt Payments - Principal $ 38,853.43
Long-Term Debt Payments - Interest $ 14,848.57
Purchase of Investments $ 150,000.00
Other Non-Operating Disbursements (xfers out of Co Acct) $ 1,100,000.00
Total Nonoperating Disbursements $ 1,367,353.00
_________________________________________________________________________________________________________
Washington State Auditor's Office
9
MCAG No. 0951 Statement C-1
Statement of Activities Arising from Cash Transactions For the Year Ended December 31, 2007
_________________________________________________________________________________________________________
Washington State Auditor's Office
10
Island County Emergency Services Communications Center (I-COM)
Notes to Financial Statements
January 1, 2008 through December 31, 2008
The following notes are an integral part of the accompanying financial statements.
A. Reporting Entity
The Island County Emergency Services Communications Center (I-COM) is an interlocal agency
providing Enhanced 9-1-1 services and consolidated law enforcement, fire and emergency medical
dispatch to the citizens of Island County.
I-COM is governed by a seven member Board of Directors who are responsible for appointing the
Director and overseeing the Center’s affairs.
The accounting policies of the Center conform to the Budgeting, Accounting and Reporting System
(BARS) for Category Two Local Governments prescribed by the State Auditor. For financial reporting
purposes, the Center includes all funds that are controlled by or dependent on the Center’s board of
directors. Control by or dependence on the Center was determined on the basis of taxing authority,
general obligations of the Center, and obligation of the Center to finance any deficits that occur or receipt
of significant subsidies to finance certain Center operations.
B. Basis of Presentation
Accounting records for the Center are maintained in accordance with methods prescribed by the State
Auditor under the authority of the Washington State law, Chapter 43.09 RCW. The accounts of the
Center are organized on the basis of funds, each of which is considered a separate accounting entity.
Fund accounting is designed to demonstrate legal compliance and to aid financial management by
segregation transactions related to certain Center functions or activities. Each fund is accounted for with
a separate set of self-balancing accounts that comprise its cash and investments, revenues, and
expenditures. The Center’s resources are allocated to and accounted for in individual funds depending
on what they are to be spent for and how they are controlled.
Basis of accounting refers to revenues and expenditures, or expenses that are recognized in the
accounts, and reported in the financial statements. The Center’s funds are operated on the cash basis
of accounting. Under the cash basis of accounting, revenues are recognized when received in cash
rather than when measurable and available, and expenditures are recognized when warrants are issued
rather than when incurred. Purchases of fixed assets are expensed during the year acquired and no
general fixed asset account group is established.
The Center’s financial statements are excerpted from accounting records maintained for the Center by
Island County in accordance with the method prescribed by the State Auditor under the Authority of
Washington State law, Chapter 43.09, RCW. The financial statements are presented on the cash basis.
The financial statements do not present the financial position of the Center and are not intended to
present results of operations in conformity with generally accepted accounting principles.
_________________________________________________________________________________________________________
Washington State Auditor's Office
11
D. Budgets And Budgetary Accounting
The Center’s budget procedures are mandated by RCW 52.16.070. The director of the Center is
required annually, by law, to prepare and certify a budget of the requirements of each Center fund, and
deliver it to the legislative authority of the county in ample time for tax levies to be made for Center
purposes.
Beyond preparation and certification of the annual budget, the Center is not required by law to maintain
budgetary accounting. However, except as authorized by the issuance and sale of general obligation
bonds, the creation of local improvement Centers, and the issuance of local improvement bonds and
warrants of the Center, the board of directors may not incur expenditures in excess of the aggregate
amount of taxes levied for that year, revenues derived from all other sources, and the cash balances on
hand in the expense and reserve funds of the Center on the first day of that year.
In the event there are unpaid warrants drawn on any Center funds for expenditures and obligations
incurred and outstanding at the end of any calendar year, the warrants may be paid from taxes collected
in the subsequent year or years and from other income.
As required by law, the County Treasurer is charged with receiving and disbursing Center revenues,
collecting taxes and assessments authorized and levied and to credit Center revenues to the proper
fund.
The County Treasurer also pays out money received for the account of the Center on warrants issued by
the County Auditor against the proper funds of the Center. The warrants are issued on vouchers
approved and signed by a majority of the Center’s Board of Directors and by the Director.
The County Treasurer is the ex officio treasurer for I-COM. In this capacity, the County Treasurer
received deposits and transacts investments on the Center’s behalf. The investments are held by the
County Treasurer on behalf of the Center. Center investments are in the Washington State Investment
Pool pursuant to the requirements of Washington State law per Chapter 39.54 of the Revised Code of
Washington. Investments are stated at cost.
The County Treasurer is required to report monthly in writing to the director of the Center the amount of
money held by the County in each fund and the amount of receipts and disbursements for each fund
during the preceding month.
_________________________________________________________________________________________________________
Washington State Auditor's Office
12
Note 2 - Taxes
The County Treasurer acts as an agent to collect taxes levied in the County for all taxing authorities.
Collections are distributed at the end of each month. The Center recognized tax revenues when cash is
recorded as received by the County.
The Center does not maintain a general fixed assets account group. However, a subsidiary list of fixed
assets is maintained and annual physical inventories are taken.
Substantially all Center full time and qualifying part-time employees participate in PERS II or III
administered by the Department of Retirement Systems, under cost-sharing multiple-employer public
employee retirement systems. Actuarial information is on a system-wide basis and is not considered
pertinent to the Center’s financial statements. Contributions to the systems by both employee and
employer are based upon gross wages covered by the plan.
Historical trend or other information regarding each plan is presented in the State Department of
Retirement Systems 2002 annual financial report. A copy of this report may be obtained at:
In the opinion of management, there are no known contingencies, that would not be adequately covered
by the Center’s insurance carrier.
The accompanying Schedule of Long-Term Debt (09) provides a listing of the outstanding debt of I-COM
and summarizes I-COM’s debt transactions for 2007. The debt service payment for the fiscal year being
reported and future payment requirements, including interest, are as follows:
Year General Obligations Bonds Revenue Bonds Other Debt Total Debt
2008 $0.00 $0.00 $53,702.00 $53,702.00
2009 $0.00 $0.00 $53,702.00 $53,702.00
2010 $0.00 $0.00 $53,702.00 $53,702.00
2011 $0.00 $0.00 $53,702.00 $53,702.00
2012 $0.00 $0.00 $53,702.00 $53,702.00
TOTALS $0.00 $0.00 $268,510.00 $268,510.00
_________________________________________________________________________________________________________
Washington State Auditor's Office
13
Island County Emergency Services Communications Center (I-COM)
Notes to Financial Statements
January 1, 2007 through December 31, 2007
The following notes are an integral part of the accompanying financial statements.
A. Reporting Entity
The Island County Emergency Services Communications Center (I-COM) is an interlocal agency
providing Enhanced 9-1-1 services and consolidated law enforcement, fire and emergency medical
dispatch to the citizens of Island County.
I-COM is governed by a seven member Board of Directors who are responsible for appointing the
Director and overseeing the Center’s affairs.
The accounting policies of the Center conform to the Budgeting, Accounting and Reporting System
(BARS) for Category Two Local Governments prescribed by the State Auditor. For financial reporting
purposes, the Center includes all funds that are controlled by or dependent on the Center’s board of
directors. Control by or dependence on the Center was determined on the basis of taxing authority,
general obligations of the Center, and obligation of the Center to finance any deficits that occur or receipt
of significant subsidies to finance certain Center operations.
B. Basis of Presentation
Accounting records for the Center are maintained in accordance with methods prescribed by the State
Auditor under the authority of the Washington State law, Chapter 43.09 RCW. The accounts of the
Center are organized on the basis of funds, each of which is considered a separate accounting entity.
Fund accounting is designed to demonstrate legal compliance and to aid financial management by
segregation transactions related to certain Center functions or activities. Each fund is accounted for with
a separate set of self-balancing accounts that comprise its cash and investments, revenues, and
expenditures. The Center’s resources are allocated to and accounted for in individual funds depending
on what they are to be spent for and how they are controlled.
Basis of accounting refers to revenues and expenditures, or expenses that are recognized in the
accounts, and reported in the financial statements. The Center’s funds are operated on the cash basis
of accounting. Under the cash basis of accounting, revenues are recognized when received in cash
rather than when measurable and available, and expenditures are recognized when warrants are issued
rather than when incurred. Purchases of fixed assets are expensed during the year acquired and no
general fixed asset account group is established.
The Center’s financial statements are excerpted from accounting records maintained for the Center by
Island County in accordance with the method prescribed by the State Auditor under the Authority of
Washington State law, Chapter 43.09, RCW. The financial statements are presented on the cash basis.
The financial statements do not present the financial position of the Center and are not intended to
present results of operations in conformity with generally accepted accounting principles.
_________________________________________________________________________________________________________
Washington State Auditor's Office
14
D. Budgets And Budgetary Accounting
The Center’s budget procedures are mandated by RCW 52.16.070. The director of the Center is
required annually, by law, to prepare and certify a budget of the requirements of each Center fund, and
deliver it to the legislative authority of the county in ample time for tax levies to be made for Center
purposes.
Beyond preparation and certification of the annual budget, the Center is not required by law to maintain
budgetary accounting. However, except as authorized by the issuance and sale of general obligation
bonds, the creation of local improvement Centers, and the issuance of local improvement bonds and
warrants of the Center, the board of directors may not incur expenditures in excess of the aggregate
amount of taxes levied for that year, revenues derived from all other sources, and the cash balances on
hand in the expense and reserve funds of the Center on the first day of that year.
In the event there are unpaid warrants drawn on any Center funds for expenditures and obligations
incurred and outstanding at the end of any calendar year, the warrants may be paid from taxes collected
in the subsequent year or years and from other income.
As required by law, the County Treasurer is charged with receiving and disbursing Center revenues,
collecting taxes and assessments authorized and levied and to credit Center revenues to the proper
fund.
The County Treasurer also pays out money received for the account of the Center on warrants issued by
the County Auditor against the proper funds of the Center. The warrants are issued on vouchers
approved and signed by a majority of the Center’s Board of Directors and by the Director.
The County Treasurer is the ex officio treasurer for I-COM. In this capacity, the County Treasurer
received deposits and transacts investments on the Center’s behalf. The investments are held by the
County Treasurer on behalf of the Center. Center investments are in the Washington State Investment
Pool pursuant to the requirements of Washington State law per Chapter 39.54 of the Revised Code of
Washington. Investments are stated at cost.
The County Treasurer is required to report monthly in writing to the director of the Center the amount of
money held by the County in each fund and the amount of receipts and disbursements for each fund
during the preceding month.
_________________________________________________________________________________________________________
Washington State Auditor's Office
15
Note 2 - Taxes
The County Treasurer acts as an agent to collect taxes levied in the County for all taxing authorities.
Collections are distributed at the end of each month. The Center recognized tax revenues when cash is
recorded as received by the County.
The Center does not maintain a general fixed assets account group. However, a subsidiary list of fixed
assets is maintained and annual physical inventories are taken.
Substantially all Center full time and qualifying part-time employees participate in PERS II or III
administered by the Department of Retirement Systems, under cost-sharing multiple-employer public
employee retirement systems. Actuarial information is on a system-wide basis and is not considered
pertinent to the Center’s financial statements. Contributions to the systems by both employee and
employer are based upon gross wages covered by the plan.
Historical trend or other information regarding each plan is presented in the State Department of
Retirement Systems 2002 annual financial report. A copy of this report may be obtained at:
In the opinion of management, there are no known contingencies that would not be adequately covered
by the Center’s insurance carrier.
The accompanying Schedule of Long-Term Debt (09) provides a listing of the outstanding debt of I-COM
and summarizes I-COM’s debt transactions for 2007. The debt service payment for the fiscal year being
reported and future payment requirements, including interest, are as follows:
Year General Obligations Bonds Revenue Bonds Other Debt Total Debt
2007 $0.00 $0.00 $53,702.00 $53,702.00
2008 $0.00 $0.00 $53,702.00 $53,702.00
2009 $0.00 $0.00 $53,702.00 $53,702.00
2010 $0.00 $0.00 $53,702.00 $53,702.00
2011 $0.00 $0.00 $53,702.00 $53,702.00
2012 $0.00 $0.00 $53,702.00 $53,702.00
TOTALS $0.00 $0.00 $322,212.00 $322,212.00
_________________________________________________________________________________________________________
Washington State Auditor's Office
16
MCAG NO. 0951 SCHEDULE 9
Amount Redeemed
Date of Beginning Amount
Date of BARS Code Receiving Fund in Current Year BARS Code for Redeeming Ending Outstanding
ID No. Original Outstanding Issued in
Maturity for Receipt Number (Payments - Redemption Fund Number Debt 12/31/08
Issuance Debt 01/01/08 Current Year
Principal Only)
263.91 10/27/2005 6/30/2012 $ 270,478.26 $ - N/A N/A $ 38,853.43 596.28.03 752 $ 231,624.83
$ - $ - $ - $ -
$ - $ - $ - $ -
Total $ 270,478.26 $ - $ 38,853.43 $ 231,624.83
17
NOTE: Total payment amount was $53,702.00, $38,853.43 of which went to Principal and $14,848.57 went to Interest.
_________________________________________________________________________________________________________
MCAG NO. 0951 SCHEDULE 9
Amount Redeemed
Date of Beginning Amount
Date of BARS Code Receiving Fund in Current Year BARS Code for Redeeming Ending Outstanding
ID No. Original Outstanding Issued in
Maturity for Receipt Number (Payments - Redemption Fund Number Debt 12/31/07
Issuance Debt 01/01/07 Current Year
Principal Only)
263.91 10/27/2005 6/30/2012 $ 305,473.86 $ - N/A N/A $ 34,995.60 596.28.03 752 $ 270,478.26
$ - $ - $ - $ -
$ - $ - $ - $ -
Total $ 305,473.86 $ - $ 34,995.60 $ 270,478.26
18
NOTE: Total payment amount was $53,702.00, $34,995.60 of which went to Principal and $18,706.40 went to Interest.
_________________________________________________________________________________________________________
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 in cooperation 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 our 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 continue to refine our
reporting efforts to ensure the results of our audits are useful and understandable.
We take our role as partners in accountability seriously. We provide training and technical
assistance to governments and have an extensive quality assurance program.
Website www.sao.wa.gov
Subscription Service https://www.sao.wa.gov/EN/News/Subscriptions/