The office of the Washington State Auditor (SAO) holds state and local governments accountable for their stewardship of public funds.
The City is required to have annual accountability and financial audits conducted by the SAO. An accountability audit examines and reports on how the City manages, uses, and safeguards public resources. A financial statement audit examines and reports on whether the city’s financial statements are accurate and complete and comply with provisions of laws, regulations, contracts and grant agreements.
The City of Battle Ground compiles financial statements that conform to generally accepted accounting principles (GAAP) and are audited in accordance with generally accepted auditing standards by the SAO. Pursuant to that requirement, the City issues the Annual Comprehensive Financial Report for each fiscal year end.
The City has earned the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting the past several years. This award is given to government entities which go beyond the minimum requirements of generally accepted accounting principles to prepare an Annual Comprehensive Financial Report that evidences the spirit of transparency and full disclosure.