Farmington cemetery passes audit

The Office of Washington State Auditor Pat McCarthy has concluded its audit of the Whitman County Cemetery District No. 8 at Farmington, issuing a report of compliance with state laws and control over safeguarding public resources.

The audit, released Dec. 7, was primarily done off-site, referring to documents and information provided by the cemetery district.

The limited audit included review of meeting minutes for compliance with the Open Meetings Act, internal controls over assets, revenues and disbursements, verifying that annual reports were submitted to the State Auditor complete and filed in a timely manner, review of the district's annual revenues and expenditures for unusual transactions and trends, corroborating financial information reported by the district and reviewing expenditures.

The audit spans Jan. 1, 2015 to Dec. 31, 2016.

The District received approximately $8,000 in annual revenue from 2015 and $4,000 in 2016.

The State Auditor's Office examines the financial affairs of all local governments at least once every three years.