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Washington State Auditor's Office Audit Report on I-COM

Washington State Auditor's Office Audit Report on I-COM

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Washington State Auditor’s Office

Accountability Audit Report

Island County Emergency Services Communications Center (I-COM)
Report Date April 15, 2010 Report No. 1004026

Issue Date August 16, 2010

Washington State Auditor Brian Sonntag

August 16, 2010

Board of Directors I-COM Oak Harbor, Washington

Report on Accountability
We appreciate the opportunity to work in cooperation with your Center 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 I-COM’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,

BRIAN SONNTAG, CGFM STATE AUDITOR

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 April 15, 2010
Audit Summary .......................................................................................................................... 1 Related Reports ......................................................................................................................... 2 Description of the Center ........................................................................................................... 3 Status of Prior Audit Findings ..................................................................................................... 5

Audit Summary
I-COM Island County April 15, 2010

ABOUT THE AUDIT
This report contains the results of our independent accountability audit of I-COM for January 1, 2007 through December 31, 2008. We evaluated internal controls and performed audit procedures on the activities of the Center. We also determined whether the Center 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: Open Public Meetings Act Procurement State grants Payroll Safeguarding of assets

RESULTS
In the areas we examined, the Center’s internal controls were adequate to safeguard public assets. The Center 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
I-COM Island County April 15, 2010 FINANCIAL
Our opinion on the Center’s financial statements is provided in a separate report, which includes the Center’s financial statements. That report includes a finding for a material weakness in internal control over financial reporting.

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Description of the Center
I-COM Island County April 15, 2010 ABOUT THE CENTER
Island County Emergency Services Communications Center, doing business as I-COM, is an inter-local agency providing enhanced 9-1-1 services and consolidated law enforcement, fire and medical dispatch services. The Center serves approximately 71,000 citizens in Island County located on Whidbey and Camano Islands. The Center’s seven-member Board of Directors is appointed from and serves the following 10 participating agencies: Island County Sheriff’s Office Oak Harbor Police Department Coupeville Police Department Langley Police Department Whidbey General Hospital Camano Island Fire and Rescue North Whidbey Fire and Rescue Island County Fire Protection District No. 3 Central Whidbey Island Fire and Rescue Oak Harbor Fire Department

The Board of Directors appoints an Executive Director to oversee the Center’s daily operations as well as its approximately 20 employees. For fiscal years 2007 and 2008, the Center operated on annual budgets of approximately $1,805,260 and $1,369,700, respectively.

ELECTED OFFICIALS
These officials served during the audit period: Board of Directors: Camano Island Fire and Rescue Central Whidbey Fire and Rescue Whidbey General Hospital Island County Sheriff’s Office Oak Harbor Police Department Oak Harbor Police Department Board of Island County Commissioners City of Oak Harbor City of Oak Harbor Steve Lich Paul Messner Scott Rhine Mark Brown Steven Almon (through December 2007) Rick Wallace (effective January 2008) Mac McDowell Patty Cohen (through December 2007) Jim Slowik (effective January 2008)

APPOINTED OFFICIALS
Executive Director: Tom Shaughnessy

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CENTER CONTACT INFORMATION
Address: 840 S.E. Barrington Drive Oak Harbor, WA 98277 (360) 679-9567 www.icom911.org

Phone: Web site:

AUDIT HISTORY
The Center is audited at least every two years. The Center received a finding in the prior audit for compliance with prevailing wage and competitive bid laws.

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Status of Prior Audit Findings
I-COM Island County April 15, 2010
The status of findings contained in the prior years’ audit reports of I-COM is provided below: 1. The Center did not comply with prevailing wage and competitive bid laws. Report No. 74001, dated December 20, 2007 Background The Center is required to competitively bid all public works projects over $200,000. The Center failed to competitively bid a $305,571 radio tower construction project and to ensure prevailing wages were paid. Due to significant structural damage to the existing tower, the tower did not provide adequate emergency radio communication needs. In addition, an osprey nest atop the tower had to be moved to the new tower in a timely manner and under stringent guidelines imposed by the state Department of Fish and Wildlife. The Center did not declare an emergency to exempt itself from competitive bidding requirements. The Center believed this to be an urgent project and contracted with the Center’s technical services vendor who was familiar with radio towers. The Center was not aware of the requirement to declare this an emergency. Additionally, the Center was not aware of the requirement to obtain prevailing wage documentation. The Center could not demonstrate it had received the lowest price for the project or that all interested vendors were provided an opportunity to bid. By not obtaining documentation to support the payment of prevailing wages, the Center could not ensure prevailing wages were paid on the public works project. Status This is partially resolved. management. We communicated our concerns with the Center’s

Washington State Auditor's Office 5

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. State Auditor Chief of Staff Deputy Chief of Staff Chief Policy Advisor Director of Audit Director of Special Investigations Director for Legal Affairs Director of Quality Assurance Local Government Liaison Communications Director Public Records Officer Main number Toll-free Citizen Hotline Website Subscription Service Brian Sonntag, CGFM Ted Rutt Doug Cochran Jerry Pugnetti Chuck Pfeil, CPA Jim Brittain, CPA Jan Jutte, CPA, CGFM Ivan Dansereau Mike Murphy Mindy Chambers Mary Leider (360) 902-0370 (866) 902-3900 www.sao.wa.gov https://www.sao.wa.gov/EN/News/Subscriptions/

(SAO FACTS.DOC - Rev. 06/09)

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