Financial Statements and Federal Single Audit Report Whatcom Council of Governments Whatcom County

Washington State Auditor’s Office Financial Statements and Federal Single Audit Report Whatcom Council of Governments Whatcom County Audit Period January 1, 2007 through December 31, 2007 Report No. 75206 Issue Date September 15, 2008 yyyy Washington State Auditor Brian Sonntag September 15, 2008 Council Whatcom Council of Governments Bellingham, Washington Report on Financial Statements and Federal Single Audit Please find attached our report on the Whatcom Council of Governments’ financial statements and compliance with federal laws and regulations. We are issuing this report in order to provide information on the Council’s financial condition. In addition to this work, we look at other areas of our audit client’s operations for compliance with state laws and regulations. The results of that audit will be included in a separately issued accountability report. 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 Whatcom Council of Governments Whatcom County January 1, 2007 through December 31, 2007 Federal Summary.......................................................................................................................................... 1 Independent Auditor’s Report on Internal Control ...