Accountability Audit Report Lake Whatcom Water and Sewer District Whatcom County

Washington State Auditor’s Office Accountability Audit Report Lake Whatcom Water and Sewer District Whatcom County Report Date October 27, 2010 Report No. 1004530 Issue Date November 15, 2010 Washington State Auditor Brian Sonntag November 15, 2010 Board of Commissioners Lake Whatcom Water and Sewer District Bellingham, Washington Report on Accountability We appreciate the opportunity to work in cooperation with your District 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 the Lake Whatcom Water and Sewer District’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 Lake Whatcom Water and Sewer District Whatcom County October 27, 2010 Audit Summary .......................................................................................................................... 1 Related ...