Independent Audit & Financial Reports

Independent Audits

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 maintains a standard of excellence in financial reporting and accountability. For 17 consecutive years (2000-2017) the City has had clean audits without any reportable conditions. We are committed to maintaining this standard.


Comprehensive Annual Financial Report

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 Comprehensive Annual Financial Report for each fiscal year end.

2017 CAFR

2017 CAFR

GFOA Award

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 CAFRs that evidence the spirit of transparency and full disclosure.