The audit concluded that, in all material respects, the District complied with applicable state laws, regulations, and its own policies in the areas examined, and maintained adequate controls to safeguard public resources. These results affirm the District’s ongoing commitment to transparency, accountability, and responsible stewardship of public funds.

Key Audit Highlights:
• Full Compliance: The SAO found District operations complied with state requirements and internal policies in all material respects.
• Public Trust: Independent audits provide essential accountability and transparency, ensuring taxpayers can trust that public resources are managed responsibly.
• Areas Reviewed: Payroll, accounts payable, treasury activities, open public meetings, financial condition, and annual report submissions were examined as part of the audit.

While the audit identified certain payroll-related control improvements, these were communicated in a management letter and are already being addressed by the District. Recommendations include formalizing written payroll policies and strengthening documentation and monitoring processes.

Commitment to Continuous Improvement:

Fire Chief Noel Monin stated, “We take our responsibility to safeguard public resources very seriously. The positive audit results reflect our dedication to accountability and transparency. We appreciate the Auditor’s recommendations and are implementing improvements to further strengthen our internal controls.”

Fire Commissioner Dwight Colley stated, “I am not surprised by these positive audit results. Through the consistent oversight provided during our regular Board meetings and the diligence of the District’s administrative staff—particularly our Finance Officer—we have maintained strong practices that ensure public resources are managed responsibly.”

The District serves approximately 9,400 residents across San Juan, Brown, Dinner, Henry, Pearl, Stuart, Johns, Speiden and O’Neil Islands, operating with a combination of nine full and part-time employees and over 40 volunteer firefighters and support members. Annual revenues averaged $2 million during the audit period.

Audit reports are publicly available on the Washington State Auditor’s website at https://sao.wa.gov.

Media Contact:
Amy Taylor, Board Secretary
San Juan County Fire Protection District No. 3
Phone: (360) 378-5334
Website: www.sjifire.org