The Washington State Auditor’s Office issued a finding last week against Island County Emergency Communications Center, commonly known as ICOM 911.

The financial statements audit report covers the period of Jan. 1, 2022 to Dec. 31, 2023. The report notes that a prior audit identified material weaknesses that were not fixed.

The new audit report states that auditors found deficiencies in internal controls over accounting and financial reporting that affected ICOM’s ability to produce reliable financial statements.

Specifically, auditors found that ICOM officials did not report lease arrangements as required under government auditing standards. In addition, the auditors identified other errors prevalent throughout the financial statements that “when taken together, impair the understanding of the financial statements.”

In response, ICOM officials noted that management implemented improved procedures since the last audit. The administration continues to attend educational courses and financial reporting webinars to stay apprised of changed in law.

Since the finding of the new audit, ICOM administration corrected information for all leases, submitted correct financial disclosures and improved methods in the accounting software.

“ICOM administration will allocate additional education to improve on financial data entry and filing submissions for the annual report and notes to the financial statements in order to comply and improve reporting accuracy,” the emergency dispatch agency reported in its response to the audit.

ICOM is a special purpose district that provides emergency communication services as a 911 call center. The agency provides emergency dispatch for law enforcement, fire departments and a hospital in Island County. The office is located adjacent to the Oak Harbor Police Department and leased from the city. A board of directors is made up of leaders from law enforcement agencies, fire departments and emergency medical services.