State and Local Government Entities

Audit Services for State, Local and Tribal Government



You need an audit firm that understands the pressures on government financial officers ... is well-versed in complex requirements … and will be your trusted resource in meeting demands for fiscal accountability.

Your next audit firm should be a strategic partner whose knowledge, instincts and responsiveness  will help you satisfy the growing demands of regulators, policymakers and the public.


 The Walker & Armstrong Difference

We do not simply help you comply.
We help you succeed.

Walker & Armstrong was established in 1971 on a simple premise: To help our clients enhance their success and achieve their goals. The importance of delivering uncompromising client service – as you define it – and exceeding your expectations is instilled at all levels of our firm, and it is fundamental to our core values of:

  • Integrity

  • Accountability

  • Positive attitude

  • Respect

The “Walker & Armstrong Difference” is evident to the hundreds of public officials, public administration staff, organization leaders and business executives with whom we have served as partners in planning and progress.

We Honor Our Commitments. Walker & Armstrong professionals understand the frustration and risk stemming from missed deadlines and broken promises. That is why, at every step in the process, from staffing your engagement and calendaring our target dates to delivering the finished product, our focus is on meeting your expectations for timeliness and accuracy.

We Make Government Our Business. We are a leader in our understanding of governmental accounting and financial reporting standards. Our work often includes performing assessments of existing accounting systems and identifying changes in policies, procedures and accounting structures necessary for successful conformance with the standards. Our service team is dedicated to actively researching various elements of governmental accounting and staying abreast of emerging developments.

As a firm, we have more than three decades of experience providing assistance in (a) the preparation of financial statements in conformity with financial reporting requirements of the Government Finance Officers Association’s certificate of achievement in financial reporting (CAFR) and (b) performing compliance auditing under Title 2, U.S. CFR Part 200, Uniform Guidance and preceding regulations under OMB Circulars A-128 and A-133.

We Are Easy to Work With. You will appreciate our experience with government entities, our consistency in staffing from year to year, and our emphasis on careful planning, hands-on partner involvement and effective communication. Our ability to anticipate the course of your engagement protects you from unwanted surprises and unnecessary disruptions to your routine.

We Add Value to Your Department. Walker & Armstrong is a leader in providing training and guidance relating to financial matters, including implementation of new accounting pronouncements, providing guidance with systems documentation and policies and procedures, and implementing best practices to governmental entities.

Our four-decade tradition of austerity in managing our firm has consistently yielded savings that benefit our clients. Our fee structure is competitive with firms of comparable quality; we are faithful to our quoted fees; and we are vigilant in seeking opportunities to add value to our services and to your department.

Backed by our extensive resources and network of technical experts, we add value to many of our government clients by advising them in areas such as:

  • Implementation of new accounting standards

  • Internal controls

  • Staff training

  • Maximization of software applications

  • Risk management

We Look Out for Your Interests. In addition to offering technical expertise, research tools and other resources that rival the qualities of a national firm, we are alert to emerging regulatory requirements and opportunities for administrative improvements.

Walker & Armstrong is a member of the APICAL Governmental Audit Quality Control Center.

We Help You Fulfill Your Mission. Your relationship with Walker & Armstrong means far more than mere compliance with complicated reporting and regulatory requirements. We carefully tailor our services to your mission, objectives, service needs and constituents, and everything we do for you is shaped by our “big picture” understanding of what you are striving to achieve.

Your next audit firm should be Walker & Armstrong.

A Three-Decade Tradition of Service to Government Entities

Walker & Armstrong is a leader in providing mandated and value-added professional services to local governments, federal agencies and quasi-governmental entities, including several of Arizona’s largest and most complex government agencies.

We enjoy long-standing professional relationships with:

  • Counties

  • Municipalities

  • Native American communities

  • Airport authorities

  • Fire districts

  • Flood control districts

  • Water and irrigation districts

  • Housing authorities

  • Special assessment districts

  • Grant schools

We closely monitor government-specific accounting and compliance reporting requirements, including the Government Accounting Standards Board, Government Finance Officers Association (GFOA) and the U.S. Office of Management and Budget. In addition, we have over 30 years of experience in performing audits in accordance with the Single Audit Act, as amended.

See Article: Compliance Auditing and Preparation for Single Audit

Essential Services

Pre-Audit. By paving the way for your annual audit, an efficient pre-audit facilitates a smoother, quicker, less disruptive and less expensive annual audit.

We oversee the preparation for the annual audits of county, municipal and tribal governments. Our valuable “pre-audit” services, which make up the first step in the process of an audit, include project management and staff training in audit preparation.

During a pre-audit, we assist our clients in the preparation of audit schedules and supporting documentation necessary to facilitate a more timely and efficient audit process. We also will prepare financial statements and supporting schedules.

Audit. Walker & Armstrong audits are conducted in accordance with U.S. Generally Accepted Auditing Standards (GAAP) and Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller General of the United States. We will include tests of your accounting records and other procedures we consider necessary to enable us to express an opinion that your financial statements are fairly presented, in all material respects, in conformity with U.S. GAAP.

In addition, we assist in the preparation of financial statements and review your comprehensive annual financial report, including providing comments and suggestions regarding compliance and reporting requirements.

Where applicable, we issue reports on our governmental clients’ compliance and on internal control over financial reporting based on an audit of the financial statements performed in accordance with Government Auditing Standards and other reports required by the American Institute of Certified Public Accountants. In addition, we perform agreed-upon procedure engagements, including those required by the Arizona Supreme Court (MAS audits).

Article: Internal Control Considerations for Not-for-Profits


Accounting and Advisory. We provide accounting and consulting services to our non-attest clients, including audit and financial statement preparation.

Forensic Accounting and Financial Investigations. Government entities call on Walker & Armstrong to ensure the integrity of their internal controls, investigate suspected fraud or misappropriation of funds, and produce reports on matters of interest to regulators and stakeholders.

Peer Review. The quality of Walker & Armstrong’s services is affirmed by unqualified opinions rendered by independent CPAs on the firm’s last eight peer reviews.