The City of Cheney Finance Department is responsible for accounting, treasury, accounts payable, payroll and cash management for all departments. Governmental accounting and presentation of financial statements is governed by the Governmental Accounting Standards Board (GASB). The City of Cheney is audited annually by the Office of the Washington State Auditor. Following the audit, the State Auditor releases an audit report and opinion on the annual financial statements. All audit reports can be accessed at the Washington State Auditor's office.