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Home » Budget » Agency activities and performance » Agency Activities » Efficient, Effective and Accountable Government

Efficient, Effective and Accountable Government

Support democratic processes and government accountability

Strategy: Support democratic processes and government accountability

Agency: 095 - Office of State Auditor

A001 - Administrative Activity

This activity provides for administration of the Office of the State Auditor

Account FY 2020 FY 2021 Biennium Total
FTE 14.5 14.5 14.5
413 - Municipal Revolving Account
Non-Appropriated 1,210,000 1,295,000 2,505,000
483 - Auditing Services Revolving Account
State 263,000 242,000 505,000
553 - Performance Audits of Government
State 34,000 34,000 68,000
Non-Appropriated 466,000 530,000 996,000
553 - Performance Audits of Government Totals 500,000 564,000 1,064,000
FY 2020 FY 2021 Biennium Total
FTES 14.5 14.5 14.5
GFS
Other 1,973,000.0 2,101,000.0 4,074,000.0
Totals 1,973,000.0 2,101,000.0 4,074,000.0
Expected Results

Provide oversight and leadership over programs within the State Auditor's Office including the agency's risk management program.

A002 - Audit of K-12 Budget Drivers and State Funded Programs

The School Programs audit team assesses school district compliance with legal criteria that must be met as a condition for receiving General Fund monies. There are 295 school districts subject to this audit effort. The team also assists the Special Education Safety Net Committee, works with staff of the Office of Superintendent of Public Instruction on audit resolution, and provides training for school district staff. This audit work has been assigned to the State Auditor’s Office by the Legislature via budget proviso since 1998.

Account FY 2020 FY 2021 Biennium Total
FTE 6.0 6.1 6.1
001 - General Fund
State 28,000 32,000 60,000
553 - Performance Audits of Government
State 793,000 818,000 1,611,000
FY 2020 FY 2021 Biennium Total
FTES 6.0 6.1 6.1
GFS 28,000.0 32,000.0 60,000.0
Other 793,000.0 818,000.0 1,611,000.0
Totals 821,000.0 850,000.0 1,671,000.0

001928 - Percentage of school districts complying with K-12 apportionment funding requirements

School districts without funding compliance issues as identified through School Programs audits.
Biennium Period Actual Target
2015-17 A2 38% 60%
2015-17 A3 59% 60%
2017-19 A2 60% 60%
2017-19 A3 63% 60%
2019-21 A2 70% 60%
2019-21 A3 0% 60%

A003 - Local Government Audit

The Office of the State Auditor independently audits local governments at least every three years, with the exception of self-insurance plans, which are audited on a two-year cycle. There are approximately 2,400 local government entities, including counties, cities, schools, ports, public utilities, hospital districts, fire districts and a variety of other special purpose districts. Auditors use a risk-based approach, which focuses on public resources most likely to be at risk of loss or misappropriation. For each government requiring a financial statement audit or single audit, we issue financial statement opinions and single audits. Beyond examining the financial condition, accounting and reporting by local governments, the audits assess compliance with the Constitution, state laws, and local government ordinances. Any report disclosing malfeasance, misfeasance or nonfeasance in office on the part of local government officers or employees is referred to the county prosecuting attorney or federal government for recovery of funds and prosecution. Bond rating agencies rely on these audit reports in performing their assessments.

Account FY 2020 FY 2021 Biennium Total
FTE 209.5 209.5 209.5
413 - Municipal Revolving Account
Non-Appropriated 28,280,000 30,311,000 58,591,000
FY 2020 FY 2021 Biennium Total
FTES 209.5 209.5 209.5
GFS
Other 28,280,000.0 30,311,000.0 58,591,000.0
Totals 28,280,000.0 30,311,000.0 58,591,000.0

000750 - Audit cost containment - cost of local government audit compared to expenditures audited

Percentage is the total annual cost of audits divided by total expenditures audited. The entities include cities, counties, school districts, transits
Biennium Period Actual Target
2015-17 A2 0% 0%
2015-17 A3 0% 0%

002793 - Local audit timeliness

Percentage of local audits completed in the timeline set by SAO policy
Biennium Period Actual Target
2015-17 A2 85% 85%
2015-17 A3 82% 90%
2017-19 A2 74% 90%
2017-19 A3 76% 90%
2019-21 A2 78% 90%
2019-21 A3 0% 90%

A004 - State Government Audit

The office audits annually the basic financial statements prepared by the Office of Financial Management and the required audit of federal financial assistance and conduct an examination of internal controls over public resources and compliance with the Constitution and state laws and regulations. The single audit meets legal requirements contained in the Congressional Single Audit Act. There are 168 state agencies, boards, and commissions subject to this audit effort, which uses a risk-based approach to focus on public resources at highest risk of loss or misappropriation. Audits of state agencies disclosing malfeasance, misfeasance or nonfeasance on the part of any public officer or employee are referred to the Office of the Attorney General or federal government for recovery of funds and prosecution. Bond rating agencies rely on state government audits in performing their assessments.

Account FY 2020 FY 2021 Biennium Total
FTE 39.6 39.6 39.6
483 - Auditing Services Revolving Account
State 5,008,000 4,509,000 9,517,000
FY 2020 FY 2021 Biennium Total
FTES 39.6 39.6 39.6
GFS
Other 5,008,000.0 4,509,000.0 9,517,000.0
Totals 5,008,000.0 4,509,000.0 9,517,000.0

001940 - State audit costs as a % of expenditures audited

Percentage of total cost of audits divided by total expenditures audited. This includes state agencies as well as institutions of higher education.
Biennium Period Actual Target
2015-17 A2 0% 0%
2015-17 A3 0% 0%

002794 - Timeliness of CAFR opinion

Number of days after the close of the fiscal year until the CAFR opinion is issued
Biennium Period Actual Target
2015-17 A2 124 123
2015-17 A3 125 123
2017-19 A2 125 123
2017-19 A3 144 123
2019-21 A2 145 123
2019-21 A3 0 123

A005 - Whistleblower Program

The Office of the State Auditor administers the state employee whistleblower program, which encourages state employees to disclose, to the extent not expressly prohibited by law, improper governmental actions. Improper governmental action means any action by an employee undertaken in the performance of the employee's official duties, which represents gross mismanagement, is a gross waste of public funds or resources, is in violation of federal or state law or rule, is of substantial and specific danger to the public health or safety, or which is gross mismanagement.

Account FY 2020 FY 2021 Biennium Total
FTE 3.0 3.0 3.0
483 - Auditing Services Revolving Account
State 1,314,000 1,314,000 2,628,000
FY 2020 FY 2021 Biennium Total
FTES 3.0 3.0 3.0
GFS
Other 1,314,000.0 1,314,000.0 2,628,000.0
Totals 1,314,000.0 1,314,000.0 2,628,000.0

002678 - Timely completion of Whistleblower investigations

Percentage of Whistleblower investigations completed within one year.
Biennium Period Actual Target
2015-17 A2 94% 100%
2015-17 A3 100% 100%
2017-19 A2 100% 100%
2017-19 A3 97% 100%
2019-21 A2 100% 100%
2019-21 A3 0% 100%

A006 - Local Government Budgeting, Accounting and Reporting System and Statistics

The Office of the State Auditor, in collaboration with local governments, sets uniform accounting standards for local governments, allowing for consistent reporting of budget and financial information, timely analysis, and greater public understanding. The office helps local governments meet these standards by providing technical assistance and training. Each year, the office works with local governments to update the Budgeting, Accounting, and Reporting Systems (BARS) for local governments. Annually, the office publishes a compilation of local government comparative statistics, a 10-year history of financial information that is used for comparing entities and analyzing programs. These statistics are available on the internet in a reporting system that allows for flexible access of this data by the citizens and other users. State and local policy makers and officials and bond rating agencies often rely on the local government financial reporting system in performing their assessments. The local government financial information is also used by our auditors in assessing risk, which helps determine the scope and frequency of these audits.

Account FY 2020 FY 2021 Biennium Total
FTE 11.0 11.0 11.0
413 - Municipal Revolving Account
Non-Appropriated 753,000 758,000 1,511,000
FY 2020 FY 2021 Biennium Total
FTES 11.0 11.0 11.0
GFS
Other 753,000.0 758,000.0 1,511,000.0
Totals 753,000.0 758,000.0 1,511,000.0

001932 - Percentage of local governments ready for financial audit

Annual number of local government audits without SAS 112 / SAS 115 findings divided by total number of financial audits conducted.
Biennium Period Actual Target
2015-17 A2 0% 1%
2015-17 A3 0% 1%

002795 - Timely filing of local government financial data

Percentage of local government entities filing their annual financial reports with SAO on time
Biennium Period Actual Target
2015-17 A2 85% 80%
2015-17 A3 87% 85%
2017-19 A2 86% 85%
2017-19 A3 88% 85%
2019-21 A2 89% 90%
2019-21 A3 0% 90%

A007 - Performance Audits

Performance audits of state and local governments in Washington are conducted under the authority of Initiative 900, which was approved by voters in November 2005 and enacted as RCW 43.09.470. Since then, our Office has independently selected audit topics in response to citizen input, audit experience, requests by the Governor and the Legislature, and in response to emerging issues. The performance audits are conducted in accordance with the Government Auditing Standards published by the U.S. Government Accountability Office.

Account FY 2020 FY 2021 Biennium Total
FTE 55.0 56.2 55.6
553 - Performance Audits of Government
Non-Appropriated 11,189,000 12,723,000 23,912,000
FY 2020 FY 2021 Biennium Total
FTES 55.0 56.2 55.6
GFS
Other 11,189,000.0 12,723,000.0 23,912,000.0
Totals 11,189,000.0 12,723,000.0 23,912,000.0

001933 - Percentage of performance audit recommendations implemented

A generally accepted measure of performance audit success is the degree to which performance audit recommendations are implemented.
Biennium Period Actual Target
2015-17 A2 92% 80%
2015-17 A3 92% 85%
2017-19 A2 74% 85%
2017-19 A3 88% 85%
2019-21 A2 71% 90%
2019-21 A3 0% 90%