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Office of State Auditor

  Annual FTEs General Fund State Other Funds Total Funds
  (Dollars in Thousands)
Estimated Expenditures 342.3 60 103,603 103,663
2021-23 Maintenance Level 348.3 60 103,961 104,021
Difference from 2019-21 6.0 0 358 358
% Change from 2019-21 1.8% 0.0% 0.35% 0.35%

2021-23 Policy Comp Changes

Pension Adjustments, nonrate 0.0 0 74 74
State Employee Benefits 0.0 0 (158) (158)
Temporary Layoffs and Other Savings 0.0 0 (4,072) (4,072)
Non-Rep General Wage Increase 0.0 0 (1,062) (1,062)
2021-23 Policy Comp Changes Total 0.0 0 (5,218) (5,218)

2021-23 Policy Central Services Changes

Archives/Records Management 0.0 0 3 3
Legal Services 0.0 0 (30) (30)
CTS Central Services 0.0 0 103 103
DES Central Services 0.0 0 30 30
OFM Central Services 0.0 0 544 544
Self-Insurance Liability Premium 0.0 0 49 49
2021-23 Policy Central Services Changes Total 0.0 0 699 699
Total Policy Changes 0.0 0 (4,519) (4,519)
2021-23 Policy Level 348.3 60 99,442 99,502
Difference from 2019-21 6.0 0 (4,161) (4,161)
% Change from 2019-21 1.8% 0.0% (4.0%) (4.0%)

Policy Changes

Pension Adjustments, nonrate

This funds the potential impact of Department of Retirement Systems request legislation on pension service credit and benefit calculation. It will prevent budget reductions such as temporary layoffs from negatively affecting employee retirement benefits. (Auditing Services Revolving Account - State, Performance Audits of Government - Non-Appropriated, Municipal Revolving Account - Non-Appropriated, other funds)

State Employee Benefits

Health insurance funding is provided for state employees who are not represented by a union, who are covered by a bargaining agreement that is not subject to financial feasibility determination, or who are not part of the coalition of unions for health benefits. The insurance funding rate is $988 per employee per month for fiscal year 2022 and $1,018 per employee per month for fiscal year 2023. (Performance Audits of Government - Non-Appropriated, Performance Audits of Government - State, Auditing Services Revolving Account - State, other funds)

Temporary Layoffs and Other Savings

This item reflects savings achieved from temporary layoffs or similar actions. (Performance Audits of Government - Non-Appropriated, Performance Audits of Government - State, Auditing Services Revolving Account - State, other funds)

Non-Rep General Wage Increase

This reflects savings from the cancellation of the July 1, 2020 general wage increase for some non-represented, non-classified employees. (Performance Audits of Government - Non-Appropriated, Auditing Services Revolving Account - State, Performance Audits of Government - State, other funds)

Archives/Records Management

Adjustments are made for each agency’s anticipated share of charges for archives and records management services provided by the Secretary of State’s Office. (Performance Audits of Government - Non-Appropriated, Municipal Revolving Account - Non-Appropriated)

Legal Services

Adjustments are made for each agency’s anticipated cost of legal services provided by the Attorney General’s Office. Because legal services expenditures are based on consumption, funding provided in the central service model is not all inclusive. (Performance Audits of Government - Non-Appropriated, Municipal Revolving Account - Non-Appropriated, Auditing Services Revolving Account - State)

CTS Central Services

Adjustments are made to reflect each agency’s anticipated share of charges for Microsoft 365 G5 licenses contracted for state agencies by the Consolidated Technology Services agency. This contract allows the state to achieve economies of scale and administrative efficiencies in the management of licenses. (Performance Audits of Government - Non-Appropriated, Auditing Services Revolving Account - State, Municipal Revolving Account - Non-Appropriated, other funds)

DES Central Services

Adjustments are made to reflect each agency’s anticipated share of charges from the Department of Enterprise Services (DES) for campus rent, utilities, parking, and contracts; capital project surcharges; financing cost recovery; public and historic facilities; real estate services; risk management services; personnel service rates; the Perry Street child care center; small agency services; and the department’s enterprise applications. (Performance Audits of Government - Non-Appropriated, Auditing Services Revolving Account - State, Municipal Revolving Account - Non-Appropriated)

OFM Central Services

Adjustments are made to reflect each agency’s anticipated share of charges for existing statewide financial applications, One Washington, and other central services provided by the Office of Financial Management. (Municipal Revolving Account - Non-Appropriated, Performance Audits of Government - Non-Appropriated, Auditing Services Revolving Account - State, other funds)

Self-Insurance Liability Premium

Adjustments are made to reflect each agency's share of actuarily projected costs of the Self-Insurance Liability Account. This includes adjustments to existing funding levels as well as enhancements for anticipated liabilities in the 2021-23 biennium. (Municipal Revolving Account - Non-Appropriated, Performance Audits of Government - Non-Appropriated, Auditing Services Revolving Account - State, other funds)