Washington State law (RCW 43.09.310) requires the State Auditor’s Office (SAO) to conduct post-audits of state agencies. As part of the audit process, SAO may take exception to and issue audit findings for specific financial transactions or internal control deficiencies. Agencies are required to submit corrective action plans to the Office of Financial Management (OFM) within 30 days of issuance of the audit reports in which exceptions are taken.

Washington State law (RCW 43.88.110) requires OFM to report annually on the status of these audit resolutions. The Audit Resolution Report published by OFM summarizes the corrective actions taken by state agencies to resolve exceptions reported in accountability audits, the statewide single audit, as well as financial statement audits conducted by the SAO.

Below are the summary statistics for the 2021 to 2025 Audit Resolution Reports:

Findings Reported: 2025 2024 2023 2022 2021
Federal 82 86 69 61 65
Non-federal 30 9 18 4 5
Fraud 1 7 5 2 5
Total 112 102 92 67 75
Number of agencies included 27 19 25 13 16

The 2025 Audit Resolution Report has been posted on the OFM website. If you are interested in reading details of the related findings, please refer to the audit reports published on the SAO website.

For more information, please contact: Stacie Boyd (Stacie.boyd@ofm.wa.gov).