RCW 43.09.290 Post-audit of state agencies—Definitions. For the purposes of RCW 43.09.290 through 43.09.340 and 43.09.410 through 43.09.418, post-audit means an audit of the books, records, funds, accounts, and financial transactions of a state agency for a complete fiscal period; pre-audit means all other audits and examinations; state agency means elective officers and offices, and […]
RCW 43.09.310 Audit of statewide combined financial statements—Post-audits of state agencies—Periodic audits—Reports—Filing. (1) Except as provided in subsection (2) of this section, the state auditor shall annually audit the statewide combined financial statements prepared by the office of financial management and make post-audits of state agencies. Post-audits of state agencies shall be made at such […]
RCW 43.09.312 Post-audits of state agencies under RCW 43.09.310—Noncompliance—Remediation—Referral to attorney general. (1) Within thirty days of receipt of an audit under RCW 43.09.310 containing findings of noncompliance with state law, the subject state agency shall submit a response and a plan for remediation to the office of financial management. Within sixty days of receipt […]
RCW 43.09.330 Audit disclosing malfeasance or nonfeasance—Action by attorney general. If any audit of a state agency discloses malfeasance, misfeasance, or nonfeasance in office on the part of any public officer or employee, within thirty days from the receipt of his or her copy of the report, the attorney general shall institute and prosecute in […]
RCW 43.09.340 Post-audit of books of state auditor. The governor shall, at least every two years, provide for a post-audit of the books, accounts, and records of the state auditor, and the funds under his or her control, to be made either by independent qualified public accountants or the director of financial management, as he […]
RCW 43.09.410 Auditing services revolving account—Created—Purpose. An auditing services revolving account is hereby created in the state treasury for the purpose of a centralized funding, accounting, and distribution of the actual costs of the audits provided to state agencies by the state auditor and audits of the state employee whistleblower program under RCW 42.40.110. [ […]
RCW 43.09.412 Auditing services revolving account—Transfers and payments into account—Allotments to state auditor. The amounts to be disbursed from the auditing services revolving account shall be paid from funds appropriated to any and all state agencies for auditing services or administrative expenses. State agencies operating in whole or in part from nonappropriated funds shall pay […]
RCW 43.09.414 Auditing services revolving account—Disbursements. Disbursements from the auditing services revolving account shall be made pursuant to vouchers executed by the state auditor or his or her designee in accordance with RCW 43.09.412. [ 1995 c 301 § 27; 1981 c 336 § 3.] NOTES: Effective date—1981 c 336: See note following RCW 43.09.410.
RCW 43.09.416 Auditing services revolving account—Allocation of costs to funds, accounts, and agencies—Billing rate. The state auditor shall keep such records as are necessary to facilitate proper allocation of costs to funds and accounts and state agencies served and the director of financial management shall prescribe appropriate accounting procedures to accurately allocate costs to funds […]
RCW 43.09.418 Auditing services revolving account—Direct payments from state agencies. In cases where there are unanticipated demands for auditing services or where there are insufficient funds on hand or available for payment through the auditing services revolving account or in other cases of necessity, the state auditor may request payment for auditing services directly from […]
RCW 43.09.420 Audit of revolving, local, and other funds and accounts. As part of the routine audits of state agencies, the state auditor shall audit all revolving funds, local funds, and other state funds and state accounts that are not managed by or in the care of the state treasurer and that are under the […]
RCW 43.09.430 Performance audits—Definition. For purposes of this chapter, “preliminary performance audit report” means a written document prepared after the completion of a performance audit to be submitted for comment before the final performance audit report. The preliminary performance audit report must contain the audit findings and any proposed recommendations to improve the efficiency, effectiveness, […]
RCW 43.09.440 Performance audits—Comments. The state auditor must solicit comments on preliminary performance audit reports from the audited state agency, the office of the governor, and the office of financial management. Comments must be received within thirty days after receipt of the preliminary performance audit report unless a different time period is approved by the […]
RCW 43.09.455 Performance audits—Follow-up and corrective action—Progress reports. The audited agency is responsible for follow-up and corrective action on all performance audit findings and recommendations. The audited agency’s plan for addressing each audit finding and recommendation shall be included in the final audit report. The plan shall provide the name of the contact person responsible […]
RCW 43.09.465 Comprehensive performance audit of state printing services. By November 1, 2016, building on the findings of the 2011 audit, the state auditor shall conduct a comprehensive performance audit of state printing services in accordance with RCW 43.09.470. Following the audit in 2016, the state auditor shall conduct follow-up audits as deemed necessary to […]
RCW 43.09.466 Comprehensive performance audit of statewide sexual assault tracking system. (Expires July 1, 2023.) (1) After January 1, 2022, the auditor shall conduct a comprehensive performance audit of the statewide sexual assault tracking system under RCW 43.43.545 and the operations of the Washington state patrol crime laboratory with respect to processing sexual assault kits. […]
RCW 43.09.470 Comprehensive performance audits—Scope—Reports. In addition to audits authorized under RCW 43.88.160, the state auditor shall conduct independent, comprehensive performance audits of state government and each of its agencies, accounts, and programs; local governments and each of their agencies, accounts, and programs; state and local education governmental entities and each of their agencies, accounts, […]
RCW 43.09.471 Short title—Effective date—2006 c 1 (Initiative Measure No. 900). This act shall be called the performance audits of government act and takes effect December 8, 2005. [ 2006 c 1 § 10 (Initiative Measure No. 900, approved November 8, 2005).] NOTES: Policies and purposes—Construction—Severability—Part headings not law—2006 c 1 (Initiative Measure No. 900): […]
RCW 43.09.475 Performance audits of government account. The performance audits of government account is hereby created in the custody of the state treasurer. Revenue identified in RCW 82.08.020(5) and 82.12.0201 shall be deposited in the account. Money in the account shall be used to fund the performance audits and follow-up performance audits under RCW 43.09.470 […]
RCW 43.09.480 Long-term services and supports trust program—Audit—Report. By December 1, 2032, the state auditor must conduct a comprehensive evaluation of the long-term services and supports trust program established in chapter 50B.04 RCW and deliver a report, including a conclusion and recommendations for improvement to the legislature regarding: (1) Program operations, including the performance of […]
