HOUSE OF REPRESENTATIVES

                      Olympia, Washington

Bill Analysis      Bill No.  HB 2070

Allowing private accountant audits of school districts, cities, and towns.

Brief Title                              Hearing Date: 2/26/99

Reps. Schoesler, Doumitt                 Staff:  Scott MacColl

Sponsor(s)                          State Government Committee

                                              Phone:  786-7106

BACKGROUND:

The state auditor is required to perform periodic fiscal audits on all local governments including cities, towns and school districts.  The state auditor is allowed to contract with public accountants to audit local governments, at the determination of the state auditor.

SUMMARY:

The state auditor is required to establish a program in which cities, towns, and school districts may contract with a private certified public accountant to conduct their periodic fiscal audits. Request for a private audit must be indicated to the state auditor on a first come, first serve basis, up to a maximum of twenty percent private audits in any calendar year.  For the purposes of the program, cities and towns are separate from school districts when requesting the private audit.

FISCAL NOTE:  Not requested.

EFFECTIVE DATE:  Ninety days after adjournment of session in which bill is passed.