HB 1053-S.3E - DIGEST

(AS OF HOUSE 2ND READING 2/06/04)

Finds that: (1) Citizens demand and deserve more accountability of public programs;

(2) Washington state government and other entities that receive tax dollars must continuously improve the way they operate and deliver services so citizens receive maximum value for their tax dollars;

(3) A comprehensive system of measuring performance is necessary to evaluate the effectiveness of agency programs and agency performance management practices, and to demonstrate accountability; and

(4) Fair, independent, and professional audits of agency performance are necessary to ensure that government programs are achieving their intended goals and using their resources in the most productive manner.

Creates the citizen oversight board to improve efficiency, effectiveness, and accountability in state government.

Provides that the board will work with the office of financial management and the joint legislative audit and review committee regarding reviews of agency performance measurement systems. The reviews shall include regular assessments of the measures and methods that state agencies use to manage program and agency performance.

Directs the board to establish criteria for performance audits. Agencies shall be audited using criteria that include generally accepted government auditing standards.

Requires the state auditor to solicit comments on preliminary performance audit reports from the audited state agency, the office of the governor, the office of financial management, the board, and the joint legislative audit and review committee for comment.

Provides that all comments shall be incorporated into the final performance audit report. The final audit report shall include the objectives, scope, and methodology; the audit results, including findings and recommendations; conclusions; and identification of best practices.

Requires the final reports to be submitted to the board by the state auditor. The board shall release final reports to the citizens of Washington, the governor, and the appropriate legislative committees. Final performance audit reports shall be posted on the internet.

Provides that 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.

Provides that the citizen oversight board created in this act and its powers and duties shall be terminated June 30, 2011.

Provides that the act shall be null and void if appropriations are not approved.