BILL REQ. #: S-4315.1
State of Washington | 61st Legislature | 2010 Regular Session |
READ FIRST TIME 02/05/10.
AN ACT Relating to government accountability; amending RCW 43.09.475, 82.08.020, 82.08.020, and 82.12.0201; adding a new chapter to Title 43 RCW; providing an effective date; and providing an expiration date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1
(1) Public confidence in government is essential. Public programs
must continuously improve in quality, efficiency, and effectiveness in
order to increase public trust;
(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) State government must establish priorities for the delivery of
governmental services and continually reassess the ability of state
agencies, programs, and activities to contribute to those priorities.
The highest priority programs must be evaluated to determine if they
are operating at maximum efficiency, while the lowest priority programs
must be assessed to determine their continued viability;
(4) Fair, independent, professional performance audits of state
agencies by the state auditor are essential to improving the efficiency
and effectiveness of government.
NEW SECTION. Sec. 2
(a) Improve student achievement in elementary, middle, and high
schools;
(b) Improve the quality and productivity of, and respect for, the
state's public workforce, including consideration of competitive
compensation, realistic workloads, and recruitment and retention;
(c) Improve the value of a state college or university education;
(d) Improve the health of the state's citizens;
(e) Improve the security of the state's vulnerable children and
adults;
(f) Improve the economic vitality of businesses and individuals;
(g) Improve statewide mobility of people, goods, information, and
energy;
(h) Improve the safety of people and property;
(i) Improve the quality of the state's natural resources; and
(j) Improve cultural and recreational opportunities throughout the
state.
(2) The ten priority functions of state government identified in
this section form the basis of the priorities of government reviews
under section 3 of this act.
NEW SECTION. Sec. 3
(2) By the following January 1st of each year:
(a) For all agency programs and activities within the priority
function of government identified in subsection (1) of this section,
the joint legislative audit and review committee must determine the
relative priority of each program and activity based on the program or
activity's contribution to the overall objectives of the function.
(b) Based on the priority list developed under (a) of this
subsection, the state auditor must select at least one but no more than
four priority programs or activities to be the subject of performance
audits conducted under section 5 of this act. One of the programs or
activities selected for a performance audit may be from a different
priority objective under section 2 of this act. The programs or
activities must be selected for performance audits under this
subsection based on evidence that the program or activity would likely
benefit from the evaluation and review.
(c) Based on the priority list developed under (a) of this
subsection, the state auditor must select one or more of the lowest
priority programs or activities to be the subject of activity
assessments as provided in section 4 of this act. The number and scope
of activity assessments conducted under this subsection must be
determined by the committee, subject to the availability of funds.
(d) Before beginning the performance audits and activity
assessments authorized under this section, the state auditor's office
shall present its work plan for these activities to the joint
legislative audit and review committee in an open public meeting. The
hearing agenda must provide opportunity for comment by the governor's
office, affected agencies, and the public.
NEW SECTION. Sec. 4
(2) The state auditor may contract with public and private
organizations to conduct the activity assessments under this section.
For each activity assessment, the state auditor must address the
following questions:
(a) Does the program or activity continue to serve the purpose for
which it was created?
(b) In comparison to other programs and priorities, does this
purpose continue to merit the use of the state's limited resources?
(c) Does this program or activity continue to contribute to the
priorities of government identified in section 2 of this act?
(d) Are there better alternatives for the use of these resources or
to accomplish the objective of the program or activity?
(3) By December 1st of the year in which an activity assessment is
undertaken, the state auditor must release the activity assessment
report to the citizens of the state, the governor, the joint
legislative audit and review committee, and the appropriate legislative
committees. The joint legislative audit and review committee must
submit proposed legislation, as appropriate, to implement the findings
of the activity assessment. The appropriate legislative committee in
each house must conduct a public hearing during the legislative session
on legislation submitted under this section. Final activity
assessments must be available on the internet.
NEW SECTION. Sec. 5
(2) Agencies must be audited using criteria that include generally
accepted government auditing standards as well as legislative mandates
and performance objectives established by state agencies. Mandates
include, but are not limited to, agency strategies, timelines, program
objectives, and mission and goals as required in RCW 43.88.090.
(3) The state auditor may contract with public and private
organizations to conduct the performance audits under this section.
The audits may include an evaluation of:
(a) Programs and services that can be eliminated, reduced,
consolidated, or enhanced;
(b) Identification of funding sources of the state agency, program,
or activity that can be eliminated, reduced, consolidated, or enhanced;
(c) Analysis of gaps and overlaps in programs and services and
recommendations for improving, eliminating, blending, or separating
functions to correct gaps or overlaps;
(d) Planning, budgeting, and program evaluation policies and
practices;
(e) Personnel systems operation and management;
(f) State purchasing operations and management policies and
practices; and
(g) Organizational structure and staffing levels, particularly in
terms of the ratio of managers and supervisors to nonmanagement
personnel.
(4) Audit staff must have access to any state agency records, data,
and other information deemed necessary to carry out the audit. State
agencies must provide the requested information at no cost and in a
timely manner. In requesting information from state agencies, the
audit staff must seek to minimize duplication of effort by making
maximum use of existing audit records, accreditation records and
reports, and other existing program documentation.
(5) The state auditor must solicit comments on preliminary
performance audit reports from the audited state agency, the governor,
the office of financial management, and the joint legislative audit and
review committee.
(6) By December 1st of the year in which a performance audit is
undertaken, the state auditor must release the final report on the
performance audit to the citizens of the state, the governor, the joint
legislative audit and review committee, and the appropriate legislative
committees. The joint legislative audit and review committee must also
submit proposed legislation, as appropriate, to implement the findings
of the performance audit. The appropriate legislative committee in
each house must conduct a public hearing during the legislative session
on legislation submitted under this section. Final performance audit
reports must be available on the internet.
NEW SECTION. Sec. 6 Sections 1 through 5 of this act constitute
a new chapter in Title
Sec. 7 RCW 43.09.475 and 2009 c 564 s 929 are each amended to
read as follows:
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)) must be deposited in the account.
Money in the account ((shall)) must be used to fund the activity
assessments and performance audits under chapter . . . RCW (the new
chapter created in section 6 of this act), and performance audits and
follow-up performance audits under RCW 43.09.470 ((and shall)). Funds
must be expended by the state auditor in accordance with chapter . . .
RCW (the new chapter created in section 6 of this act) and chapter 1,
Laws of 2006. The state auditor shall reimburse the joint legislative
audit and review committee for reasonable costs incurred under section
3 of this act. Only the state auditor or the state auditor's designee
may authorize expenditures from the account. The account is subject to
allotment procedures under chapter 43.88 RCW, but an appropriation is
not required for expenditures. During the 2009-2011 fiscal biennium,
the legislature may transfer from the performance audits of government
account to the state general fund ((such)) amounts ((as)) deemed to be
appropriate or necessary.
Sec. 8 RCW 82.08.020 and 2009 c 469 s 802 are each amended to
read as follows:
(1) There is levied and ((there shall be)) collected a tax on each
retail sale in this state equal to six and five-tenths percent of the
selling price.
(2) There is levied and ((there shall be)) collected an additional
tax on each retail car rental, regardless of whether the vehicle is
licensed in this state, equal to five and nine-tenths percent of the
selling price. The revenue collected under this subsection ((shall))
must be deposited in the multimodal transportation account created in
RCW 47.66.070.
(3) Beginning July 1, 2003, there is levied and collected an
additional tax of three-tenths of one percent of the selling price on
each retail sale of a motor vehicle in this state, other than retail
car rentals taxed under subsection (2) of this section. The revenue
collected under this subsection ((shall)) must be deposited in the
multimodal transportation account created in RCW 47.66.070.
(4) For purposes of subsection (3) of this section, "motor vehicle"
has the meaning provided in RCW 46.04.320, but does not include farm
tractors or farm vehicles as defined in RCW 46.04.180 and 46.04.181,
off-road and nonhighway vehicles as defined in RCW 46.09.020, and
snowmobiles as defined in RCW 46.10.010.
(5) Beginning on December 8, 2005, 0.16 percent of the taxes
collected under subsection (1) of this section ((shall)) must be
dedicated to funding comprehensive performance audits required under
RCW 43.09.470 and the activity assessments and performance audits under
chapter . . . RCW (the new chapter created in section 6 of this act).
The revenue identified in this subsection ((shall)) must be deposited
in the performance audits of government account created in RCW
43.09.475.
(6) The taxes imposed under this chapter ((shall)) apply to
successive retail sales of the same property.
(7)(a) Until January 1, 2011, the tax imposed in subsection (3) of
this section and the dedication of revenue provided for in subsection
(5) of this section((,)) do not apply with respect to the sales of new
passenger cars, light duty trucks, and medium duty passenger vehicles,
which utilize hybrid technology and have a United States environmental
protection agency estimated highway gasoline mileage rating of at least
forty miles per gallon.
(b) As used in this subsection, "hybrid technology" means
propulsion units powered by both electricity and gasoline.
(8) The rates provided in this section apply to taxes imposed under
chapter 82.12 RCW as provided in RCW 82.12.020.
Sec. 9 RCW 82.08.020 and 2006 c 1 s 3 are each amended to read as
follows:
(1) There is levied and ((there shall be)) collected a tax on each
retail sale in this state equal to six and five-tenths percent of the
selling price.
(2) There is levied and ((there shall be)) collected an additional
tax on each retail car rental, regardless of whether the vehicle is
licensed in this state, equal to five and nine-tenths percent of the
selling price. The revenue collected under this subsection ((shall))
must be deposited in the multimodal transportation account created in
RCW 47.66.070.
(3) Beginning July 1, 2003, there is levied and collected an
additional tax of three-tenths of one percent of the selling price on
each retail sale of a motor vehicle in this state, other than retail
car rentals taxed under subsection (2) of this section. The revenue
collected under this subsection ((shall)) must be deposited in the
multimodal transportation account created in RCW 47.66.070.
(4) For purposes of subsection (3) of this section, "motor vehicle"
has the meaning provided in RCW 46.04.320, but does not include farm
tractors or farm vehicles as defined in RCW 46.04.180 and 46.04.181,
off-road and nonhighway vehicles as defined in RCW 46.09.020, and
snowmobiles as defined in RCW 46.10.010.
(5) Beginning on December 8, 2005, 0.16 percent of the taxes
collected under subsection (1) of this section ((shall)) must be
dedicated to funding comprehensive performance audits required under
RCW 43.09.470 and the activity assessments and performance audits under
chapter . . . RCW (the new chapter created in section 6 of this act).
The revenue identified in this subsection ((shall)) must be deposited
in the performance audits of government account created in RCW
43.09.475.
(6) The taxes imposed under this chapter ((shall)) apply to
successive retail sales of the same property.
(7) The rates provided in this section apply to taxes imposed under
chapter 82.12 RCW as provided in RCW 82.12.020.
Sec. 10 RCW 82.12.0201 and 2006 c 1 s 4 are each amended to read
as follows:
Beginning on December 8, 2005, 0.16 percent of the taxes collected
under RCW 82.12.020 based on the rate in RCW 82.08.020(1) ((shall))
must be dedicated to funding comprehensive performance audits under RCW
43.09.470 and the activity assessments and performance audits under
chapter . . . RCW (the new chapter created in section 6 of this act).
Revenue identified in this section ((shall)) must be deposited in the
performance audits of government account created in RCW 43.09.475.
NEW SECTION. Sec. 11 Section 8 of this act expires January 1,
2011.
NEW SECTION. Sec. 12 Section 9 of this act takes effect January
1, 2011.