FINAL BILL REPORT

SB 6211

                                   C 53 L 88

BYSenators McCaslin, Garrett, Zimmerman, Hayner and Nelson; by request of Office of State Auditor

Authorizing the state auditor to contract with certified public accountants for departmental audits.

Senate Committee on Governmental Operations

House Committe on State Government

SYNOPSIS AS ENACTED

BACKGROUND:

The State Constitution provides that the State Auditor "shall be auditor of public accounts and shall have such powers and perform such duties in connections therewith as may be prescribed by law."  For state agencies, this responsibility is carried out by the Division of Departmental Audits staff.

In addition to conducting fiscal/legal compliance examinations for all state agencies, the auditor issues an opinion on the annual statewide combined financial statements developed by the Office of Financial Management (OFM) and administers the Employee Disclosure, or "Whistleblower," Act.

The auditor has requested authority to contract with private certified public accountants to assist him in carrying out the responsibilities of his office.

SUMMARY:

In addition to employing state examiners for the Division of Departmental Audits, the State Auditor may contract with certified public accountants practicing in Washington to carry out such portions of the division's duties as the auditor determines.

VOTES ON FINAL PASSAGE:

      Senate    38     8

      House 96   0

EFFECTIVE:June 9, 1988