SENATE BILL REPORT

SB 6211

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

Senate Hearing Date(s):January 25, 1987

Majority Report:  Do pass.

      Signed by Senators McCaslin, Chairman; Zimmerman, Vice Chairman; Garrett, Metcalf.

Senate Staff:Barbara Howard (786-7410); Desley Brooks (786-7443)

                  January 26, 1988

AS PASSED SENATE, FEBRUARY 8, 1988

BACKGROUND:

The State Constitution provides that the 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. (Art. III, Sec. 20)."  For state agencies, this responsibility is carried out by state staff of the Division of Departmental Audits (under RCW 43.09.300).

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) administers the Employee Disclosure, or "Whistleblower," Act.

The State Auditor has requested authority to contract with 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 State Auditor determines.

Appropriation:    none

Revenue:    none

Fiscal Note:      available

Senate Committee - Testified: Jack Heinricher, State Auditor