BILL REQ. #: S-3695.1
State of Washington | 60th Legislature | 2008 Regular Session |
Read first time 01/16/08. Referred to Committee on Early Learning & K-12 Education.
AN ACT Relating to costs of school district performance audits; and amending RCW 43.09.470.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 43.09.470 and 2006 c 1 s 2 are each amended to read as
follows:
In addition to audits authorized under RCW 43.88.160, the state
auditor shall conduct independent, comprehensive performance audits of
state government and each of its agencies, accounts, and programs;
local governments and each of their agencies, accounts, and programs;
state and local education governmental entities and each of their
agencies, accounts, and programs; state and local transportation
governmental entities and each of their agencies, accounts, and
programs; and other governmental entities, agencies, accounts, and
programs. The term "government" means an agency, department, office,
officer, board, commission, bureau, division, institution, or
institution of higher education. This includes individual agencies and
programs, as well as those programs and activities that cross agency
lines. "Government" includes all elective and nonelective offices in
the executive branch and includes the judicial and legislative
branches. The state auditor shall review and analyze the economy,
efficiency, and effectiveness of the policies, management, fiscal
affairs, and operations of state and local governments, agencies,
programs, and accounts. These performance audits shall be conducted in
accordance with the United States general accounting office government
auditing standards. The scope for each performance audit shall not be
limited and shall include nine specific elements: (1) Identification
of cost savings; (2) identification of services that can be reduced or
eliminated; (3) identification of programs or services that can be
transferred to the private sector; (4) analysis of gaps or overlaps in
programs or services and recommendations to correct gaps or overlaps;
(5) feasibility of pooling information technology systems within the
department; (6) analysis of the roles and functions of the department,
and recommendations to change or eliminate departmental roles or
functions; (7) recommendations for statutory or regulatory changes that
may be necessary for the department to properly carry out its
functions; (8) analysis of departmental performance data, performance
measures, and self-assessment systems; and (9) identification of best
practices. The state auditor may contract out any performance audits.
For counties and cities, the audit may be conducted as part of audits
otherwise required by state law. Each audit report shall be submitted
to the corresponding legislative body or legislative bodies and made
available to the public on or before thirty days after the completion
of each audit or each follow-up audit. On or before thirty days after
the performance audit is made public, the corresponding legislative
body or legislative bodies shall hold at least one public hearing to
consider the findings of the audit and shall receive comments from the
public. The state auditor is authorized to issue subpoenas to
governmental entities for required documents, memos, and budgets to
conduct the performance audits. The state auditor may, at any time,
conduct a performance audit to determine not only the efficiency, but
also the effectiveness, of any government agency, account, or program.
No legislative body, officeholder, or employee may impede or restrict
the authority or the actions of the state auditor to conduct
independent, comprehensive performance audits. To the greatest extent
possible, the state auditor shall instruct and advise the appropriate
governmental body on a step-by-step remedy to whatever ineffectiveness
and inefficiency is discovered in the audited entity. For performance
audits of state government and its agencies, programs, and accounts,
the legislature must consider the state auditor reports in connection
with the legislative appropriations process. An annual report will be
submitted by the joint legislative audit and review committee by July
1st of each year detailing the status of the legislative implementation
of the state auditor's recommendations. Justification must be provided
for recommendations not implemented. Details of other corrective
action must be provided as well. For performance audits of local
governments and their agencies, programs, and accounts, the
corresponding legislative body must consider the state auditor reports
in connection with its spending practices. An annual report will be
submitted by the legislative body by July 1st of each year detailing
the status of the legislative implementation of the state auditor's
recommendations. Justification must be provided for recommendations
not implemented. Details of other corrective action must be provided
as well. The people encourage the state auditor to aggressively pursue
the largest, costliest governmental entities first but to pursue all
governmental entities in due course. Follow-up performance audits on
any state and local government, agency, account, and program may be
conducted when determined necessary by the state auditor. Revenues
from the performance audits of government account, created in RCW
43.09.475, shall be used for the cost of the performance audits,
including reimbursing school districts for the costs incurred by school
districts to gather or assemble the information requested by the
performance audit team.