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Legislators: Restoring voter trust is simple - Model performance audit legislation Prepared by Bob Williams, President and Senior Research Analyst (360)
956-3482 4/21/03
As a result, "accountability" is the new buzzword in Olympia. Several bills have been passed this year with the title "performance audits," but a close look shows the bills don't measure up. True accountability will only come with independent, comprehensive performance audits that meet nationally recognized standards. Defined by the U.S. General Accounting Office Auditing Standards (a.k.a. Yellow Book), those standards include:
Review of State Agencies (b) The State Auditor shall report the findings of the review and analysis to the Governor, Senate majority leader, Speaker of the House, and post it on the State Auditor's web page. (c) 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 Review Committee by July 1 of each year detailing the status of the legislative implementation of the State Auditor's recommendations. (d) State government means a state agency, department, office, officer, board commission, bureau, division, institution, or institution of higher education. This includes individual state agencies and programs as well as those programs and activities that cross agency lines. State government includes all elective offices in the executive branch of government and includes the Judicial and Legislative branches. (e) The performance audits shall be funded by 2/100 of a percent (.02%) of the total general fund budget. This simple authorization for performance audits works. Similar legislation in Texas has allowed their independently elected Comptroller (auditor) to identify $19 billion in savings over the last decade, $9 billion of which was adopted on a bipartisan basis. Prepared by Bob Williams, President and Senior Research Analyst (360) 956-3482 Evergreen Freedom Foundation
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