RCW 43.09.440
Performance audits—Comments.
The state auditor must solicit comments on preliminary performance audit reports from the audited state agency, the office of the governor, and the office of financial management. Comments must be received within thirty days after receipt of the preliminary performance audit report unless a different time period is approved by the state auditor. All comments shall be incorporated into the final performance audit report. The final performance audit report shall include the objectives, scope, and methodology; the audit results, including findings and recommendations; conclusions; and identification of best practices.
[ 2022 c 148 § 5; 2012 c 229 § 817; 2005 c 385 § 5.]
NOTES:
Effective date—2012 c 229 §§ 101, 117, 401, 402, 501 through 594, 601 through 609, 701 through 708, 801 through 821, 902, and 904: See note following RCW 28B.77.005.
Structure Revised Code of Washington
Title 43 - State Government—Executive
Chapter 43.09 - State Auditor.
43.09.010 - Residence—Office—Bond—Oath.
43.09.020 - Auditor of public accounts.
43.09.025 - Deputy auditors—Assistant directors.
43.09.035 - Assistants—Personnel.
43.09.045 - Contracts with certified public accountants.
43.09.050 - General duties of auditor.
43.09.055 - Audit of entities with state contracts or grants—Costs.
43.09.165 - Subpoenas—Compulsory process—Witnesses—Oaths—Testimony—Penalty.
43.09.166 - Subpoenas—Court approval—Process.
43.09.170 - May administer oaths.
43.09.180 - Seal—Copies of documents as evidence.
43.09.185 - Loss of public funds—Illegal activity—Report to state auditor's office.
43.09.186 - Toll-free efficiency hotline—Duties—Annual overview and update.
43.09.188 - Regulatory fairness act—Performance reviews.
43.09.200 - Local government accounting—Uniform system of accounting.
43.09.205 - Local government accounting—Costs of public works—Standard form.
43.09.210 - Local government accounting—Separate accounts for each fund or activity—Exemptions.
43.09.220 - Local government accounting—Separate accounts for public service industries.
43.09.230 - Local government accounting—Annual reports—Comparative statistics.
43.09.245 - Local government accounting—Examination of financial affairs.
43.09.270 - Local government accounting—Expense of audit, what constitutes.
43.09.280 - Local government accounting—Expense of examination.
43.09.2801 - Local government accounting—Expense of audit—Additional charge.
43.09.282 - Local government accounting—Municipal revolving account—Records of auditing costs.
43.09.2855 - Local governments—Use of credit cards.
43.09.290 - Post-audit of state agencies—Definitions.
43.09.330 - Audit disclosing malfeasance or nonfeasance—Action by attorney general.
43.09.340 - Post-audit of books of state auditor.
43.09.410 - Auditing services revolving account—Created—Purpose.
43.09.414 - Auditing services revolving account—Disbursements.
43.09.418 - Auditing services revolving account—Direct payments from state agencies.
43.09.420 - Audit of revolving, local, and other funds and accounts.
43.09.430 - Performance audits—Definition.
43.09.440 - Performance audits—Comments.
43.09.455 - Performance audits—Follow-up and corrective action—Progress reports.
43.09.465 - Comprehensive performance audit of state printing services.
43.09.466 - Comprehensive performance audit of statewide sexual assault tracking system.
43.09.470 - Comprehensive performance audits—Scope—Reports.
43.09.471 - Short title—Effective date—2006 c 1 (Initiative Measure No. 900).
43.09.475 - Performance audits of government account.
43.09.480 - Long-term services and supports trust program—Audit—Report.