Revised Code of Washington
Chapter 43.09 - State Auditor.
43.09.440 - Performance audits—Comments.

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

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.

43.09.065 - Audit of entities with state contracts or grants—Report regarding criminal misuse of public moneys.

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.

43.09.240 - Local government accounting—Public officers and employees—Duty to account and report—Removal from office—Deposit of collections.

43.09.245 - Local government accounting—Examination of financial affairs.

43.09.260 - Local government accounting—Examination of local governments—Reports—Action by attorney general.

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.

43.09.281 - Appeal procedure to be adopted—Inclusion of number and disposition of appeals in annual report.

43.09.282 - Local government accounting—Municipal revolving account—Records of auditing costs.

43.09.285 - Joint operations by municipal corporations or political subdivisions—Deposit and control of funds.

43.09.2851 - Repayment of amounts charged to another fund within same political subdivision to be credited to original fund or appropriation—Expenditure.

43.09.2853 - Municipal corporations authorized to establish line of credit for payment of warrants—Interest.

43.09.2855 - Local governments—Use of credit cards.

43.09.2856 - School district audits—School district compliance with RCW 28A.150.276 and 28A.505.240—Report of findings.

43.09.290 - Post-audit of state agencies—Definitions.

43.09.310 - Audit of statewide combined financial statements—Post-audits of state agencies—Periodic audits—Reports—Filing.

43.09.312 - Post-audits of state agencies under RCW 43.09.310—Noncompliance—Remediation—Referral to attorney general.

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.

43.09.412 - Auditing services revolving account—Transfers and payments into account—Allotments to state auditor.

43.09.414 - Auditing services revolving account—Disbursements.

43.09.416 - Auditing services revolving account—Allocation of costs to funds, accounts, and agencies—Billing rate.

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.