RCW 44.28.075
Performance audits—Scope.
(1) Subject to the requirements of the performance audit work plan approved by the joint committee under RCW 44.28.083, performance audits may, in addition to the determinations that may be made in such an audit as specified in RCW 44.28.005, include the following:
(a) An examination of the costs and benefits of agency programs, functions, and activities;
(b) Identification of viable alternatives for reducing costs or improving service delivery;
(c) Identification of gaps and overlaps in service delivery, along with corrective action; and
(d) Comparison with other states whose agencies perform similar functions, as well as their relative funding levels and performance.
(2) As part of a performance audit, the legislative auditor may review the costs of programs recently implemented by the legislature to compare actual agency costs with the appropriations provided and the cost estimates that were included in the fiscal note for the program at the time the program was enacted.
[ 1996 c 288 § 10.]
Structure Revised Code of Washington
Title 44 - State Government—Legislative
Chapter 44.28 - Joint Legislative Audit and Review Committee.
44.28.010 - Committee created—Members.
44.28.020 - Terms of members—Vacancies.
44.28.050 - Expenses of committee—Vouchers.
44.28.060 - Executive committee—Legislative auditor—Rules, subcommittees.
44.28.065 - Legislative auditor—Duties.
44.28.071 - Conduct of performance audits.
44.28.075 - Performance audits—Scope.
44.28.076 - Racial equity analysis.
44.28.080 - Powers—Appropriations, expenses, revenues.
44.28.083 - Performance audit work plans.
44.28.088 - Performance audit reports—Preliminary, final.
44.28.091 - Compliance reports—Preliminary and final.
44.28.094 - Quality control review of joint committee.
44.28.097 - Agency and local government reports furnished to joint committee.
44.28.110 - Examinations—Subpoenas—Depositions—Access to confidential records.
44.28.120 - Contempt proceedings—Recalcitrant witnesses.
44.28.130 - Witness fees and mileage.
44.28.150 - Cooperation with legislative committees and others.
44.28.155 - WorkFirst program evaluation.
44.28.156 - Education performance agreement pilot—Evaluation.
44.28.157 - School district health benefits—Review—Recommendations—Performance grants—Report.
44.28.200 - Review of the apple health and homes program.
44.28.805 - Review of distributions to cities and counties—Report.
44.28.818 - Review of office of privacy and data protection.