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Appendix A: Initiative 900 and <br /> Auditing Standards <br /> Initiative 900 requirements <br /> Initiative 900,approved by Washington voters in 2005 and enacted into state law in 2006,authorized <br /> the State Auditor's Office to conduct independent,comprehensive performance audits of state and <br /> local governments. <br /> Specifically,the law directs the Auditor's Office to"review and analyze the economy,efficiency,and <br /> effectiveness of the policies,management,fiscal affairs,and operations of state and local governments, <br /> agencies,programs,and accounts:'Performance audits are to be conducted according to U.S. <br /> Government Accountability Office government auditing standards. <br /> In addition,the law identifies nine elements that are to be considered within the scope of each <br /> performance audit.The State Auditor's Office evaluates the relevance of all nine elements to each audit. <br /> The table below indicates which elements are addressed in the audit. Specific issues are discussed in the <br /> Results and Recommendations sections of this report. <br /> 1-900 element <br /> 1.Identify cost savings No. <br /> 2.Identify services that can be reduced No. <br /> or eliminated <br /> 3.Identify programs or services that can be No. <br /> transferred to the private sector <br /> 4.Analyze gaps or overlaps in programs or No. <br /> services and provide recommendations <br /> to correct them <br /> 5.Assess feasibility of pooling information No. <br /> technology systems within the <br /> department <br /> Growth Management Act Appendix A 48 <br />