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PF <br />Appendix A <br />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 />F <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 />Assess feasibility of pooling information No. <br />technology systems within the <br />department <br />Growth Management Act — Appendix A 148 <br />