§ 44.28.083. Performance audit work plans
(1) During the regular legislative session of each odd-numbered year, beginning with 1997, the joint legislative audit and review committee shall develop and approve a performance audit work plan for the subsequent sixteen to twenty-four-month period and an overall work plan that identifies state agency programs for which formal evaluation appears necessary. Among the factors to be considered in preparing the work plans are:
(a) Whether a program newly created or significantly altered by the legislature warrants continued oversight because (i) the fiscal impact of the program is significant, or (ii) the program represents a relatively high degree of risk in terms of reaching the stated goals and objectives for that program;
(b) Whether implementation of an existing program has failed to meet its goals and objectives by any significant degree; and
(c) Whether a follow-up audit would help ensure that previously identified recommendations for improvements were being implemented.
(2) The project description for each performance audit must include start and completion dates, the proposed approach, and cost estimates.
(3) The legislative auditor may consult with the chairs and staff of appropriate legislative committees, the state auditor, and the director of financial management in developing the performance audit work plan.
(4) The performance audit work plan and the overall work plan may include proposals to employ contract resources. As conditions warrant, the performance audit work plan and the overall work plan may be amended from time to time. All performance audit work plans shall be transmitted to the appropriate fiscal and policy committees of the senate and the house of representatives no later than the sixtieth day of the regular legislative session of each odd-numbered year, beginning with 1997. All overall work plans shall be transmitted to the appropriate fiscal and policy committees of the senate and the house of representatives.
[1996 c 288 § 12; 1993 c 406 § 5. Formerly RCW 44.28.180.]
Notes:
Short title--1993 c 406: See note following RCW 43.88.020.
Sections: Previous 44.28.050 44.28.055 44.28.060 44.28.065 44.28.071 44.28.075 44.28.080 44.28.083 44.28.088 44.28.091 44.28.094 44.28.097 44.28.100 44.28.110 44.28.120 Next
Last modified: April 7, 2009