Contact: Marsha Richards, Communications
Director
(360) 956-3482
Still time to implement true performance audits
While the initial round of performance audit bills didn't quite pass muster
this session (neither meeting the requirements for true performance audits,
nor passing out of the House and Senate), legislators still have a chance
to enact meaningful accountability reforms during the special session by
including performance audit language in the state budget.
Legislators did pass a transportation performance audit bill that unfortunately
does not provide for true, independent and comprehensive performance audits.
Under the bill, the Legislative Transportation Committee has veto power
over the scope and criteria of the audit.
We suggest the following simple model language for independent, comprehensive
performance audits. The language is adapted from an enacting statute that
allowed the Texas Comptroller (the equivalent of our independently elected
state auditor) to identify $19 billion in savings over the last decade$9
billion of which was adopted on a bipartisan basis. It's simple and it works.
The performance audits could be funded by 2/100 of one percent (.02 percent)
of the state's total general fund budget.
MODEL LANGUAGE FOR PERFORMANCE AUDITS:
Intent Fair, independent, performance audits of state agencies by the State
Auditor are essential to improving the economy, efficiency and effectiveness
of state government.
Review of State Agencies (a) The State Auditor shall periodically review and analyze the economy,
efficiency and effectiveness of the policies, management, fiscal affairs,
and operations of state government. These performance audits shall be conducted
in accordance with the U.S. General Accounting Office Government Auditing
Standards.
(b) The State Auditor shall report the findings of the review and analysis
to the Governor, Senate majority leader, Speaker of the House, and post
it on the State Auditor's web page.
(c) The legislature must consider the State Auditor reports in connection
with the legislative appropriations process. An annual report will be submitted
by the Joint Legislative Audit Review Committee by July 1 of each year detailing
the status of the legislative implementation of the State Auditor's recommendations.
(d) State government means a state agency, department, office, officer,
board commission, bureau, division, institution, or institution of higher
education. This includes individual state agencies and programs as well
as those programs and activities that cross agency lines. State government
includes all elective offices in the executive branch of government and
includes the Judicial and Legislative branches.
At a March 23, 2005, House Appropriations hearing on a bill to gut the voter-approved I-601 spending limit, Rep. Jim McIntire (D) asked a supporter of I-601’s two-third supermajority requirement for the legislature to raise taxes the following question:
"Can you name a time when we [legislators] have actually not just set it [supermajority requirement] aside by majority vote? I mean, this is in many respects a procedural motion that has no bearing. It’s a statutory constraint that cannot constrain any legislature that chooses as a majority to set it aside . . . have we ever used a supermajority [to raise taxes]?"