Our Foundation is a strong advocate of using comprehensive performance audits as a tool to ensure the wisest possible use of taxpayer dollars and to decrease the cynicism people have about their government. Numerous individuals and groups have contacted us wondering why performance audits are not standard procedure in our state. We have no good answers for them.

In 2003, several performance audit-type bills were drafted for consideration by the legislature, but each provided room for political manipulation.

We, therefore, asked all legislators and candidates for office to sign a Performance Audit Pledge. We published the names of legislators and candidates who signed the pledge and those who refused or did not respond. For those who refused, up to 250 words was provided for them to explain their position.

We hope citizens will take this opportunity to ask their lawmakers to support comprehensive performance audits. The text of the Pledge follows.

Cordially,

Bob Williams, President
Evergreen Freedom Foundation

Whereas the citizens of Washington state realize achieving efficient, effective and economical operation of state government requires transparency and accountability for tax dollars spent, I pledge to support independent comprehensive performance audits of state agencies.

The scope of performance audits should be established by the elected state auditor, not an unelected group of citizens appointed by the governor and legislature. The auditor should forward findings to the legislature each year, and the legislature should, in turn, annually report on the status of its implementation of the auditor's recommendations.

In order to prevent political manipulation, performance audits should meet U.S. General Accounting Office standards, which include the following non-negotiable elements:

  • Auditors must be independent both in fact and appearance from personal, external, and organizational impairments to independence.

  • Sufficient, competent, and relevant evidence must be obtained. Self audits do not count.

  • Efficiency, economy and effectiveness (program audits) must be the three standards that define performance audits. They are a three-legged stool.

  • Comprehensive written reports must be communicated to designated authorities in a timely fashion.

  • All performance audits should follow generally accepted government accounting standards.

I, therefore, will advocate and support comprehensive performance audits patterned after the following model language:

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. The State Auditor may contract out any performance audits. The scope for any performance audits shall not be limited.

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.

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. Justification must be provided for recommendations not implemented. Details of other corrective action must be provided as well.

The term 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.

Funding for these performance audits shall be equal to 2/100 of one percent (.02 percent) of the state's total general fund state budget for each biennia.

Pledge Results | Legislative Comments | Additional Information