The Evergreen Freedom 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.
Under true performance audits, the State Auditor periodically reviews and analyzes the economy, efficiency and effectiveness of the policies, management, fiscal affairs, and operations of state government. To prevent political manipulation, these audits are conducted in accordance with the U.S. General Accounting Office Government Auditing Standards.
What is a performance audit? (click for more)
The Government Accounting Office (GAO) defines a performance audit in its Government Accounting Standards, or Yellow Book, as follows:
of the performance and management of government
programs against objective criteria or an assessment of
best practices and other information. Performance
audits provide information to improve program
operations, facilitate decision making by parties with
responsibility to oversee or initiate corrective action,
and contribute to public accountability.
External Performance Audit Resources (click for more)
- Government Accounting Standards Board – Measurement Initiatives
- Harvard University – JFK School of Government – Public Sector Performance Management
- National Center for Public Productivity
- Rutgers University – A Brief Guide for Performance Measurement in Local Government
- Strategisys, LLC – Government Performance Management
- The Performance Institute – Transferring Knowledge to Transform Government
- United Kingdom – Audit Commission Performance Indicators
State Auditor's Performance Audit Website (click for more)
EFF Performance Audit Resources (click for more)
November 20, 2008
Performance Audit |
Potential Cost Savings & Unnecessary Expenditures |
Audit Cost* |
Public Hearing Conducted by Policy Committee |
School District Travel Practices � 13 School Districts |
$1,075,551 |
$777,564 |
Pending |
Use of Impact Fees � Five Cities |
$1,340,000** |
$726,466 |
NO |
K-12 Administration and Overhead � 10 Largest School Districts |
$54,300,000 |
$1,390,674 |
NO |
Collection of State Debt � Six State Agencies |
$159,700,000*** |
$1,415,355 |
NO |
Open Public Records Practices at 30 Government Entities |
Unquantifiable � Objective was to improve service efficiency & effectiveness |
$1,040,272 |
NO |
WSDOT � Highway Maintenance & Construction Management January 10, 2008 |
$41,900,000 |
$614,136 |
NO |
Port Of Seattle � Construction Management |
$97,000,000 |
$1,000,431 |
NO |
WSDOT � Administration & Overhead |
$96,900,000 (5 years) |
$847,309 |
NO |
WSDOT � Managing & Reducing Congestion October 10, 2007 |
$3,000,000,000 |
$1,993,287 |
NO |
Sound Transit Link Light Rail |
$5,100,000 (5 years) |
$595,987 |
NO |
Educational Service Districts |
$25,300,000 (5 years) |
$1,898,556 |
Yes |
WSDOT � Washington State Ferries |
$50,200,000 |
$1,054,542 |
Yes |
WDOH � Health Professions Quality Assurance |
Unquantifiable � Objective was to improve & ensure public safety |
$1,252,654 |
Yes |
WDGA � State Motor Pool |
$2,300,000 (5 years) |
$255,284 |
Yes |
Estimated Totals |
$3,535,315,551 |
$14,862,517 |
|
*Updated audit costs adapted from SAO September 25 documents.
**High range of savings potential. Page 11 of report.
***Maximum one-time revenue achieved by 50 percent reduction in delinquent account balances.
****Potential Cost Savings is $100 million over 10 years.
SCHOOL DISTRICTS
- K-12 Administration & Overhead (click for more)
- Report No. 1000013 – Released September 30, 2008
- Legislative Testimonies – Testimony of Amber Gunn on K-12 Administration and Support Services
- Press Releases –
- Blog Posts – SAO Releases K-12 audit
- Best Practices Outline
- K-12 Travel Practices (click for more)
- Report No. 1000131 – Released November 12, 2008
- Legislative Testimonies –
- Press Releases –
- Blog Posts – SAO releases school district travel practices audit
- Best Practices Outline
CITIES, COUNTIES & STATE AGENCIES
- Use of Impact Fees (click for more)
- Report No. 1000014 – Released September 30, 2008
- Legislative Testimonies – Testimony of Brian Zapotocky on Impact Fees – Olympia City Council, Testimony of Brian Zapotocky on Impact Fees – JLARC, Follow up to JLARC Testimony
- Press Releases –
- Blog Posts – SAO releases performance audit focusing on use of impact fee
- Best Practices Outline
- Open Public Records Practices at 30 Government Entities (click for more)
- Report No. 1000011 – Released May 19, 2008
- Legislative Testimonies –
- Press Releases –
- Blog Posts –
- Best Practices Outline
- Action step timelines were not included for most counties, cities or state agencies.
- Collection of State Debt – Six State Agencies (click for more)
- Report No. 1000012 – Released August 12, 2008
- Legislative Testimonies –
- Press Releases – Testimony Of Brian Zapotocky On Collection Of State Debt
- Blog Posts – EFF testimony commended at performance audit hearing
- Best Practices Outline
DEPARTMENT OF TRANSPORTATION
- Highway Maintenance & Construction Management (click for more)
- Report No. 100009 – Released January 10, 2008
- Legislative Testimonies – Amber Gunn's Testimony On Highway Maintenance And Construction
- Press Releases – Another Performance Audit Finds Millions In WSDOT Savings Potential
- Blog Posts – Legislators break law during session, So, if you thought the Legislature gives a rip...
Today's DOT audit: More fatal flaws
- Best Practices Outline
- Implementation Status of Audit Recommendation
- Administration & Overhead (click for more)
Report No. 100007 – Released November 15, 2007
Legislative Testimonies – Testimony Of EFF On DOT Administration And Overhead Performance Audit Press Releases – More Transportation Savings Identified In New Performance Audit Blog Posts – Yet another DOT performance audit is released, So, if you thought the Legislature gives a rip...
Best Practices Outline Implementation Status of Audit Recommendation
- Managing & Reducing Congestion (click for more)
Report No. 100006 – Released October 10, 2007
Policy Highlighter – Congestion Performance Audit: Department Of Transportation Not Doing Its Job Legislative Testimonies – Bob William's Testimony On DOT Highway Congestion Performance Audit Op-Eds - Rethink Transportation Press Releases – Congestion Relief Not A Priority Of Government? Blog Posts – Quick transportation solutions and the governor boards I-747, And since traffic congestion isn't a priority..., Ken Schram takes DOT to task?as only he can, Complete denial, Unbelievable stuff from the congestion audit, "As of 2007, the phenomenon of an all-day rush hour is beginning to happen...", Traffic congestion audit due in the morning, So, if you thought the Legislature gives a rip...
Best Practices Outline Implementation Status of Audit Recommendation
- Washington State Ferries - Executive Summary (click for more)
Report No. 100003 – Released September 4, 2007
Policy Highlighter – Time To Crack Down On Ferry System Commentary - Statement From Bob Williams On The Washington State Ferries Press Releases – State Ferries Audit An Embarrassment Blog Posts – Ferries crisis? What crisis? Leg. won't make time for hearings, Ferries audit an embarrassment; time for the governor and legislature to act, Worth its weight in gold: Performance audit identifies $100 million in cost savings, So, if you thought the Legislature gives a rip..., More on the ferries and the Port of Seattle
Best Practices Outline Implementation Status of Audit Recommendation External Links – Sound Off: Investigate the ferry problems
PORT OF SEATTLE
- Construction Management (click for more)
Report No. 100008 – Released December 20, 2007
Commentary – Feds Investigate Evidence of Fraud in Seattle Port Projects Legislative Testimonies – Bob Williams Testimony On Port Of Seattle Performance Audit, Testimony Of Tom Henry Concerning Item (9c) Before The Port Of Seattle Commissioners Press Releases – EFF Calls For Immediate Disciplinary Action In Response To Port Of Seattle Audit Blog Posts – Auditors doubt Port of Seattle is serious, Break up the Port of Seattle and strip it of taxing powers, Port of Seattle hearing...good news and bad news, Amazing what a federal investigation can spur, Feds will investigate Port of Seattle, Port of Seattle: "We don't want to know", Port sleeping with the fishes when it comes to accountability, Port signs open ended criminal defense contract, Port of Seattle retains second law firm for defense, $500-an-hour attorneys hired to defend Port of Seattle, So, if you thought the Legislature gives a rip..., More on the ferries and the Port of Seattle
Best Practices Outline
SOUND TRANSIT
- Link Light Rail (click for more)
Report No. 100005 – Released October 4, 2007
Policy Highlighter – EFF Policy Highlighter - Sound Transit Performance Audit Legislative Testimonies – Bob William's Testimony On Sound Transit Press Releases – Sound Transit - A Boondoggle In Progress Blog Posts – Sound Transit audit -- not delivering, So, if you thought the Legislature gives a rip...
Best Practices Outline Has not reported progress since audit’s release. Report due July 1, 2008
EDUCATIONAL SERVICE DISTRICTS
- Executive Summary (click for more)
Report No. 100004 – Released September 18, 2007
Policy Highlighter – Audit Reveals ESD Planning Deficiencies Legislative Testimonies – Bob William's Testimony On Educational Service Districts, EFF Testimony On Reimbursing Agencies For Performance Audit Costs Press Releases – A Good Performance Audit With Real Solutions, EFF Statement On Washington State Ferry System Audit Blog Posts – Kudos on an audit well done
Best Practices Outline
WASHINGTON DEPARTMENT OF HEALTH
- Office of Health Professions Quality (click for more)
Report No. 100002 – Released August 21, 2007
Policy Highlighter – Policy Highlighter On Department Of Health Audit Legislative Testimonies – I-900 Performance Audit Hearing On Department Of Health /Health Professions Quality Assurance Press Releases – EFF Responds To Department Of Health Performance Audit Blog Posts –
Best Practices Outline
WASHINGTON DEPARTMENT OF GENERAL ADMINISTRATION
- State Motor Pool (click for more)
Report No. 100001 – Released February 28, 2007
Legislative Testimonies – I-900 Performance Audit Hearing
External Links – OLYMPIA: Audit prompts increase in fees to use state automobile fleet
Best Practices Outline
What's new
| | | December 14, 2009 |
Living Liberty - November 2009
| | | November 10, 2009 |
Living Liberty - October 2009
| | | October 19, 2009 |
Living Liberty - August 2009
| | | September 20, 2009 |
Washington’s Cost of Government Day Finally Arrives
| | | August 17, 2009 |
Performance Audits Safe For Now - Sonntag's Compromise Questionable
| | | LibertyLive.org | | | May 20, 2009 |
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