Washington Code 42.40.110 – Performance audit
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The office of financial management shall contract for a performance audit of the state employee whistleblower program on a cycle to be determined by the office of financial management. The audit shall be done in accordance with generally accepted government auditing standards beginning with the fiscal year ending June 30, 2001. The audit shall determine at a minimum: Whether the program is acquiring, protecting, and using its resources such as personnel, property, and space economically and efficiently; the causes of inefficiencies or uneconomical practices; and whether the program has complied with laws and rules on matters of economy and efficiency. The audit shall also at a minimum determine the extent to which the desired results or benefits established by the legislature are being achieved, the effectiveness of the program, and whether the auditor has complied with significant laws and rules applicable to the program.
Terms Used In Washington Code 42.40.110
- Auditor: means the office of the state auditor. See Washington Code 42.40.020
- Contract: A legal written agreement that becomes binding when signed.
- Employee: means any individual employed or holding office in any department or agency of state government. See Washington Code 42.40.020
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Whistleblower: means :
Washington Code 42.40.020
The cost of the audit is a cost of operating the program and shall be funded by the auditing services revolving account created by RCW 43.09.410.
[ 1999 c 361 § 8.]