The bill amends RCW 43.09.470 to enhance the scope and requirements of performance audits conducted by the state auditor. It introduces a new requirement for the auditor to analyze the social equity impact of government programs and services, adding this as the tenth specific element to be included in performance audits. The bill also clarifies the definition of "government" to encompass various levels and branches, including state and local governments, education entities, and transportation entities. Additionally, it mandates that legislative bodies hold public hearings to discuss audit findings within 90 days of the audit's release, ensuring public engagement in the review process.

Furthermore, the bill stipulates that the state auditor may contract out performance audits and emphasizes the importance of considering audit reports in legislative appropriations and spending practices. It requires annual reports from both the joint legislative audit and review committee and local legislative bodies to track the implementation of the auditor's recommendations, including justifications for any recommendations not acted upon. The bill aims to promote transparency, accountability, and efficiency in government operations while ensuring that social equity considerations are integrated into the evaluation of public services.

Statutes affected:
Original Bill: 43.09.470
Bill as Passed Legislature: 43.09.470
Session Law: 43.09.470