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 analysis of 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 specifies that the state auditor may contract out performance audits and mandates that legislative bodies hold public hearings to discuss audit findings within 90 days of their release.

Furthermore, the bill establishes a framework for annual reporting on the implementation of the state auditor's recommendations, requiring both the joint legislative audit and review committee and individual legislative bodies to provide justifications for any recommendations not implemented. The state auditor is granted the authority to issue subpoenas for necessary documents and is encouraged to prioritize audits of larger governmental entities. The bill aims to ensure greater accountability and transparency in government operations by incorporating social equity considerations into the audit process.

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