About State Government Audits
Types of state government audits and reports
The State Auditor’s Office (SAO) is responsible for performing a range of audits at the state government level.
An accountability audit evaluates whether a state agency has adhered to applicable federal or state laws, rules, and its own policies and procedures. The process includes auditing records to ensure public funds are accounted for and internal controls are in place to protect public resources from misappropriation and misuse.
- Search recent audit reports to see our results.
- Visit our Preventing Fraud page for advice on setting up internal controls that help prevent fraud and misappropriation of government funds.
Annual Comprehensive Financial Report (ACFR)
We perform an independent audit of the State’s Annual Comprehensive Financial Report (ACFR) in accordance with Generally Accepted Government Auditing Standards. The outcome of this audit affects the state’s credit and bond ratings. Audited financial statements are required for our state to issue bonds.
Financial statement audits
We contract with institutions of higher education and state agencies to provide financial opinions under Generally Accepted Government Auditing Standards. We contract with the Department of Labor & Industries (L&I), the Office of Financial Management (OFM), the Department of Ecology and others to audit their stand-alone financial statements or financial schedules on other post-employment benefits. These audits are conducted upon request. Likewise, audits of higher education institutions are conducted to meet accreditation standards.
State of Washington Single Audit Report (SWSA)
We conduct a single audit for the state of Washington every year. A single audit examines whether a government has implemented good internal controls over, and materially complies with, federal requirements. The audit also determines whether the state properly accounts for federal funds. The SWSA is published annually by OFM.
Find out more about state government audit services with this short, online presentation that describes our role and responsibility in auditing and investigating state government agencies.
Audit resources from other state agencies
Washington’s state agencies have resources available to help them properly manage administrative, accounting and financial matters.
- OFM accounting page: Contains news, resources and reports related to state agency accounting and financial reporting.
- State Technology Manual: Published by the Office of the Chief Information Officer (OCIO).
- Department of Enterprise Services: Rules and requirements for state agency contracting and purchasing, resources for state and local governments, and information and resources for the public.
- Washington State Fiscal Information: Provides financial data and interactive displays of the state budget, revenues and expenses.