Who Audits the Auditor
The State Auditor’s Office is independent, transparent and accountable
Established in the state Constitution, the State Auditor’s Office (SAO) operates with the independence necessary to objectively perform audits and investigations. Our audits are designed to meet professional standards as well as to satisfy the requirements of federal, state and local laws.
Public confidence in government is maintained by auditors performing their fact-based work with integrity and objectivity. Because the State Auditor is a statewide elected official, he or she reports directly to the people of Washington. The Legislature and Governor have no direct oversight of our work. This independence allows us to carry out our mission to serve the public interest.
We adhere to the Government Auditing Standards set by the United States Government Accountability Office for our financial statement, performance and single (federal program) audits, and other attestation engagements. Our accountability and fraud audits are performed under the statutory authority provided in the Revised Code of Washington.
Even the State Auditor’s Office is audited
To ensure our organization meets those standards, SAO receives an external peer review every three years. The National State Auditors Association (NSAA), a part of the National Association of State Auditors, Comptrollers and Treasurers, performs the reviews.
We are proud to have passed all our peer reviews. Our next peer review is scheduled for 2022.
Download copies of Peer Review Letters:
- Peer review of financial and performance audits, 2019 (PDF)
- Peer review of financial and performance audits and attestation engagements, 2016 (PDF) »
- Peer review of financial and performance audits, 2013 (PDF) »
- Peer review of financial and performance audits, 2010 (PDF) »
- First peer review of the performance audit program, 2009 (PDF) »
Audits by the State Office of Financial Management
Every two years, SAO is audited by an independent public accountant under contract with the Office of Financial Management (OFM). These post audits generally focus on our administrative operations. Like all state agencies, we are required to report on how we plan to resolve any audit issues, and the Director of OFM issues an annual report on the audit resolution status.
Download a copy of OFM audit report: