Performance Audits in Progress

Several performance audits are under way at any given time, and more are being considered. The following projects are in the performance audit workplan for the current biennium. Once we have completed initial planning work for a performance audit, we add a one-page description of the project setting out key questions and our plans for conducting the audit. At that time, the listing shows a tentative publication date. As the report nears completion, the listing will show a proposed publication date and the JLARC meeting date where audit staff will present it publicly. Please note that the proposals and dates are subject to change.

Browse our topic areas by clicking on the headings to expand individual project summaries.

Agriculture and Natural Resources

Ensuring Climate-Resilient Infrastructure to Meet Washington’s Growing Energy Needs
(anticipated publication June 24, 2025; scheduled for JLARC meeting July 16, 2025)

Earth’s changing climate will eventually affect nearly every aspect of life in Washington, from the natural and built environment to the people who live and work here. Washington is leading the way in adapting its approach to energy, having already enacted several laws to reduce greenhouse gas emissions by replacing carbon-producing energy plants with renewable energy resources. However, new energy infrastructure projects should be sited and built with climate effects in mind. Already, many agencies and organizations play a critical role in Washington’s ongoing conversion to entirely renewable energy resources. This audit will look at how the state can ensure new energy infrastructure is sited and built considering the forecasted effects of climate change. Read the one-page summary (PDF).

Economic Development

Evaluating Opportunities to Promote Digital Equity Across Washington (summer 2025)

Digital equity can be defined as the ability for everyone to fully participate in an increasingly – indeed almost exclusively – digital society. For a society to achieve digital equity, all its people must have access to the infrastructure, technology and skills that allow them to engage equally in digital spaces, whether economic, educational, health, social or civic. Aspects of this topic under consideration for a new performance audit include how the state has organized its digital equity initiative, how broadband infrastructure projects are selected and overseen, and how well the state has identified unserved and underserved areas and communities. The audit might also examine projects that seek to increase the digital literacy of Washingtonians. Read the one-page summary (PDF).

Improving Performance Management in Economic Development Programs (fall 2025)

Attracting and supporting businesses is essential to Washington’s economic growth. The Department of Commerce is the state’s lead agency charged with enhancing and promoting the state’s economic vitality. However, the agency has yet to develop a statewide economic development strategic plan. Without a comprehensive framework, including performance measures to guide evaluation and decision-making, its Office of Economic Development and Competitiveness has limited insight into the effectiveness of the agency’s programs. This audit is designed to identify leading practices and strategies recommended by experts in the field, and review how other states approach economic development planning and performance management. Read the one-page summary (PDF).

Fiscal, Operations and General Government

Office of the Insurance Commissioner: Implementing the Child Support Insurance Intercept Law
(publishing on May 20, 2025; scheduled for JLARC meeting June 4, 2025)

When noncustodial parents fall behind in paying child support, the state can intercept insurance claim payments payable to the noncustodial parent. However, the state can only do so if it is aware of the claim. In September 2020, our Office published a performance audit that recommended a new law to help increase collections for past-due child support. This law, which took effect on January 1, 2022, requires insurance companies doing business in Washington to participate in an insurance payment intercept program. This audit will consider what steps OIC could take to support efforts to inform insurance companies about the new law and how to comply with it. Read the one-page summary. (PDF)

Health and Human Services

Reducing Nonemergency Use of Emergency Systems (summer 2025)

Many of the 911 calls fire department EMTs respond to are not for medical emergencies, but to help people with health problems related to chronic illnesses, substance use disorders and mental health. These nonemergency callers also add pressure on already overburdened hospital emergency rooms. Community paramedicine and mobile integrated health programs aim to fill a gap in community health services, for example by providing home-based medical care to frequent users of emergency systems or transporting people directly to social service organizations. Such programs can lead to fewer nonemergency calls, lower costs for patient care and better health outcomes. This audit will identify and review community paramedicine and mobile integrated health programs across Washington state, as well as state and local efforts to develop and support these programs. Read the one-page summary. (PDF)

Higher Education

No topics currently in the 2023-25 workplan.

Information Technology

Opportunities to Improve IT Security at Critical Infrastructure Organizations (2024-2025)
(anticipated publication September 2025; scheduled for JLARC meeting September 17, 2025)

The federal government’s Cybersecurity and Infrastructure Security Agency (CISA) has advised state and local governments to be on the alert for cyberattacks targeting critical infrastructure across America. The warnings urgently recommended that state and local governments improve cybersecurity defenses around infrastructure such as airports, dams, power stations and hospitals. In response to these threats, the State Auditor’s Office has begun a new series of cybersecurity performance audits for governments with critical infrastructure in Washington. These audits are not intended to provide a comprehensive assessment of a government’s security posture, but are instead narrowly scoped, looking for opportunities to improve those governments’ security against external threats. Read the one-page summary (PDF).

Opportunities to Improve IT Security at State Agencies and Local Governments (2024-2025)
(anticipated publication September 2025; scheduled for JLARC meeting September 17, 2025)

People depend on Washington's state and local governments for many different services – such as public safety, tax collection, social services, and transportation systems. Governments depend on technology to provide these services. The security of these systems and related data are vital to public confidence, the continuity of government operations, and the safety and well-being of the state and its residents. Our cybersecurity audits examine IT systems used in government operations. They look for weaknesses in that technology and propose solutions to help strengthen those systems. Cybersecurity audits are a type of performance audit and are provided at no cost to state and local governments, thanks to 2005's voter-approved Initiative 900.  Read the one-page summary (PDF).

Improving Ransomware Resiliency at Local Governments (2024-2025)
(anticipated publication September 2025; scheduled for JLARC meeting September 17, 2025)

Ransomware is a type of software designed to deny access to a computer system or the data it stores until the victim pays the demanded ransom. As attackers
continue to hone their tactics, local governments expected to keep systems secure and available struggle to keep pace.To help local governments prevent and respond to this increasing risk, the State Auditor’s Office offers performance audits that specifically examine a government’s resiliency to ransomware. We examine five control areas that apply to distinct facets of ransomware prevention, detection and response. These audits can benefit governments large enough to employ cybersecurity staff as well as smaller governments that use contracted IT services. Read the one-page summary (PDF).

K-12 Education

Charter Schools: Identifying and supporting at-risk students (fall 2025)

Charter schools aim to serve marginalized students with innovative approaches; as of January 2025, 17 charter schools serve around 5,000 Washington students. Concerns remain, however, about how effectively they identify and support at-risk students such as English language learners, special education students and low-income children.  Proponents contend their flexibility fosters new educational models, while critics are concerned about the privatization of schools and accountability for unelected school boards. Each school establishes a unique agreement with its authorizing agency, setting out how it will support targeted, often at-risk students This audit will examine selected schools to see if they meet legal and contractual requirements and use leading practices to identify and support at-risk students. We will also consider whether any practices could offer models for improving education of at-risk students across all public schools. Read the one-page summary (PDF).

Issues in Special Education (fall 2025) 

In 2024, the Washington State Legislature passed a bill intended to address funding for educational services for students with disabilities. One section of the new law requires the State Auditor’s Office to compare the prevalence of disabilities in student populations to the funding available to evaluate students and provide them with special education services. It also directs the State Auditor to determine whether any populations are underevaluated or underserved. The audit’s findings could help the Office of Superintendent of Public Instruction determine budget requests to help support special education programs across the state. Read the one-page summary (PDF)

Public Safety

Fines Used to Deter Human Trafficking and Support Survivors 
(anticipated publication June 30, 2025; scheduled for JLARC meeting July 16, 2025)

Washington state law imposes mandatory fines (called “fees” in statute) on those who commit human trafficking and related sexual exploitation crimes, such as commercial sexual abuse of a minor. While courts must assess and collect fines, some reports suggest this may not be occurring as required by law. Resulting revenues are then to be distributed to cities and counties, which must use these funds for prevention, enforcement and survivors’ services. However, it is not always clear how revenues are being used and whether the money is spent appropriately. This audit will examine whether fines for human trafficking and sexual exploitation crimes are being assessed, collected and used according to state law in a selection of local jurisdictions. If fines are not being assessed or used as required, the audit will make recommendations that could increase the amount of funding that is directed to addressing these crimes and supporting survivors. Read the one-page summary. (PDF)

Expanding Use of Pretrial Services (summer 2025)

Pretrial services offer an alternative to incarceration for people who have been arrested for criminal offenses and cannot afford to pay bail to await trial outside jail. Examples of pretrial services jurisdictions may offer include drug and alcohol testing, electronic home monitoring, or text reminders and transportation to attend a hearing. In 2023, the Legislature allocated about $1.5 million to the Administrative Office of the Courts (AOC) to help expand such services, but they remain inconsistently available across Washington’s decentralized court system. This audit will evaluate a selection of jurisdictions to asses multiple aspects of pretrial services, and will examine the progress AOC has made in its pilot program to encourage their use. Read the one-page summary (PDF)

Progress on the Training Required by the Law Enforcement Training and Community Safety Act (winter 2026)

Public scrutiny of police training has increased following several high-profile cases of police use of deadly force. The Law Enforcement Training and Community Safety Act of 2018 led to the creation and adoption of rules concerning use of force and deadly force. It also established training requirements for police officers that focused on de-escalation and mental health awareness. The Criminal Justice Training Commission is responsible for developing and delivering the training, while police agencies and their officers are responsible for taking it. New officers take the training at Basic Law Enforcement Academy before starting their jobs, then every three years as part of continuing education. Incumbent officers must take the training on their own schedule by 2028, but the commission projects that thousands will miss that deadline. This audit will examine the progress made by the commission and police agencies. It will determine the reasons for noncompliance or other barriers, and risks for officers and communities when training has not been completed. It will also consider what the commission, police agencies and officers can do to increase compliance with the training law before the deadline. Read the one-page summary (PDF)

Transportation

No topics currently in the 2023-25 workplan.