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Agency 095
Office of State
Auditor
Article III, State
Constitution; RCW 42.40, 43.09, 43.88
| Request | $39,201,578 | ||||||||||||||||||
| Net change from current biennium | $621,355 | Increase | |||||||||||||||||
| Percent change from current biennium | 1.6% | Increase | |||||||||||||||||
The Office of State Auditor, established by the Washington State
Constitution, is one of nine elected executive offices. The constitution
provides that "the Auditor shall be auditor of public accounts
and shall have such powers and perform such duties in connection
therewith as may be prescribed by law."
The goals are to: perform financial and legal compliance audits
of the state of Washington and of all local governments (approximately
2,400) in the state; audit federal funds received by the state
and by local governments in compliance with the Single Audit Act
of 1996; conduct investigations of improper governmental actions
in accordance with the Whistleblower Act; conduct fraud and other
special investigations; prescribe local governments' uniform budgeting,
accounting, and reporting systems; publish local government comparative
statistics; and provide training and technical assistance for
local governments.
Links to Program Level Detail
| Operating Budget: Summary
| |||||||||||||||||||||
| 1995-97 Appropriations | Appropriated Funds | Expenditures | |||||||||||||||||||
| Amount | Estimated Balance | 1993-95 Actual | 1995-97 Estimated | 1997-99 Proposed | |||||||||||||||||
| 508,000 | General Fund - Basic Account - State | 20,000 | 508,000 | 856,632 | |||||||||||||||||
| General Fund - Basic Account - Federal | 123,124 | ||||||||||||||||||||
| 80,000 | General Fund - Basic Account - Federal Unanticipated | 80,000 | |||||||||||||||||||
| Motor Vehicle Account - State | 304,423 | ||||||||||||||||||||
| Municipal Revolving Account - State | 24,168,358 | ||||||||||||||||||||
| Municipal Revolving Account - Private/Local Unanticipated | 475,666 | ||||||||||||||||||||
| 12,193,633 | (206,000) | Auditing Services Revolving Account - State | 11,741,054 | 12,399,633 | 12,187,003 | ||||||||||||||||
| 206,000 | 206,000 | Auditing Services Revolving Account - Private/Local Unanticipated | 201,359 | ||||||||||||||||||
|
12,987,633 | Total Appropriated Funds |
37,033,984 |
12,987,633 |
13,043,635 | |||||||||||||||||
| Non-Appropriated Funds | |||||||||||||||||||||
| Municipal Revolving Account - Non-Appropriated | 25,592,590 | 26,157,943 | |||||||||||||||||||
| Total All Funds |
37,033,984 |
38,580,223 |
39,201,578 | ||||||||||||||||||
| Operating Budget: Summary by Object
| ||||||||||||||||||
| 1994-95 Actual | 1995-96 Estimated | 1996-97 Estimated | 1997-98 Proposed | 1998-99 Proposed | ||||||||||||||
| Salaries And Wages | 11,578,129 | 12,039,673 | 12,160,030 | 12,209,456 | 12,209,456 | |||||||||||||
| Employee Benefits | 2,930,443 | 2,987,592 | 3,027,055 | 2,985,447 | 2,985,447 | |||||||||||||
| Personal Service Contracts | 20,709 | 24,178 | 98,322 | 65,750 | 65,750 | |||||||||||||
| Goods And Services | 3,116,944 | 2,796,843 | 3,268,617 | 3,198,727 | 3,198,727 | |||||||||||||
| Travel | 499,798 | 509,134 | 748,769 | 719,046 | 719,047 | |||||||||||||
| Capital Outlays | 884,848 | 537,896 | 154,733 | 351,173 | 351,172 | |||||||||||||
| Debt Service | 174,763 | 168,580 | 58,801 | 71,189 | 71,191 | |||||||||||||
| Interagency Reimbursements | 236 | |||||||||||||||||
| Intra-Agency Reimbursements | (1) | |||||||||||||||||
| Annual Total |
19,205,869 |
19,063,896 |
19,516,327 |
19,600,788 |
19,600,790 | |||||||||||||
| Operating Budget: Program Summary
| ||||||||||||||||||
| 1994-95 Actual | 1995-96 Estimated | 1996-97 Estimated | 1997-98 Proposed | 1998-99 Proposed | ||||||||||||||
| Administration | 2,320,794 | 2,809,957 | 3,041,524 | 2,925,924 | 2,925,924 | |||||||||||||
| Audit Services | 16,885,075 | 16,253,939 | 16,474,803 | 16,674,864 | 16,674,866 | |||||||||||||
| Annual Total |
19,205,869 |
19,063,896 |
19,516,327 |
19,600,788 |
19,600,790 | |||||||||||||
| Fiscal Year 1993-94 | 17,828,115 | |||||||||||||||||
| Biennium Total |
37,033,984 |
38,580,223 |
39,201,578 | |||||||||||||||
| Operating Budget: Change from Preceding Biennium
| ||||||||||||||||||||||||||
| 1993-95 Actual | 1995-97 Estimated | 1997-99 Proposed | ||||||||||||||||||||||||
| Amount | Percent | Amount | Percent | Amount | Percent | |||||||||||||||||||||
| Administration | 462,924 | 11.8% | 1,465,086 | 33.4% | 367 | 0.0% | ||||||||||||||||||||
| Audit Services | 1,693,930 | 5.5% | 81,153 | 0.2% | 620,988 | 1.9% | ||||||||||||||||||||
| Belated Claims | (3,368) | (100.0)% | ||||||||||||||||||||||||
| Total |
2,153,486 |
6.2% |
1,546,239 |
4.2% |
621,355 |
1.6% | ||||||||||||||||||||
| Employment Summary
| ||||||||||||||||||||
| 1994-95 Actual | 1995-96 Estimated | 1996-97 Estimated | 1997-98 Proposed | 1998-99 Proposed | ||||||||||||||||
| FTE Staff Years | 312.3 | 296.5 | 299.5 | 299.8 | 299.8 | |||||||||||||||
| Average FTE Staff Year Costs | 37,074 | 40,606 | 40,601 | 40,725 | 40,725 | |||||||||||||||
Program Level Detail
The Division of Management Services is responsible for all administrative
functions in the office including personnel, training, budgeting,
accounting, purchasing, and information processing.
The objective is to provide timely, efficient, and high quality administrative services to the employees of this office and to all external stakeholders.
| Program Employment
| ||||||||||||||||||||
| 1994-95 Actual | 1995-96 Estimated | 1996-97 Estimated | 1997-98 Proposed | 1998-99 Proposed | ||||||||||||||||
| FTE Staff Years | 36.0 | 36.6 | 40.8 | 38.7 | 38.7 | |||||||||||||||
| Average FTE Staff Year Costs | 34,365 | 38,873 | 38,890 | 38,882 | 38,882 | |||||||||||||||
| Expenditure Detail
| ||||||||||||||||||
| 1994-95 Actual | 1995-96 Estimated | 1996-97 Estimated | 1997-98 Proposed | 1998-99 Proposed | ||||||||||||||
| Salaries and Benefits | 1,565,621 | 1,781,195 | 2,022,027 | 1,901,611 | 1,901,611 | |||||||||||||
| Other Operating Costs | 755,173 | 1,028,762 | 1,019,497 | 1,024,313 | 1,024,313 | |||||||||||||
| Annual Total |
2,320,794 |
2,809,957 |
3,041,524 |
2,925,924 |
2,925,924 | |||||||||||||
| Fiscal Year 1993-94 | 2,065,601 | |||||||||||||||||
| Biennium Total |
4,386,395 |
5,851,481 |
5,851,848 | |||||||||||||||
| Source of Funds
| |||||||||||||||||||
| 1994-95 Actual | 1995-96 Estimated | 1996-97 Estimated | 1997-98 Proposed | 1998-99 Proposed | |||||||||||||||
| Municipal Revolving Account - State | 1,617,948 | ||||||||||||||||||
| Municipal Revolving Account - Non-Appropriated | 1,965,459 | 2,011,499 | 1,924,479 | 1,924,479 | |||||||||||||||
| Auditing Services Revolving Account - State | 702,846 | 844,498 | 1,030,025 | 1,001,445 | 1,001,445 | ||||||||||||||
| Annual Total |
2,320,794 |
2,809,957 |
3,041,524 |
2,925,924 |
2,925,924 | ||||||||||||||
Audit Services performs, in accordance with professional standards,
financial and legal compliance audits for approximately 2,400
local governments. These include all cities, counties, schools,
ports, and various types of special purpose districts. Results
of these audits are published in individual audit reports issued
by the Office of the State Auditor. Additionally, Audit Services
performs, in accordance with professional standards, financial
and legal compliance audits of all state agencies, boards, and
commissions (including public colleges and universities) and is
required to annually audit the state of Washington's general purpose
financial statements. Results of these audits are published in
the state of Washington's Annual Comprehensive Financial Report
issued by the Office of Financial Management and in the federally-mandated
Statewide Single Audit Report issued by the Office of the State
Auditor. Audit Services also administers the Disclosure of Improper
Governmental Action (Whistleblower) Act; conducts fraud and other
special investigations; publishes local government comparative
statistics; prescribes local governments' uniform budgeting, accounting,
and reporting systems; and provides local governments with accounting
services, training, and technical assistance.
The objectives of this program are to: promote government accountability through independent, quality audits of state and local governments; collect and report consistent, timely, and reliable local government financial data; and investigate and report, in a responsive and unbiased manner, assertions of improper activities in state government.
| Program Employment
| ||||||||||||||||||||
| 1994-95 Actual | 1995-96 Estimated | 1996-97 Estimated | 1997-98 Proposed | 1998-99 Proposed | ||||||||||||||||
| FTE Staff Years | 276.3 | 259.9 | 258.7 | 261.1 | 261.1 | |||||||||||||||
| Average FTE Staff Year Costs | 37,427 | 40,850 | 40,871 | 40,999 | 40,999 | |||||||||||||||
| Expenditure Detail
| ||||||||||||||||||
| 1994-95 Actual | 1995-96 Estimated | 1996-97 Estimated | 1997-98 Proposed | 1998-99 Proposed | ||||||||||||||
| Salaries and Benefits | 12,942,951 | 13,246,070 | 13,165,058 | 13,293,292 | 13,293,292 | |||||||||||||
| Other Operating Costs | 3,942,124 | 3,007,869 | 3,309,745 | 3,381,572 | 3,381,574 | |||||||||||||
| Annual Total |
16,885,075 |
16,253,939 |
16,474,803 |
16,674,864 |
16,674,866 | |||||||||||||
| Fiscal Year 1993-94 | 15,762,514 | |||||||||||||||||
| Biennium Total |
32,647,589 |
32,728,742 |
33,349,730 | |||||||||||||||
| Source of Funds
| |||||||||||||||||||
| 1994-95 Actual | 1995-96 Estimated | 1996-97 Estimated | 1997-98 Proposed | 1998-99 Proposed | |||||||||||||||
| General Fund - Basic Account - State | 20,000 | 37,225 | 470,775 | 428,316 | 428,316 | ||||||||||||||
| General Fund - Basic Account - Federal | 35,559 | ||||||||||||||||||
| General Fund - Basic Account - Federal Unanticipated | 52,802 | 27,198 | |||||||||||||||||
| Motor Vehicle Account - State | 196,510 | ||||||||||||||||||
| Municipal Revolving Account - State | 10,907,024 | ||||||||||||||||||
| Municipal Revolving Account - Non-Appropriated | 10,816,544 | 10,799,088 | 11,154,492 | 11,154,493 | |||||||||||||||
| Municipal Revolving Account - Private/Local Unanticipated | 99,556 | ||||||||||||||||||
| Auditing Services Revolving Account - State | 5,503,987 | 5,347,368 | 5,177,742 | 5,092,056 | 5,092,057 | ||||||||||||||
| Auditing Services Revolving Account - Private/Local Unanticipated | 122,439 | ||||||||||||||||||
| Annual Total |
16,885,075 |
16,253,939 |
16,474,803 |
16,674,864 |
16,674,866 | ||||||||||||||