For
purposes of RCW 43.09.435 through 43.09.460:
(1) "Board" means the citizen advisory board created in RCW 43.09.435.
(2) "Draft work plan" means the work plan for conducting
performance audits of state agencies proposed by the board and
state auditor after the statewide performance review.
(3) "Final performance audit report" means a written
document jointly released by the citizen advisory board and the
state auditor that includes the findings and comments from the
preliminary performance audit report.
(4) "Final work plan" means the work plan for conducting
performance audits of state agencies adopted by the board and
state auditor.
(5) "Performance audit" means an objective and systematic
assessment of a state agency or any of its programs, functions,
or activities by an independent evaluator in order to help public
officials improve efficiency, effectiveness, and accountability.
Performance audits include economy and efficiency audits and
program audits.
(6) "Preliminary performance audit report" means a written
document prepared after the completion of a performance audit to
be submitted for comment before the final performance audit
report. The preliminary performance audit report must contain
the audit findings and any proposed recommendations to improve
the efficiency, effectiveness, or accountability of the state
agency being audited.
(7) "State agency" or "agency" means a state agency,
department, office, officer, board, commission, bureau, division,
institution, or institution of higher education. "State agency"
includes all offices of executive branch state government elected
officials.
[2005 c 385 § 2.]
NOTES:
Findings -- 2005 c 385: "The legislature finds that:
(1) Citizens demand and deserve accountability of public
programs. Public programs must continuously improve in quality,
efficiency, and effectiveness in order to increase public trust;
(2) Washington state government and other entities that
receive tax dollars must continuously improve the way they
operate and deliver services so citizens receive maximum value
for their tax dollars;
(3) An independent citizen advisory board is necessary to
ensure that government services, customer satisfaction, program
efficiency, and management systems are world class in
performance;
(4) Fair, independent, professional performance audits of
state agencies are essential to improving the efficiency and
effectiveness of government; and
(5) The performance audit activities of the joint
legislative audit and review committee should be supplemented by
making fuller use of the state auditor's resources and
capabilities." [2005 c 385 § 1.]