Washington State Auditor

This document presents the State Auditor's Office Performance Audit Workplan for the 2025-2027 biennium. It outlines the meticulous process for selecting audit topics, prioritizing value-added outcomes, comprehensive government sector coverage, social equity considerations, and tribal government relevance. The plan highlights key ongoing audits, including those related to the Liquor and Cannabis Board operations, oversight of entities serving students with disabilities, the Quality Home Care Initiative (I1163), and a cost evaluation of Medicaid delivery models. The workplan also details future audit topics across various sectors such as agriculture, economic development, general operations, health and human services, K-12 education, public safety, and transportation, all aimed at improving state government efficiency and public trust.

The meeting commenced with a welcome and confirmation of virtual attendance. Key discussions included the approval of the minutes from the September 2025 meeting. The Deputy State Auditor provided an executive update, referencing discussions with associations, other elected officials, and participation in the Centennial Accord Meeting, highlighting efforts in promoting national compliance standards via the National State Auditors Association. Updates and discussions on BARS included an overview of the December 2026/January 2027 update list and confirmation that the December 2025 update was completed. Specific focus was placed on compensated absence implementation for BARS Cash, with clarification provided on auditor review processes. In open discussion, the Center of Government Innovation reported on extensive training sessions delivered in 2025 and planned initiatives for 2026 concerning process improvement, leadership, and cybersecurity. Updates to procurement resources were noted, along with FIT improvements including a new chat agent and forthcoming revenue category changes for schools. The Center also discussed Cyber Incident Response workshops. Finally, the committee reviewed and accepted the proposed meeting schedule for 2026.

The meeting of the JARK I900 subcommittee includes the state auditor's presentation on special education services, comparing student needs to district funding and service provisions. The discussion also involves OSPI staff comments and member questions regarding the report.

The meeting included an SAO Executive Update from Washington State Auditor Pat McCarthy, who thanked the committee for their service and encouraged them to share their comments and questions. Updates and discussions on BARS (Budgeting, Accounting, and Reporting System) were provided, including an overview of the December 2025 update and the impact of GASB (Governmental Accounting Standards Board) updates. The committee discussed GASB 104 and a possible note disclosure for Cash BARS, including a proposed update to the note for discussion. Open discussion was held, and the remaining meeting schedule for 2025 was announced.

The report discusses ensuring climate-resilient infrastructure to meet the state's growing energy needs. It covers the increasing risks of hazards due to changing weather patterns and the need to adapt infrastructure. The audit focuses on electricity infrastructure and the opportunities to adapt new infrastructure, including additional analyses of climate information and broader collaboration. It also touches on the state's efforts to reduce greenhouse gases and build new renewable energy resources, ensuring these facilities can withstand future climate effects.