Even the Auditor's Office is audited.
About peer reviews
Our Office receives external peer reviews every three years to ensure our audits satisfy government auditing standards. They are conducted by the National State Auditors Association (NSAA). You can explore the standards they apply on their website at www.nasact.org.
We are proud to have passed all our peer reviews. Our most recent peer review looked at our federal, financial and performance audits and our attestation engagements. Our Office received a peer review rating of "pass," which is the highest level of assurance that an external review team can give on a system of audit quality control.
Our next peer review is scheduled for 2019.
Peer review letters:
We are also audited by the Washington State Office of Financial Management
We are also audited every two years by an independent public accountant under contract with the Office of Financial Management (OFM). This Cabinet-level agency provides information, fiscal services and policy support to the Governor, Legislature and state agencies. Such 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 Financial Management issues an annual report on the audit resolution status. These reports are available to the public on the OFM website at
Although also a state agency, the Auditor's Office is uniquely independent
Independence is paramount to our audits. While the position of State Auditor is partisan, our work is not. It must remain fair, objective and free from bias or partiality. Our independence is established by both Government Auditing Standards set by the United States Government Accountability Office and through state law.
By adhering to GAO established auditing standards, audits conducted by the State Auditor’s Office are independent, as demonstrated every three years by a required external peer review. Further, because the State Auditor is a statewide elected official, he or she reports directly to the citizens of Washington. The Legislature and Governor have no direct oversight of our work beyond approval of our budget and enactment of laws and policies that affect state agencies. This unique independence allows us to carry out our mission without outside interference and to represent the sole interest of the public.