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 legislative committee meeting date where our 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

The 2025-2027 audit plan includes at least one project in this area. We will add information to this page when work begins.

Economic Development

The 2025-2027 audit plan includes at least one project in this area. We will add information to this page when work begins.

Fiscal, Operations and General Government

Evaluating State Agency Use of Travel Agents (fall 2026)
(publication planned for November 2026; appearing at Committee to Hear SAO Performance Audits meeting December 2, 2026) 

When Washington state agencies book air travel for state business, the Office of Financial Management (OFM) requires them to use vendors approved by the Department of Enterprise Services (DES). They may purchase tickets directly from contracted airlines or through a contracted travel agent. Travel agents can provide more extensive booking services but charge fees for doing so. Although typical booking fees are generally under $30, these fees can add up when applied to hundreds of bookings. During fiscal years 2021-22 through 2024-25, the state spent more than $1 million on travel agency fees. This audit will evaluate whether using travel agents to book air travel is more or less cost effective than letting agencies book their own air travel and learn why and under what circumstances agencies use travel agents to book flights. We will also review how OFM and DES communicate travel requirements and available options to state agencies. Read the one-page summary (PDF).

Evaluating Effectiveness and Equity in the Foreclosure Fairness Program (summer 2027)

Foreclosure on a family’s home, usually their most valuable asset, has far-reaching consequences beyond the loss of shelter. Especially for many middle- and low-income families, foreclosure can so damage their credit that it becomes difficult to obtain loans for a new house or other needs. Washington’s Foreclosure Fairness Program helps homeowners and lenders find alternatives to foreclosure whenever possible. The Department of Commerce is responsible for overall program administration, while most program services are managed and delivered by different state agencies and nonprofit organizations. Although the program has operated for 15 years, its performance has never been independently examined. This audit will evaluate how the program has used the funding it receives, and how well and equitably it helps homeowners at risk of foreclosure. Read the one-page summary (PDF).

Data Readiness in the WA Cares Fund (spring 2027)

In 2019, the Long-Term Service and Supports Trust Act established a social insurance program, known as the WA Cares Fund, to help Washington workers afford the cost of long-term care. The law requires the State Auditor’s Office to conduct a comprehensive evaluation of the program by Dec. 1, 2032. This audit will see if the four agencies responsible for the program (Department of Social & Health Services, Employment Security Department, Health Care Authority and Office of State Actuary) are collecting the data we will need to evaluate the program’s operations, financial status and efficacy.

Health and Human Services

Assessing Costs in Medicaid Service Delivery Models (late fall 2026)

Washington spends more than $20 billion annually to provide medical care to low-income and other qualifying people through Medicaid, a federal/state partnership. The state delivers medical and other services through a managed care model, which means the state pays a monthly per-enrollee rate to managed care organizations that then pay providers for services. The efficiency and effectiveness of Medicaid is typically evaluated by ensuring the program provides access to services for those enrolled at the best price without sacrificing quality of care. Recent federal changes to Medicaid pose risks of both higher costs and increased numbers of uninsured people. This audit will evaluate the cost of the managed care model compared to other service delivery options. Read the one-page summary (PDF).

Medicaid Lead Testing: Following up on selected issues (fall 2026)
(publication planned for October 13, 2026; appearing at Committee to Hear SAO Performance Audits meeting November 4, 2026) 

Lead exposure remains a serious public health issue. Exposure to even small amounts of lead can cause serious harm, especially for very young children. Medicaid requires that all enrolled children under the age of 6 be tested for exposure to this substance through blood lead screenings. Our 2023 performance audit found that compared to six other Western states, Washington tested children at the second-to-lowest rate; even more concerning, most enrolled children were not tested at all. The Health Care Authority (HCA), as the state Medicaid agency, is responsible for ensuring the state meets all federal program requirements, including lead testing. The 2023 audit made multiple recommendations to HCA, and this audit will follow up on them to see what progress the agency has made in improving childhood lead testing. Read the one-page summary (PDF).

Higher Education

The 2025-2027 audit plan includes at least one project in this area. We will add information to this page when work begins.

Information Technology

Opportunities to Improve IT Security at State Agencies and Local Governments (2026-2027)
(publication planned for September 2027; appearing at Committee to Hear SAO Performance Audits meeting October 2027) 

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 (2026-2027)
(publication planned for September 2027; appearing at Committee to Hear SAO Performance Audits meeting October 2027) 

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).

Whole-of-State Cybersecurity (winter 2027)

Cyberattacks against local governments are accelerating. A single cybersecurity incident can disrupt critical services and affect the health and safety of the residents who depend upon them. Among the most common attacks involve ransomware, in which data held hostage has paralyzed activities at health districts, schools, and water and sewer districts. Local governments may lack dedicated cybersecurity staff and other resources to upgrade existing systems or purchase defensive software, which may mean they struggle to protect their systems and the data stored in them. Washington offers guidance to local governments but has not adopted a whole-of-state cybersecurity model, meaning an approach that coordinates state and local government efforts to strengthen collective resilience. Preliminary topics for this audit could include examining what a whole-of-state cybersecurity framework might comprise, as well as the needs of local governments and activities in other states. Read the one-page summary (PDF).

K-12 Education

Improving Washington School District Enrollment Projections

Washington, like dozens of other states, faces falling public school enrollment. School districts do not know actual student numbers when they begin planning teacher and support staff assignments, so they must estimate enrollment well in advance. Accurate projections also affect a district’s longer term capital planning, such as deciding the number of schools it needs. State law requires districts to project enrollment, but guidance for doing so is limited. Some develop estimates by working with demographers and other experts, while smaller districts might rely on their own staff. This audit will assess how Washington districts project enrollment and seek leading practices to improve projections across the state.

The Inclusion of Tribal History, Culture and Government in K-12 Education: John McCoy (lulilaš) Since Time Immemorial curriculum

Tribal governments, educators and lawmakers across Washington have recognized the importance of teaching students about the unique heritage and experience of Indian Tribes. In 2015, the state passed a law requiring all school districts to incorporate curricula about the history, culture and government of the nearest federally recognized Indian Tribes in their social studies programs. It further directed districts to work together with neighboring Tribes to develop the course materials and cultural exchange programs. However, 10 years later, this curriculum has not been fully implemented statewide. Initial research suggests barriers may include limited resources available for curriculum development, a need for more teacher training, and insufficient collaboration with Tribes. Audit areas for consideration could include examining school districts’ efforts to collaborate with neighboring Tribes and identifying barriers that might be preventing districts from successfully fulfilling the law’s requirements.

Public Safety

The 2025-2027 audit plan includes at least one project in this area. We will add information to this page when work begins.

Transportation

Sound Transit: Challenges and solutions

The Washington Legislature approved the formation of Sound Transit in the early 1990s, with a mission to build and operate a high-capacity transit system within the Puget Sound region. Sound Transit currently serves 62 stations in King, Pierce and Snohomish counties, with additional voter-approved expansions. At $54 billion, the agency controls one of the country’s largest transportation funding packages. Over the years, taxpayers and elected officials alike have expressed concerns about Sound Transit projects, which have included significant budget overruns, long construction delays and the effects of transit projects on local communities along its routes. This audit would assess the challenges Sound Transit faces and look for ways to mitigate them.