Washington Administrative Code Title 48 - Auditor, Office of State
Washington Administrative Code (WAC) Title 48 – Auditor, Office of State
Overview
WAC Title 48 establishes the rules and procedures for the Office of the State Auditor (SAO) in Washington. The State Auditor is a constitutionally established, independent watchdog responsible for ensuring that public funds are used legally, efficiently, and transparently.
The Auditor’s Office does not make or enforce policy—it evaluates, reviews, and reports on how government agencies, local governments, and public institutions handle financial resources and compliance with laws.
Main Functions under Title 48
Financial Audits
Examines the financial statements of state agencies, counties, cities, school districts, and other local governments.
Ensures accuracy, accountability, and proper use of taxpayer funds.
Identifies fraud, misuse, or waste of public money.
Compliance Audits
Verifies whether state and local entities are following state laws, federal laws, and administrative regulations.
Checks compliance with public bidding rules, budgeting requirements, and grant spending conditions.
Performance Audits
Reviews the effectiveness and efficiency of government programs.
Identifies ways to save money, improve services, and reduce duplication of efforts.
Recommends reforms to improve government accountability.
Fraud Investigations & Whistleblower Program
Operates a whistleblower program allowing state employees and others to confidentially report suspected fraud, waste, or abuse.
Investigates fraud allegations in state or local governments.
Protects whistleblowers from retaliation.
Local Government Oversight
Monitors and audits financial operations of cities, towns, counties, school districts, ports, and special-purpose districts.
Ensures local governments are financially sound and transparent.
Transparency & Public Reporting
Publishes audit reports that are accessible to the public.
Provides guidance, training, and resources to state and local officials on accounting practices and compliance.
Authority of the State Auditor
The State Auditor has legal authority to access financial records, contracts, and accounts of any public agency in Washington.
The Auditor’s Office can compel corrective actions when significant financial or compliance issues are found.
However, it does not create or enforce laws—it provides independent findings and recommendations to lawmakers, agency heads, and the public.
Limitations
Cannot change or overturn laws or budgets set by the Legislature.
Does not prosecute cases directly (but can refer findings to law enforcement or the Attorney General).
Focuses on oversight and accountability rather than management of day-to-day government operations.
Purpose of WAC Title 48
The rules under Title 48 are meant to:
Establish standards for auditing procedures.
Define how audits are initiated, conducted, and reported.
Protect whistleblowers and ensure confidentiality where required.
Set procedures for interactions between the Auditor’s Office and public agencies.
Ensure accountability and trust in how taxpayer money is managed.
✅ In short:
WAC Title 48 empowers the State Auditor’s Office to act as an independent guardian of public funds. It ensures state and local governments in Washington are transparent, follow the law, and use taxpayer money responsibly.
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