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Performance audits coming to K-12

Posted June 2, 2006

Performance auditing of state and local governments, approved by voters last year, will get underway in Washington’s K-12 system with an examination of the state’s educational service districts and at least 12 school districts.

That’s the word from State Auditor Brian Sonntag, who recently issued an outline of his agency’s plans for the first performance audits of the K-12 system. WSSDA and other education organizations have also been meeting with Sonntag's staff to learn more about the process and provide feedback on the program.

Initiative 900, approved by voters last November, requires independent performance audits of state and local government entities, including school districts. The law requires the State Auditor to analyze the "economy, efficiency and effectiveness" of government entities with the goal of improving operations and reducing costs.

To that end, I-900 sets forth nine specific objectives for the State Auditor. These include:

  • Identify and share best practices.
  • Identify services that can be reduced or eliminated.
  • Identify services or programs that can be transferred to the private sector.
  • Identify cost savings.
  • Recommend changing laws and regulations that improve operations.
  • Analyze roles and functions of agencies, and recommend ways to change or eliminate them.
  • Fill service gaps and eliminate duplication.
  • Pursue feasibility of pooling information technology systems within departments.
  • Analyze agency performance-based measures, data and self-assessment methods.

Sonntag said the ESDs were selected for the first K-12 performance audits because of the importance of their role in supporting school districts and because "audit history reveals an inconsistent pattern of the types and depth of services provided to districts."

According to Sonntag, the goal of the ESD audit is to determine whether the current structure "is effectively and efficiently meeting the needs of students of school districts" and whether it is "serving the purpose for which the Legislature initially intended."

The performance audit will take place in the state’s nine ESDs and at least 12 school districts. The review will examine areas such as organizational structure, leadership and management of human resources, operating costs (including salaries, travel and fringe benefits), and current mission, strategic goals and performance management plans. Auditors will also be comparing and evaluating the cost and quality of services provided by the ESDs to the school districts.

According the auditor’s office, the initial performance audits will be conducted by contractors who have "ample experience and knowledge in the subject matter." Officials expect to complete the performance audit of ESDs by December of this year.

WSSDA is keeping a close watch on the development of the ESD audit process and will continue to meet with auditor’s office staff and other organizations as the program progresses. The association is also taking steps to ensure that school board members and administrators are prepared as performance audits are implemented in the K-12 system (see related story on performance audit workshops at annual conference).

For background materials and information on the status of performance audits, visit the State Auditor’s Web site.

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RELATED LINKS
Washington State Auditor's Office Web site
WSSDA adds performance audit sessions to annual conference