About the King County Auditor's Office
The King County Auditor’s Office is an independent agency within the legislative branch of King County. In 1969, the County Auditor was established as an appointed position under Section 250 of the County Charter. The County Auditor is appointed to a four-year term by the Metropolitan King County Council. Kymber Waltmunson became the 5th King County Auditor in July 2013.
The Auditor's Office follows government auditing standards (the Yellow Book) established by the U.S. Government Accountability Office to ensure:
- Audits are objective and meet accepted professional standards.
- Findings and recommendations are fully supported by facts.
- Information and data reported are tested and reliable.
- Agencies have an opportunity to review and comment on audit results prior to report publication.
- Audit staff have required competencies without conflicts of interest.
- The Auditor's Office undergoes an external peer review conducted by qualified professionals independent of the Auditor's Office every three years.
We advise the County Council and the heads of executive agencies about ways to make government more efficient, effective, and equitable.
The county auditor develops a biennial work program based on input from the County Council and other stakeholders. The work program can include performance and financial audits as well as other non-audit services.
Outcomes considered in selecting audit projects include the potential for:
- Significant cost impact
- Improvement in public policies and operational practices
- Increased efficiency, effectiveness, and performance of public services
- Enhanced accountability systems and transparency of county operations.
The Auditor's Office work is also guided by our strategic plan:
In addition to our core mission audit work, the Auditor's Office provides other services to promote King County Government's high performance.
Capital Projects Oversight
In 2007, the County Council created the Capital Projects Oversight program within the Auditor's Office. The oversight program was established to mitigate capital project overruns and potential problems, contain costs, and inform decision-making processes through adequate, timely, and useful standardized reporting.
The Auditor's Office occasionally publishes white papers to help set standards and criteria for future audit work. These white papers can help executive agencies in King County and other governments to ensure efficient, cost-effective, and measurable results from government programs and projects. White papers are located on our resources page.
Consistent with the King County Charter and ordinances, the Auditor's Office conducts performance audits.
Performance audits typically assess program effectiveness and results, operational efficiency, compliance with legal and policy requirements, and management controls.
Financial audits typically assess the integrity and reliability of financial data, internal controls, accounting practices, and compliance with applicable statutes.
The Auditor's Office predominantly conducts performance audits of King County functions and departments. Financial audits of county functions are generally performed by the State Auditor, as required by Washington law.
Major steps in the audit process
- Develop audit scope and objectives.
- Conduct fieldwork and analysis.
- Develop report draft with findings and recommendations.
- Revise draft based on agency input and internal quality review.
- Prepare final draft for executive response.
- Publish report with executive response.
- Present report to council.
- Follow-up on implementation of recommendations.
What to expect from a performance audit
To advance performance and accountability
Promote improved performance, accountability, and transparency in King County government through objective and independent audits and studies.
Independence ~ Credibility ~ Impact
Goal 1: Make a difference
Objective 1: Develop a work program composed of relevant, important issues
Objective 2: Develop and apply an impact framework that drives results Download the poster
Objective 3: Maximize partnerships and communication
Objective 4: Actively use technology to maximize impact
Goal 2: Powerfully communicate results
Objective 1: Write great reports that people use to drive change
Objective 2: Provide energetic briefings that inspire action
Goal 3: Maximize team effectiveness and fulfillment
Objective 1: Ensure that staff have potent knowledge and tools
Objective 2: Establish efficient and effective teams
Objective 3: Build on our work environment to maximize success and satisfaction
Kymber Waltmunson, County Auditor
Kymber Waltmunson has been the King County Auditor since July 2013. She previously served as the Snohomish County Auditor. She holds a Masters of Public Administration from the Evans School at the University of Washington, a Masters of Clinical Psychology from the Michigan School of Professional Psychology, and a Bachelors in Psychology from the University of California. She currently serves on the Board of Directors of the Association of Local Government Auditors and is a Certified Internal Auditor, among other professional affiliations.
Ben Thompson, Deputy Auditor
Brooke Leary, Senior Principal Management Auditor
Justin Anderson, Principal Management Auditor
Michael Bowers, Capital Projects Oversight Analyst
Larry Brubaker, Senior Principal Management Auditor
Sean DeBlieck, Principal Management Auditor
Lynn Dewald, Capital Projects Oversight Analyst
Elise Garvey, Senior Management Auditor
Peter Heineccius, Principal Management Auditor
Megan Ko, Management Auditor
Jan Lee, Project Assistant
Mia Neidhardt, Management Auditor
Laina Poon, Principal Management Auditor
Kayvon Zadeh, Management Auditor