Second Follow-up on
the Performance Audit and 2012 Financial Review of the Emergency Medical
Emergency Medical Services Division (EMS) has not completed its implementation of our recommendation. It is currently developing measures to assess financial benefits for new projects. As the division begins implementing these projects, it plans to collect data on cost containment and increased efficiency, and use the data to inform the next levy planning process, which will begin in 2017. EMS plans to report performance data to the County Council when data is available, and indicated that it will consider financial performance when making decisions on which initiatives to expand to regional services as the levy progresses. July 2016.
Performance Audit of the Green Building Ordinance
The Green Building Team led by the Solid Waste Division has fully implemented all of our audit recommendations. Their efforts resulted in increased efficiency, effectiveness, and transparency of Green Building efforts in King County. For example, as a result of our recommendations, Green Building staff have instituted computer-based tracking and analysis of “green” project accomplishments such as energy and water savings, which can then be incorporated into King County’s Climate Action measures. July 2016.
Goal Planning: Key Elements of a Performance Management Framework
The King County Strategic Plan seeks to provide a framework consisting of goal areas to inform decision-making across King County government. This white paper summarizes core criteria that the King County Auditor’s Office will use when evaluating goal area plans. These criteria were developed based on a review of strategic planning best practices. A checklist is included on page seven of the white paper for use as a starting point to ensure criteria are addressed. June 2016.
Cost Analysis: Best Practices For Comparing Alternatives
King County agencies utilize cost analysis to guide decision-making on a wide range of programmatic and operational alternatives. This white paper communicates the criteria that the Auditor’s Office will use when evaluating the cost analysis of alternatives. The paper covers operational and technical components of analysis that can be useful to those conducting or reviewing cost analyses. An infographic is included for easy reference on some of the technical components of the paper. June 2016.
Law Enforcement Oversight Audit Wins Knighton Award for High-impact, Innovative Audit
We are proud to announce that the King County Auditor’s Office has been awarded the 2015 Exemplary Knighton Award for best performance audit by the Association of Local Government Auditors (ALGA). ALGA noted that the report, Law Enforcement Oversight: Limited Independence, Authority & Access to Information Impede Effectiveness, was especially innovative and persuasive handling of a sensitive and timely topic that has led to significant impact on civilian police oversight in King County.
Each year, local government audit organizations from around the U.S. and Canada submit their best performance audit reports for judging. The purpose of the competition is to improve government services by encouraging and increasing levels of excellence among local government auditors. Judges from peer organizations determined that this audit was the best of 2015 for offices of our size. ALGA is a national audit association founded in 1985 committed to supporting and improving local government auditing through advocacy, collaboration, education, and training, while upholding and promoting the highest standards of professional ethics.
Auditor's Office 2015-16 work program approved
The Metropolitan King County approved the Auditor's Office 2015-16 work program on December 18, 2014. The focus of our work program is on performance, accountability, and transparency.
Public Works Magazine: Not-so-Risky Business
Councilmember Jane Hague and Capital Projects Oversight Manager Tina Rogers from the King County Auditor’s Office (shown at the right) are featured in a cover-page article in July’s Public Works magazine. The article describes the risk-assessment system that tracks King County’s largest capital projects. For more information about the Auditor’s Office Capital Projects Oversight Program or the county’s risk-assessment process, contact Tina Rogers at 206-477-1036 or email email@example.com.
External quality control review of Auditor's Office
Based on the results of a peer review conducted during the week of February 24, 2014, the King County Auditor's Office's internal quality control system was suitably designed and operating effectively to provide reasonable assurance of compliance with Government Auditing Standards for performance audits during the period January 1, 2011 through December 31, 2013. Click here to read the management letter in full.
Advancing performance, accountability, and transparency
Audits and Special Studies
The King County Auditor's Office provides oversight of county government through independent audits and other studies regarding the performance and efficiency of agencies and programs, compliance with mandates, and integrity of financial management systems. The office reports the results of each audit or study to the Metropolitan King County Council.
The King County Auditor’s Office performs its work in accordance with applicable Government Auditing Standards.
Capital Projects Oversight
In 2007, the King County Council created the Capital Projects Oversight program within the King County 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. Current projects being monitored are: Accountable Business Transformation, Brightwater Wastewater Treatment System, South Regional Maintenance Facility (Roads Services Division), Facilities Management Division Project Delivery Management, and Criteria for Capital Project Prioritization.
Countywide Performance Management
Since 2002, the council has enacted legislation seeking to improve the county's use of performance measures, including a 2003 motion that created the auditor-led Performance Measurement (now Management) Work Group with countywide representation. Based on a framework recommended by the Performance Management Work Group and efforts by this office to promote performance management in King County, the 2008 Performance and Accountability Act requires all King County agencies and departments to prepare strategic plans every five years, annual business plans, and relevant performance measures and paved the way for the development of the first countywide strategic plan, approved by the King County Council on July 26, 2010 . Advancing performance-based government is one of the ways the auditor's office promotes cost-effective and accountable county services.