About the Auditor's Office

The King County Auditor’s Office was established in 1969 under Section 250 of the County Charter.

Mission

Through objective and independent audits and services, we promote and improve performance, accountability, and transparency in King County government.

Vision

Our work is of the highest quality and integrity resulting in significant improvement in accountability, performance, and efficiency in county government; it promotes public trust.

Goals

• Increase our impact and improve our efficiency.
• Improve office cohesion and teamwork.
• Promote greater stakeholder and public participation in furthering the accountability and transparency of King County government.

Organization and Budget

The auditor’s office is an independent agency within the legislative branch. The office is staffed by a County Auditor and 16 employees, and has a $3.6 million annual budget.

What Is an Audit?

Consistent with the King County Charter and ordinances, the auditor’s office conducts performance and financial 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.

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 implementations of recommendations.

Audit Standards

The auditor’s office follows the government auditing standards 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 and no conflicts of interest.

Audit Work Program and Criteria 

The County Auditor develops an annual work program based on input from the council and other interested parties.

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.

Promoting High Performance County Government

In addition to our core mission audit work, the auditor’s office provides other services to promote county government’s high performance:

• The Capital Projects Oversight Program strengthens the county’s commitment to fiscal responsibility, transparency in government, and quality capital projects.
• The Countywide Community Forums, through which citizens will meet in small groups to share views on important public policy issues, promotes citizen engagement.
• The Countywide Performance Measurement Work Group, led by our office, facilitates the countywide performance management and accountability system initiative.