Related Links
U.S. Government Accountability Office (GAO)
The GAO is a congressional office charged with performing audits of federal programs. This office also issues the Generally Accepted Government Auditing Standards (GAGAS), or the “Yellow Book.” Many audit shops, including the State Auditor’s Office, are required to follow the Yellow Book standards.
Association of Local Government Auditors (ALGA)
ALGA is a national, professional association formed in 1989 to improve local government auditing. Many local governments have audit shops with long histories of conducting performance audits for the county or city council. The site includes audit reports, links to training, and reference materials on performance auditing.
- Performance Audit web page:
In the past, this page has contained their audit work plan and contact information. The statewide protocols are posted on the SAO main website. - Performance Review web page:
This page contains general inforamtion about the State Auditor's new initiative, entitled Statewide Performance Review.
Joint Legislative Audit and Review Committee (JLARC)
JLARC conducts performance audits and other studies and reviews on behalf of the Legislature. The committee’s work plan and audit reports are included on this site. Here is a September 2008 presentation on principles of performance auditing that gives a simple, helpful overview.
Municipal Research and Services Center
This site focuses on local government, but includes an informational page with resource links on I-900 audits in Washington State.