Audit office services

We offer a variety of services including internal audits; audits of agreements and contracts with external service providers such as consultants, railroads and utilities; investigations of inappropriate governmental activity; and guidance on Washington State ethics laws.

Mission and scope of work

The Internal Audit Office's mission is to enhance and protect WSDOT’s organizational value by providing risk-based and objective assurance, advice, and insight, in support of the agency’s mission.

Internal Audit helps WSDOT accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, internal control, and adherence to laws, rules, regulations, and agency policies.

Audit and consulting services

This work includes audits and consulting engagements of internal agency activities, including a wide range of business areas. Audits and consulting engagements provide accountability for public resources, integrity and security of financial and operational information, and compliance with legal or contract requirements.

We also serve as the agency’s advisor on the State Ethics Law, and work directly with the Executive Ethics Board.

Agreement compliance audit services

This work includes audits of consultant agreements to provide management with information regarding costs paid on Architecture & Engineering (A&E) agreements. The focus of these audits is to help management ensure that the expenditures comply with the terms and conditions of the agreements.

Our work also includes indirect cost rate reviews, to provide an independent assessment of whether an A&E firm’s indirect costs comply with the Federal Acquisition Regulations (FARs).

We provide outreach and training for A&E firms regarding rates and costs, to facilitate indirect cost rate approval and compliance with related federal rules.

Investigations

We investigate allegations of fraud and ethics law violations. Investigations may involve WSDOT employees, vendors, contractors, and/or consultants doing business with the Department. Our investigations program also offers consulting services and training to management. We are also the liaison for external investigators from the State Auditor’s Office and the Executive Ethics Board.

Audit Liaison Services

Internal Audit is the point of contact for outside auditors conducting fiscal or performance audits of the agency, providing a number of services to facilitate constructive audits of WSDOT.

Audit office ethics services (under revision)

Audit Office Authority

The Internal Audit Office was designated by the Deputy Secretary of Policy as the department's central place for receiving requests for clarification of the 1994 Ethics Law.

Background
The 1994 Legislature passed into law Engrossed Substitute Senate Bill (ESSB) 6111. This bill established ethical standards for all state officers and employees within the executive, legislative, and judicial branches of government. The standards were codified in a single chapter of the Revised Code of Washington (RCW) Chapter 42.52, Ethics In Public Service. The new law took effect January 1, 1995.

State Ethics Board advisory opinions

The complete list of Advisory Opinions issued by the Executive Ethics Board can be accessed on the Executive Ethics Board homepage. The address is
http://ethics.wa.gov/index.htm

Audit - Process Flow Charts

14 fish passage projects were completed in 2020

improving access to 54.2 miles of upstream habitat.

11,959 incidents responded to

by WSDOT’s incident Response teams during second quarter of 2021, 15% more than same quarter in 2020.

41 Pre-existing Funds Projects Advertised

during the eighth quarter of the 2019-2021 biennium.