External audits on WSDOT
External audits provide Washingtonians with independent and transparent examinations of the department's use of public funds, and helps with strategies to make our programs more efficient and effective.
Performance and Accountability Audits of WSDOT
Overview of Performance Audits at WSDOT
Performance Audits evaluate the efficiency and effectiveness of government programs with the goal of making them work better.
External Performance Audits of WSDOT are conducted by the Washington State Auditor or the Joint Legislative Audit and Review Committee, under Government Auditing Standards.
Past Performance Audits can be found here.
Overview of Accountability Audits at WSDOT
Accountability Audits evaluates whether a state agency has adhered to applicable federal or state laws, rules, and its own policies and procedures. These audits help ensure public funds are accounted for and internal controls are in place to protect public resources.
Statewide financial and single audits and reports (which include WSDOT)
Overview of statewide financial audits
The State Auditor conducts annual financial audits of state government. The financial audits result in the auditor’s formal opinion on the state’s financial statements, including fairness of presentation of the state’s financial position, changes in financial position and cash flows.
The Office of Financial Management is responsible for the preparation of the State of Washington’s financial statements. This audit work includes agencies with financial activity significant to those statewide financial statements.
Overview of single audits and State of Washington single audit report (SWSA)
The Statewide Single Audit examines whether Washington’s state agencies complied with federal grant requirements. So why is it called a Single Audit? Federal granting agencies used to be responsible for doing their own audits, but in 1984 the federal government standardized the audits of federal funds from grants for local, state and tribal governments, and called the standardized audit the “Single Audit.”