About KCAO

We advise the County Council and the heads of executive agencies about ways to make government more efficient, effective, and equitable.

The county auditor develops a biennial work program based on input from the County Council and other stakeholders. The work program can include performance and financial audits as well as other non-audit services.

• View the Work Program
  
  

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.
  
  

The Auditor's Office work is also guided by our strategic plan:

• Download the Strategic Plan 2019-2024
  
  

The Auditor's Office follows government auditing standards (the Yellow Book) 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 without conflicts of interest
• The Auditor's Office undergoes an external peer review conducted by qualified professionals independent of the Auditor's Office every three years.
  
  

Read the most recent peer review.

In addition to our core mission audit work, the Auditor's Office provides other services to promote King County Government's high performance.

Capital Projects Oversight
In 2007, the County Council created the Capital Projects Oversight program within the 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.

Technical Papers
The Auditor's Office occasionally publishes technical papers to help set standards and criteria for future audit work. These papers can help executive agencies in King County and other governments to ensure efficient, cost-effective, and measurable results from government programs and projects.

Consistent with the King County Charter and ordinances, the Auditor's Office conducts performance 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.

The Auditor's Office predominantly conducts performance audits of King County functions and departments. Financial audits of county functions are generally performed by the State Auditor, as required by Washington law.

Major steps in the audit process

1. Develop audit scope and objectives
2. Conduct fieldwork and analysis
3. Develop report draft with findings and recommendations
4. Revise draft based on agency input and internal quality review
5. Prepare final draft for executive response
6. Publish report with executive response
7. Present report to council
8. Follow-up on implementation of recommendations.
   
   

What to expect from a performance audit

• Download the brochure

MISSION • Improve government performance, accountability, and transparency through impactful, independent analyses.

VALUES • Independence, credibility, impact

Goal 1: Advance positive change

• Increase equity impacts of auditor work
• Increase implementation of recommendations
• Enhance selection and scoping of projects to maximize impact
• Increase positive change stemming from collaboration and communication
• Create and share more non-audit resources that will enhance County performance
  
  

Goal 2: Maximize team effectiveness and fulfillment

• Cultivate a daily workplace culture where every employee experiences trust and respect, is treated with dignity, and feels engaged and confident to perform well
• Increase relevance of training and coaching to office priorities and individual goals
• Improve transparency and effectiveness of team roles and responsibilities
• Maintain a workload that balances productivity and sustainability