Office of State Auditor

Agency 095

Office of State Auditor

Recommendation Summary

Dollars in Thousands

Annual FTEsGeneral Fund-StateOther FundsTotal Funds

1995-97 Expenditure Authority291.650837,78638,294

Total Maintenance Level283.385936,38837,247

Difference(8.3)351(1,398)(1,047)

Percent Change from Current Biennium(2.8)%69.1%(3.7)%(2.7)%

Performance Changes

Staff Increase10.01,0001,000

Increase in Local Audits6.5306306

Special Request Audits624624

Relocate Local Offices174174

General Inflation(3)(145)(148)

Subtotal - Performance Changes16.5(3)1,9591,956

Total Proposed Budget299.885638,34739,203

Difference8.2348561909

Percent Change from Current Biennium2.8%68.5%1.5%2.4%

Performance Changes

Staff Increase

The State Auditor received funds in the 1995-97 Biennium to automate the audit process. The result was a reduction of 10 FTE staff, with a savings of $1 million per year. The software was pilot tested and found not to meet the needs of the State Auditor; the funding the project received will be returned in the 1997 supplemental operating budget. This item reinstates the staff and funding necessary to perform on-going audit functions. (State Audit Services Revolving Fund; Municipal Revolving Fund, Nonappropriated)

Increase in Local Audits

Funding and additional staff are provided for increased workload in local government audits. (Municipal Revolving Fund, Nonappropriated)

Special Request Audits

This item provides funding for special request audits from local municipalities. (Municipal Revolving Fund, Nonappropriated)

Relocate Local Offices

Local offices of the State Auditor are currently located in office space shared with the agencies they audit. Funding is provided to allow these local offices to lease their own space. (Municipal Revolving Fund, Nonappropriated)

Agency Mission
The mission of the State Auditor’s Office is to promote government accountability.
Major Agency Strategies and Performance Measures
STRATEGY
To provide independent, quality audits of state and local governments.
Performance Measure (Based on the Staffing Increase, the Increase in Local Audits, the Special Request Audits, and the Relocate Local Offices Performance Change Items.)
By survey, percentage of customers satisfied with the audit process. Citizens will rate satisfaction. Governments will rate accuracy of fact, fairness, and value.
______1993-95 ______/ ______1995-97 ______/ ______1997-99 ______
FY 94 Actual / FY 95 Actual / FY 96 Actual / FY 97 Estimate / FY 98 Proposed / FY 99 Proposed
Outcome / -- / -- / -- / 80.0% / 83.3% / 85.6%
Performance Measure (Based on the Staffing Increase Performance Change Item)
Years in which the State Auditor demonstrates adherence to national quality standards by passing the triennial peer review conducted by the National State Auditors Association. The external review encompasses audits performed and related organizational controls.
______1993-95 ______/ ______1995-97 ______/ ______1997-99 ______
FY 94 Actual / FY 95 Actual / FY 96 Actual / FY 97 Estimate / FY 98 Proposed / FY 99 Proposed
Outcome / -- / 1 / -- / -- / 1 / --
STRATEGY
To collect and report consistent, timely, and reliable government financial data.
Performance Measure (Based on the Special Request Audits Performance Change Item)
By survey, percentage of users satisfied with due process and value of the Budget, Accounting and Reporting Systems prescription process. (Users include citizens, local governments, associations, Legislature, and legislative staff.)
______1993-95 ______/ ______1995-97 ______/ ______1997-99 ______
FY 94 Actual / FY 95 Actual / FY 96 Actual / FY 97 Estimate / FY 98 Proposed / FY 99 Proposed
Outcome / -- / -- / -- / 92% / 92% / 92%
Performance Measure (Based on the Special Request Audits Performance Change Item)
By survey, percentage of users satisfied with the Local Government Comparative Statistics publication. (Users include citizens, local governments, associations, Legislature, and legislative staff.)
______1993-95 ______/ ______1995-97 ______/ ______1997-99 ______
FY 94 Actual / FY 95 Actual / FY 96 Actual / FY 97 Estimate / FY 98 Proposed / FY 99 Proposed
Outcome / -- / -- / -- / 92% / 92% / 92%
STRATEGY
To investigate and report, in a responsive and unbiased manner, assertions of improper activities in state government.
Performance Measure (Based on Maintenance Level)
By survey, percentage of whistleblowers, agencies, and alleged parties satisfied with the fairness and responsiveness of the State Auditor’s investigative process.
______1993-95 ______/ ______1995-97 ______/ ______1997-99 ______
FY 94 Actual / FY 95 Actual / FY 96 Actual / FY 97 Estimate / FY 98 Proposed / FY 99 Proposed
Outcome / -- / -- / -- / 65.0% / 65.0% / 65.0%