Appendix X

Other States’ Oversight and Monitoring of Performance
State & Audit EntityAudit Roles/Functions
Arizona
Office of Auditor General		 The Auditor General’s Office conducts audits at the request of its Joint Legislative Audit Committee, which oversees all audit functions of the Legislature. Audits include the following:
  • Performance audits to determine whether an agency is achieving its objectives and managing resources efficiently/effectively
  • Sunset audits to help Legislature determine whether or not an agency should continue
  • Program Evaluations to assess a program’s effectiveness and evaluate whether desired outcomes are being achieved
Oregon
Department of Administrative Services (DAS)		 The DAS includes divisions, offices, and Boards, including those that oversee the performance auditing functions, as follows:
  • The Oregon Progress Board is an independent state planning and oversight agency responsible for monitoring the strategic plan. The Board developed formal state Benchmarks and Guidelines on performance measures. State agencies are required to perform internal monitoring and reporting of their performance measures.
  • A Performance Measure Workgroup reviews agency key performance measures to assure adherence to criteria.
  • Budget/management and Legislative fiscal offices review requests to modify performance measures.
Texas
State Auditor’s Office (SAO) 		The State Auditor’s Office reviews agencies’ performance measures in order to:
  • Assess accuracy of reported performance measures;
  • Verify that performance measures are part of management systems that have adequate internal controls; and
  • Examine how management uses performance information to manage operations.
SAO has a Management Advisory Services Group that provides consulting services to agencies including the following:
  • Strategic Planning, performance measurement development, program evaluation
  • Data analysis and cost allocation
  • Training on statistical sampling and analysis
Virginia
Auditor of Public Accounts (APA)		 APA’s specialized Performance, Budgeting, and Forecasting Team performs tasks including the following:
  • Analyzing program budgets
  • Reviewing agencies’ strategic plans
  • Auditing agencies’ performance measures
Washington
Joint Legislative Audit and Review Committee (JLARC)		 JLARC is a separate entity from the State Auditor’s Office. It functions as follows:
  • JLARC includes 1 auditor, 1 accountant, a budget analyst, administrative staff and several research analysts.
  • Examines efficiency/effectiveness of state programs, policies and activities in key areas.
  • Conducts objective performance audits, program evaluations, special studies, and sunset reviews and makes recommendations to the Legislature.