JLARC performance audits and sunset reviews
Joint Legislative Audit and Review Committee (JLARC) performance audits and sunset reviews improve state government.
If it happens in state government, JLARC can evaluate it.
About JLARC performance audits
A performance audit evaluates how well a state agency or program works. An audit can:
- Assess efficiency, effectiveness, compliance, and accountability.
- Compare operations to legal requirements, best practice, or other states.
- Identify ways to reduce cost or improve service delivery.
Audit process
Performance audits follow a standard process. It takes 12 to 18 months.
- The Legislature assigns studies by passing laws and budgets.
- We (nonpartisan JLARC staff) research the issue and report our findings and recommendations.
- JLARC members hear reports, ask questions, and hold agencies accountable.
We also brief other legislators and legislative committees about published reports. Learn more about our study process.
Research and findings
We follow professional audit standards. During an audit, we will:
- Talk to affected people.
- Observe the agency’s work.
- Analyze data.
- Review laws and best practices.
At the end of our research, we compare what is happening to what should be happening. We call that a finding. We may recommend changes.
By law, we stay independent. Our work does not take political positions or advocate for specific policies.
Sunset reviews
Sunset reviews evaluate whether to end, continue, or change an agency or program.
Sunset Act
The Sunset Act is a Washington law (Chapter 43.131 RCW). It specifies the process and the questions we will answer in a sunset review.
We follow the same professional audit standards to do the work.
Four key steps in a sunset review
- Legislature passes a bill that sets an end date for a program or agency.
- The program or agency sets performance measures, collects data, and shares it with us.
- We do a sunset review one year before the end date. The Legislative Auditor must recommend legislative action.
- The Legislature decides whether to continue, change, or end the program or agency.
Questions in the Sunset Act
A sunset review must evaluate whether the program or agency:
- Complies with legislative intent.
- Operates efficiently and economically.
- Reaches expected performance goals and targets.
- Duplicates activities done by another entity or the private sector.
The review also examines the possible effect of ending or changing the program or agency.