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Legislative auditor recommendations

An audit by the Joint Legislative Audit and Review Committee (JLARC) can include a recommendation from the legislative auditor. Recommendations aim to:

  • Help an agency improve its operations or services.
  • Suggest ways the Legislature could change laws to better meet its policy goals.

Improving government

Most agencies agree with our recommendations and make the changes. The Legislature has revised policies, tax preferences, and funding.

Recent results include:

  • Legislature removed the enrollment cap for special education funding.
  • The Employment Security Department increased its review of employer contributions for paid family medical leave.
  • State Board for Community and Technical Colleges (SBCTC) is analyzing how a workforce training tax credit can reach more industries and all areas of the state.
  • Liquor and Cannabis Board improved access to data about cannabis revenues and related expenditures.

Current status

We review whether the agency or Legislature acted on the recommendation for four years. Details are in the dashboard below; it was last updated December 2025.

  • Not yet resolved: The agency may be working to complete the changes or may not have started work. The Legislature may or may not have considered relevant legislation.
  • Resolved: The agency or Legislature implemented the recommendation or addressed the issue in another way.

You may also download the data in Excel.

TitleRecommendationAgencyStatus
Pesticide safety programs to protect farmworkers WSDA, L&I, and DOH should define common outcomes for farmworker pesticide safety, develop plans to monitor, assess, and communicate their achievement of those outcomes, and leverage resources and information to improve prevention efforts and administer programs. Department of Agriculture (WSDA)
Department of Health (DOH)
Department of Labor and Industries (L&I)
Not yet resolved
Impact Fee Deferral Programs Legislative Auditor recommends that the Legislature either repeal Commerce's data collection requirement or identify which measures Commerce should collect for ongoing program oversight. Department of Commerce (Commerce)
Legislature
Not yet resolved
Pesticide safety programs to protect farmworkers DOH should establish the medical education program required by state law. Department of Health (DOH) Not yet resolved
Pesticide safety programs to protect farmworkers DOH should begin the process of incorporating pesticide illness into its eCR (electronic case reporting) system. Department of Health (DOH) Not yet resolved
Regulation of Ambulatory Surgical Facilities The Department of Health should identify how the frequency of licensing surveys is related to risks to patient safety and determine a survey frequency goal based on those risks. Department of Health (DOH) Not yet resolved
Regulation of Ambulatory Surgical Facilities The Department of Health should improve the procedures and data systems it uses to collect state licensing and survey data. Department of Health (DOH) Not yet resolved
2021 Tax Preference Review: Manufacturers' Deferral The Legislature should extend the January 1, 2026, expiration date because each business has met the legislative goal of creating 20 jobs. Although none of the businesses have repaid their deferred taxes yet, the repayments are expected to fund training in the future. Legislature Not yet resolved
2021 Tax Preference Review: Nonprofit Outpatient Dialysis Facilities The Legislature should clarify the objectives of the preference by including a performance statement. Legislature Not yet resolved
2022 Tax Preference Review: Property Tax Exemptions for Nonprofit Hospitals and Cancer Clinics The Legislature should clarify the objectives of the preferences by including performance statements. Legislature Not yet resolved
2023 Tax Preference Review: Historic Ships and Vessels The Legislature should clarify the preference's public policy objective and identify metrics to measure if the objective has been achieved. Legislature Not yet resolved
2023 Tax Preference Review: Interstate Transportation Tax Preferences The Legislature should clarify the objectives for these preferences. They are no longer necessary to comply with the Constitution because the U.S. Supreme Court has changed its interpretation of the Commerce Clause. Legislature Not yet resolved
2023 Tax Preference Review: Rehabilitated Historic Properties The Legislature should continue the preference because it is meeting its objective to promote historic property revitalization. Legislature Not yet resolved
2023 Tax Preference Review: Rural County and CEZ New Jobs Multiple recommendations Legislature Not yet resolved
2024 Tax Preference Review: Aerospace The Legislature should clarify its expectations for the level of aerospace industry employment. Legislature Not yet resolved
2024 Tax Preference Review: Aerospace The Legislature should consider eliminating the requirement that JLARC review these preferences every 5 years. The preferences would then revert to the standard 10-year review cycle for tax preferences. Legislature Not yet resolved
2024 Tax Preference Review: Alternative fuel vehicles and infrastructure The Legislature should determine whether to continue the eight tax preferences, and at what level, before four of them expire in 2025. Legislature Not yet resolved
2024 Tax Preference Review: Aluminum Allow the four tax preferences for aluminum smelters to expire on January 1, 2027. Legislature Not yet resolved
2024 Tax Preference Review: Aluminum Terminate the two tax preferences for power companies selling to aluminum smelters. Legislature Not yet resolved
2024 Tax Preference Review: Aluminum Terminate the tax preferences for aluminum anodes and cathodes and aluminum master alloy producers. Legislature Not yet resolved
Impact Fee Deferral Programs Legislative Auditor recommends the Legislature consider whether liens are a necessary tool to ensure that deferred fees are paid. Legislature Not yet resolved
Regulation of Ambulatory Surgical Facilities The Legislature should amend statute to permit DOH to collect ASF license fees annually. Annual fee collections could help to stabilize the program's revenues and potentially reach its reserve fund balance goals. Legislature Not yet resolved
Unemployment Insurance Training Benefits Program Because the Training Benefits Program is not meeting the Legislature’s stated objective to enhance participants’ earning power, the Legislature should consider eliminating or modifying the Program. Legislature Not yet resolved
Racial Equity Effects of Restricting In-Person Education During the COVID-19 Pandemic OSPI should establish a process to monitor school districts’ implementation of their Academic and Student Well-being Recovery Plans, in accordance with 2021 state legislation. Office of Superintendent of Public Instruction (OSPI) Not yet resolved
Leasing State Highway Right of Way to Sound Transit WSDOT and Sound Transit should strengthen internal oversight of the Land Bank Agreement and develop written procedures to jointly administer the Agreement. Sound Transit
Washington State Department of Transportation (WSDOT)
Not yet resolved
2024 Tax Preference Review: Customized workforce training The SBCTC should determine how to increase training program and preference use. State Board for Community and Technical Colleges (SBCTC) Not yet resolved
Hybrid Electric Ferries: Design-Build Contracting and Procurement WSF should tie shipbuilder payments to significant milestones or measurable project progress. Washington State Department of Transportation (WSDOT) Not yet resolved
Hybrid Electric Ferries: Design-Build Contracting and Procurement WSF should update its ferry acquisition policies and procedures to reflect current laws and best practices. Washington State Department of Transportation (WSDOT) Not yet resolved
Impact Fee Deferral Programs Legislative Auditor recommends that the cities without a deferral program should pass an ordinance to adopt and maintain deferral programs as required by statute. City of Algona
City of Carbonado
City of Deer Park
City of Everson
City of Gold Bar
City of Granite Falls
City of Maple Valley
City of Nooksack
City of Roy
Resolved
Regulation of Ambulatory Surgical Facilities The Department of Health should follow its cost recovery policy and best practices by maintaining its reserve fund balance. Department of Health (DOH) Resolved
ESD Administration of the H-2A Temporary Worker Visa Program ESD should work with DOH, L&I, and WSDA to provide a plan for determining interagency coordination for field checks. Employment Security Department (ESD) Resolved
Review of the Health Care Authority’s Budget Structure OFM should lead the medical assistance forecast work group in developing a charter that specifies its purposes, structure, and decision-making protocols. Health Care Authority (HCA)
Office of Financial Management (OFM)
Resolved
School Employees Benefits Board (SEBB) Coverage OSPI & HCA should work with House and Senate fiscal staff to determine what additional data elements might be needed for ongoing data collection. If new elements are suggested, OSPI & HCA should each develop a data collection plan and identify resource requirements as applicable. Health Care Authority (HCA)
Office of Superintendent of Public Instruction (OSPI)
Resolved
UW and Seattle Children's Consultation and Referral Lines for Mental and Behavioral Health HCA and Children's should develop a plan to meet statutory and contractual timeliness requirements and investigate disproportionately low participation in the referral service from Eastern Washington families. Health Care Authority (HCA)
Seattle Children's
Resolved
2021 Tax Preference Review: Credit for Renewable Energy Program Payments Allow to expire Legislature Resolved
2021 Tax Preference Review: Health Benefit Exchange Legislative auditor recommends extending the expiration date or making the preference permanent (structural purpose) Legislature Resolved
2021 Tax Preference Review: Medical Cannabis Tax Preferences Legislative Auditor recommends continuing the preferences. Legislature Resolved
2021 Tax Preference Review: Reduced B&O Rate for Printing and Publishing Newspapers The Legislative Auditor recommends reviewing this preference Legislature Resolved
2021 Tax Preference Review: Targeted Urban Area Exemption Updated Legislative Auditor's Recommendation: Continue and review at a later date Legislature Resolved
2022 Tax Preference Review: Commute Trip Reduction The legislative auditor recommends continuing and modifying the preference Legislature Resolved
2022 Tax Preference Review: Food Processors B&O preferences for dairy processors: Continue and clarify Legislature Resolved
2022 Tax Preference Review: Food Processors B&O preference for dairy products used as an ingredient or component to create other dairy products: Allow to expire Legislature Resolved
2022 Tax Preference Review: Food Processors B&O preferences for fruit & vegetable processors: Continue and clarify Legislature Resolved
2022 Tax Preference Review: Food Processors B&O tax preferences for seafood processors: Review and clarify Legislature Resolved
2022 Tax Preference Review: Historic Automobile Museums Sales and Use Tax Deferral Legislative auditor's recommendation: continue Legislature Resolved
2023 Tax Preference Review: Hazardous Substance Tax Exemption for Pesticides Sold Out of State The legislative auditor recommends continuing and modifying the preference Legislature Resolved
2023 Tax Preference Review: International Services The Legislature should terminate this preference because it has not achieved the stated intent to attract and retain businesses in community empowerment zones or international service districts that provide professional services to international customers. Legislature Resolved
2024 Tax Preference Review: Customized workforce training The Legislature should extend the preference's July 1, 2026, expiration date. The preference met the target that at least 75% of participating businesses complete their training and repay their loans to the SBCTC. Legislature Resolved
2024 Tax Preference Review: Precious metals and monetized bullion The Legislature should determine whether to continue the preferences for sales of precious metals and monetized bullion. If it continues the preferences, the Legislature should state its public policy objective and set performance metrics. Legislature Resolved
2024 Tax Preference Review: Public utility tax credit for home energy assistance The Legislature should state public policy objectives and, if applicable, set performance metrics. Legislature Resolved
Hybrid Electric Ferries: Design-Build Contracting and Procurement The Legislature should consider amending state law to allow WSF to use a best value selection process for ferry acquisition. Legislature Resolved
Hybrid Electric Ferries: Design-Build Contracting and Procurement The Legislature should consider amending state law to allow WSF to offer a single nationwide RFP that increases competition, offers in-state preference, and protects against the risk of a longer procurement process. Legislature Resolved
Sunset Review of Medicaid Fraud Qui Tam Provisions Reauthorize the qui tam provisions of the Medicaid Fraud False Claims Act Legislature Resolved
Sunset Review: Dual Enrollment Scholarship Pilot Program The Legislature should continue the Dual Enrollment Scholarship Legislature Resolved
Dedicated Cannabis Account appropriations and expenditures As the administrator of the Dedicated Cannabis Account, LCB should create a webpage that provides information about cannabis revenues and expenditures. Liquor and Cannabis Board (LCB) Resolved
Racial Equity Effects of Restricting In-Person Education During the COVID-19 Pandemic OSPI should finish collecting more detailed race and ethnicity data for all students, in accordance with 2016 state legislation. Office of Superintendent of Public Instruction (OSPI) Resolved
Review of the Washington Statewide Reentry Council The Council should develop a stakeholder engagement plan that demonstrates how it will solicit input and participation from all stakeholders identified in statute. Statewide Reentry Council Resolved
Review of the Washington Statewide Reentry Council The Council should develop a strategic plan to guide its activities, recommendations, and spending. The plan should have performance benchmarks and measures so the Council can track its progress toward achieving the Council’s goals. Statewide Reentry Council Resolved
Hybrid Electric Ferries: Design-Build Contracting and Procurement WSF should ensure that cost estimates provided to OFM, legislative staff, and the Legislature are clear and well documented. Washington State Department of Transportation (WSDOT) Resolved
Hybrid Electric Ferries: Design-Build Contracting and Procurement WSF should apply probabilistic approaches to its cost estimates and clearly indicate the likelihood of the cost falling at or below the funding level requested. Washington State Department of Transportation (WSDOT) Resolved
Hybrid Electric Ferries: Design-Build Contracting and Procurement WSF should ensure predesign studies evaluate long-term costs as directed by statute and that the suite of studies for each acquisition project addresses the most significant potential life cycle cost drivers. Washington State Department of Transportation (WSDOT) Resolved
Sunset Review: Dual Enrollment Scholarship Pilot Program WSAC should provide consistent and documented guidance and technical assistance to pilot sites and improve its oversight Washington Student Achievement Council (WSAC) Resolved
Pesticide safety programs to protect farmworkers WSDA and L&I should create a formal agreement to share inspection information that will support inspection scheduling, avoid duplication, and maximize resources. Department of Agriculture (WSDA)
Department of Labor and Industries (L&I)
Not yet reported
2026 tax preference review: Neighborhood Revitalization through the Main Street Program DAHP should collect more detailed information about the number of businesses within Main Street boundaries. Department of Archaeology and Historic Preservation (DAHP) Not yet reported
DCYF Juvenile Rehabilitation Programs DCYF should take steps to increase staff retention, especially for front-line staff. Department of Children
Youth
and Families (DCYF)
Not yet reported
DCYF Juvenile Rehabilitation Programs DCYF should improve staff training to ensure staff are safe, supported, and prepared for their jobs. Department of Children
Youth
and Families (DCYF)
Not yet reported
DCYF Juvenile Rehabilitation Programs DCYF should develop clear incident response procedures for assaults, riots, and other incidents and ensure the procedures are followed. Department of Children
Youth
and Families (DCYF)
Not yet reported
DCYF Juvenile Rehabilitation Programs DCYF should use validated assessments that accurately predict risks and identify needs of its population. Department of Children
Youth
and Families (DCYF)
Not yet reported
DCYF Juvenile Rehabilitation Programs DCYF should evaluate the mix of rehabilitative programs offered to ensure they align with the needs of its current population. Department of Children
Youth
and Families (DCYF)
Not yet reported
DCYF Juvenile Rehabilitation Programs DCYF should match specific rehabilitative programs with each young person's individual needs. Department of Children
Youth
and Families (DCYF)
Not yet reported
DCYF Juvenile Rehabilitation Programs DCYF should collect and use accurate, reliable, and consistent data. Department of Children
Youth
and Families (DCYF)
Not yet reported
Expedited review: Drug Take-Back Program Fee-Setting and Expenditures DOH should publicly report its oversight expenditures and activities. Department of Health (DOH) Not yet reported
Oversight of Hospital Data Reporting, Inspections, and Complaints DOH should meet the timeline in statute for all hospital inspections and report its performance to the Legislature. Department of Health (DOH) Not yet reported
Oversight of Hospital Data Reporting, Inspections, and Complaints DOH should verify accrediting organization standards for hospital inspections and enforce the requirement for hospitals to submit proof of inspections. Department of Health (DOH) Not yet reported
Oversight of Hospital Data Reporting, Inspections, and Complaints DOH should assess whether language access barriers exist that may limit use of its complaint system. Department of Health (DOH) Not yet reported
Oversight of Hospital Data Reporting, Inspections, and Complaints DOH should review hospitals' plans to address adverse health events and provide feedback to hospitals to help prevent the reoccurrence of these events. Department of Health (DOH) Not yet reported
Oversight of Hospital Data Reporting, Inspections, and Complaints DOH should make reported hospital data more accessible to the public. Department of Health (DOH) Not yet reported
Ignition Interlock Device Compliance and Monitoring Licensing should establish clear objectives, responsibilities, and performance goals for the financial assistance program. Department of Licensing (Licensing) Not yet reported
Ignition Interlock Device Compliance and Monitoring Licensing and State Patrol should create a formal agreement to jointly administer their ignition interlock responsibilities. Department of Licensing (Licensing)
Washington State Patrol (State Patrol)
Not yet reported
Ignition Interlock Device Compliance and Monitoring Licensing and State Patrol should develop a coordinated strategy to increase the installation rate and report back to the Legislature. Department of Licensing (Licensing)
Washington State Patrol (State Patrol)
Not yet reported
Developmental Disabilities Administration Processes and Staffing DDA should develop and use performance metrics to evaluate how well its process works for clients and improve timeliness. Developmental Disabilities Administration (DDA) Not yet reported
Developmental Disabilities Administration Processes and Staffing DDA should implement quality controls to ensure the reliability and accuracy of data used for reporting and performance management. Developmental Disabilities Administration (DDA) Not yet reported
Developmental Disabilities Administration Processes and Staffing DDA should use a workforce planning approach to determine the number of case managers and other staff it needs. Developmental Disabilities Administration (DDA) Not yet reported
Paid Family and Medical Leave Program ESD should adopt criteria for its compliance audit program. Employment Security Department (ESD) Not yet reported
Paid Family and Medical Leave Program ESD should adopt quantifiable customer-oriented performance measures for claims processing and call center management. Employment Security Department (ESD) Not yet reported
Paid Family and Medical Leave Program ESD should develop a documented and transparent process for prioritizing projects. Employment Security Department (ESD) Not yet reported
L&I Enforcement of Farmworker Labor Laws L&I should report to JLARC and relevant committees of the Legislature in December 2026 and December 2027 about the following: Labor and Industries (L&I) Not yet reported
2025 tax preference review: Agricultural Crop Protection Products The Legislature should extend the preference's January 1, 2028 expiration date. Legislature Not yet reported
2025 tax preference review: Agricultural Crop Protection Products The Legislature should either consider new metrics to evaluate the preference or recategorize the preference as one intended to provide tax relief. Legislature Not yet reported
2025 tax preference review: Agricultural Fertilizer and Seed Wholesaling The Legislature should allow the preference to continue. Legislature Not yet reported
2025 tax preference review: Agricultural Fertilizer and Seed Wholesaling The Legislature should clarify whether the preference is exempt from the requirements for an automatic expiration date and a tax preference performance statement. Legislature Not yet reported
2025 tax preference review: Disabled Veteran Adapted Housing The Legislature should continue the tax preference. Legislature Not yet reported
2025 tax preference review: Disabled Veteran Adapted Housing The Legislature should modify the tax preference. Legislature Not yet reported
2025 tax preference review: Energy Sales to Silicon Smelters The Legislature should allow the three preferences to expire on July 1, 2027. Legislature Not yet reported
2025 tax preference review: Multipurpose Senior Citizen Centers The Legislature should continue the tax preference. Legislature Not yet reported
2025 tax preference review: Natural Gas for Transportation Continue the PUT and natural gas use tax exemptions to ensure uniform taxation of natural gas as a transportation fuel regardless of the seller. Legislature Not yet reported
2025 tax preference review: Natural Gas for Transportation Continue the sales tax exemption for liquefied natural gas in interstate commerce. In determining the level of benefit, the Legislature should consider recommendations from DOR's work group on taxation of marine use of liquefied natural gas. Legislature Not yet reported
2025 tax preference review: Natural Gas for Transportation Modify the PUT exemption to require beneficiaries to report the amounts of compressed natural gas and liquefied natural gas produced and sold. This information would facilitate future reviews. Legislature Not yet reported
2025 tax preference review: Nonprofit Low-Income Housing Development The Legislature should determine whether to continue the preference. Legislature Not yet reported
2025 tax preference review: Nonprofit Low-Income Housing Development If the Legislature chooses to continue the preference, it should consider modifying it. Legislature Not yet reported
2025 tax preference review: Trade Convention Attendance The Legislature should continue the tax preference. Legislature Not yet reported
2025 tax preference review: Travel Agents and Tour Operators The Legislature should continue the 0.275% preferential tax rate for small beneficiaries. Legislature Not yet reported
2025 tax preference review: Travel Agents and Tour Operators The Legislature should add an objective and performance metrics for the 0.275% preferential tax rate for small beneficiaries. Legislature Not yet reported
2025 tax preference review: Travel Agents and Tour Operators The Legislature should review the 0.9% preferential tax rate for higher earners. If it continues the preference, it should add an objective and performance metrics. Legislature Not yet reported
2026 tax preference review: Automotive Adaptive Equipment for Disabled Veterans and Service Members The Legislature should continue the preference beyond its July 2028 expiration because it is meeting the Legislature's intent. Legislature Not yet reported
2026 tax preference review: Biogas Equipment Used in Landfills The Legislature should continue the preference beyond its January 2029 expiration because it meets the Legislature's goal. Legislature Not yet reported
2026 tax preference review: Biogas Equipment Used in Landfills The Legislature should modify the preference to require beneficiaries to provide more detailed reporting about the use of the preference and production of renewable natural gas. Legislature Not yet reported
2026 tax preference review: Data Centers in Urban Counties The Legislature should allow the urban data center tax preference to expire because no new data centers were built with it. Legislature Not yet reported
2026 tax preference review: Equitable Access to Credit Program The Legislature should continue the preference beyond its July 2027 expiration. Legislature Not yet reported
2026 tax preference review: Housing for People with Developmental Disabilities The Legislature should allow the preference to expire because it has not increased housing as intended. Legislature Not yet reported
2026 tax preference review: Large Private Airplanes Owned by Nonresidents The Legislature should continue the preference beyond its July 2031 expiration because it meets the Legislature's goals and its criteria for extension. Legislature Not yet reported
2026 tax preference review: Neighborhood Revitalization through the Main Street Program The Legislature should continue the preference beyond its January 2032 expiration because it meets the Legislature's goal. Legislature Not yet reported
Cannabis Market Study The Legislature should consider other ways to increase social equity in the cannabis industry beyond new producer licenses. Legislature Not yet reported
DCYF Juvenile Rehabilitation Programs The Legislature should consider addressing crowding issues at DCYF secure facilities to improve safety. Legislature Not yet reported
Expedited review: Drug Take-Back Program Fee-Setting and Expenditures The Legislature should amend the fee design to meet best practices and enable full cost recovery by DOH. It should remove the fee cap and its association with program operator expenditures. Legislature Not yet reported
Office of Privacy and Data Protection In consultation with OPDP, the Legislature should review and update OPDP statute to align with its current capacity and focus. Legislature Not yet reported
Oversight of Hospital Data Reporting, Inspections, and Complaints The Legislature should consider specifying the maximum amount of time allowed between acute care hospital inspections and clarify the basis for calculating the 18-month average. Legislature Not yet reported
Paid Family and Medical Leave Program The Legislature should implement a forward-looking rate-setting approach that maintains a sufficient financial reserve for the PFML program. Legislature Not yet reported
Performance Audit of Special Education: Funding Formulas and Spending If the Legislature wants to align special education funding with the needs of students and district spending, it should consider changing the current funding approach. Legislature Not yet reported
Performance Audit of Special Education: Service Delivery and Access If the Legislature wants to improve inclusion, it should state its public policy objective. Legislature Not yet reported
Public Records Exemption for Survivors of Domestic Violence, Sexual Abuse, Stalking, or Harassment The Legislature should keep the survivor's exemption. Legislature Not yet reported
Cannabis Market Study LCB should submit a plan to the appropriate committees of the Legislature by December 31, 2025, that details the resources and funding needed to collect accurate data from licensees by December 31, 2026. Liquor and Cannabis Board (LCB) Not yet reported
Office of Privacy and Data Protection OPDP should develop and use performance measures to evaluate its long-term effect on privacy and data protection for Washington residents. Office of Privacy and Data Protection (OPDP) Not yet reported
Public Records Exemption for Survivors of Domestic Violence, Sexual Abuse, Stalking, or Harassment The Office of the Attorney General should provide more guidance and training to public agencies on how to implement the exemption. In doing so, it should seek input from other organizations that advise public agencies about records and human resources issues. Office of the Attorney General (AGO) Not yet reported

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