Dedicated Cannabis Account appropriations and expenditures

Executive summary

The 2022 Legislature directed JLARC to:

• Review the appropriations and expenditures from the Dedicated Cannabis Account (Account) and determine whether they are consistent with statute.
• Evaluate the transparency of Account information.

The Legislature appropriated funds from the Account each year based on a formula in statute

The Account was created in 2012 as part of Initiative 502 (I-502), which legalized recreational cannabis. All cannabis excise tax revenues from retail sales, as well as license fees, penalties, and forfeitures are deposited into the Account. The Liquor and Cannabis Board (LCB) administers the Account.

I-502 specified how the Legislature would appropriate funds from the Account. The formula was codified in RCW 69.50.540. The Legislature has changed the formula eight times since 2015 (e.g., adding distributions to local governments).

Between 2015 and 2023, state and local agencies spent $3.3 billion from the Account. Over half was spent on children's health care.

Revenue from the Account went to thirteen state agencies, the general fund, and 239 local governments.

JLARC staff categorized appropriations and expenditures into seven groups.

• The state spent about 54% of funds on health care for children enrolled in Medicaid.
• State agencies spent 12% for cannabis-related activities including prevention, administration/enforcement, research, and social equity.
• About 34% of funds were transferred to the general fund or distributed to local governments. There were no restrictions on how these funds were used.

Figure 1: The state used Account funds for health care, cannabis-related activities, and transfers to the general fund and local governments.

Note: Sum of percents does not equal 100% due to rounding.

Source: JLARC staff analysis of Agency Financial Reporting System (AFRS) data, agency documents, and interviews with agency personnel. Figures are from fiscal year 2015 through fiscal year 2023, as of October 2023.

The Legislature simplified the statutory formula in 2022. Options exist for additional clarifications.

The statutory funding formula in RCW 69.50.540 was amended eight times between 2015 and 2023. As it changed, it became more complex, and stakeholders expressed concerns about transparency. In 2022, the Legislature simplified the formula. In doing so, it ensured that entities that received funding in fiscal year 2022 would receive at least the same amount they had under the prior formula.

Beyond formula clarifications, there are two additional statutory updates that may help improve understanding of how the funds are spent:

• Appropriations to the Basic Health Plan Trust Account are spent on health care costs for children enrolled in Medicaid. Washington replaced its Basic Health Plan (BHP) for low-income individuals with an expanded Medicaid program in 2014. The Legislature authorized use of these funds for Medicaid. The statutory formula continues to reference statutes for BHP rather than Medicaid.
• Another appropriation to the Health Care Authority (HCA) is for Community Health Centers. The centers are part of a federal program to provide health care for low-income and medically underserved populations. HCA uses the funding to pay for health care costs for children who are enrolled in Medicaid and seen at a center. While this may be consistent with budget direction, the money is not spent on contracts with the centers, as statute currently requires.

There is no single location for the public to access detailed information about how Account funds were spent

Multiple agencies received and spent funds from the Account. The Legislature has not directed any one entity to provide centralized information on how each entity spent funds. LCB and several other state agencies provide information about the Account, such as revenues and spending. Best practices call for collaboration among the agencies and providing publicly available data.

Eight out of ten other states that collected and distributed cannabis tax revenue as of fiscal year 2022 made appropriation and expenditure information available to the public through a cannabis-specific website or webpage. Other Washington state agencies also use webpages to share information about complex revenue or expenditure streams. A webpage that includes information about cannabis appropriations and expenditures in Washington would increase transparency to the public.

Legislative Auditor's recommendation

As the administrator of the Dedicated Cannabis Account, LCB should create a webpage that provides information about cannabis revenues and expenditures.

You can find additional information in the Recommendations section.

Part 1.
Dedicated account

In 2012, Initiative 502 (I-502) legalized recreational cannabis in Washington and established a system to regulate and tax its use. The first retail store to sell recreational cannabis opened in July 2014.

The Dedicated Cannabis Account holds revenue from taxes and other fees related to cannabis sales

I-502 created the Dedicated Cannabis Account (Account). It is funded through excise taxes and other sources including license fees, penalties, and forfeitures paid by cannabis producers, processors, researchers, and retailers.

Excise taxes from cannabis sales are 99% of Account revenues

From fiscal year 2015 through 2023, deposits to the Account totaled $3.3 billion. Of this, 99% were from excise taxes.

Excise tax is a tax imposed on a specific good or activity such as alcohol, timber, and cannabis. Consumers pay an excise tax on medical and recreational cannabis purchases.

• I-502 created a 25% excise tax on sales of cannabis at retail and wholesale locations.
• The 2015 Legislature increased the tax to 37% and limited collection to retail sales.

The Washington State Liquor and Cannabis Board (LCB) administers the Account. It collects and deposits all revenues into the Account.

Consumers also pay state and local sales taxes on recreational cannabis. Sales tax rates vary by location. This revenue is not deposited in the Account. Medical cannabis is exempt from sales tax.

JLARC directed to review Account appropriations and expenditures

The 2022 Legislature directed JLARC to:

• Review the appropriations and expenditures of the Account and determine whether they are consistent with statute.
• Evaluate whether information related to the Account's appropriations and expenditures is readily available to the public.
• Suggest options to improve transparency.

Part 2.
Legislative appropriations

Legalizing recreational cannabis was intended, in part, to generate new tax revenue for education, health care, research, and substance abuse prevention (I-502, Section 1).

The formula used to appropriate funds is set in statute

Although LCB administers the Account, the Legislature determines how funds are appropriated.

The formula was initially proposed in I-502 and codified in RCW 69.50.540. While there have been multiple changes to the appropriations between 2015 and 2023, the basic structure of the formula has stayed the same. The appropriations are distributed in two parts:

1. First, certain state agencies receive a fixed dollar amount for specific purposes. For example, the Washington State Institute for Public Policy receives $200,000 per year for benefit-cost evaluations of I-502.
2. Next, the remaining funds are distributed to state agencies, state accounts, and local governments based on percentages. For example, the law currently states that the Health Care Authority (HCA) will receive 11% of remaining funds for its youth substance use prevention, education, and treatment programs and for community health centers.

The Legislature has amended the formula eight times. Most changes added or removed agencies from the formula. In addition, the Legislature:

• Added ranges and caps for some of the percentage-based amounts (e.g., minimum of 10%, up to a certain dollar amount).
• Added funding for local governments.
• Added funding for a cannabis social equity program.

In 2022, the Legislature made significant revisions to clarify and simplify the formula. These changes are discussed in Part 4.

Legislature appropriated all funds deposited in the Account

From fiscal year 2015 through 2023, the Legislature appropriated or transferred $3.3 billion from the Account to 13 state agencies, the general fund, and 239 local governments. JLARC staff grouped the funding into seven categories, as shown in Figure 2.

Detailed information about appropriations by agency, year, and category can be found in Appendix A.

Figure 2: Legislature appropriated $3.3 billion from the Account from fiscal year 2015 through fiscal year 2023

Agencies: AGR - Dept. of Agriculture; COM - Dept. of Commerce; ECY - Dept. of Ecology; DES - Dept. of Enterprise Services; DOH - Dept. of Health; DSHS - Dept. of Social & Health Services; HCA - Health Care Authority; LCB - Liquor & Cannabis Board; OFM - Office of Financial Management; OSPI - Office of Superintendent of Public Instruction; UW - University of Washington; WSP - Washington State Patrol; WSU - Washington State University

Note: Sum of percents does not equal 100% due to rounding. Dollar amounts are rounded to the nearest 100,000.

Source: JLARC staff analysis of appropriations (fiscal years 2015 through 2023). The amounts to the Basic Health Plan trust account and general fund reflect actual transfer amounts.

The Legislature added local governments to the funding formula beginning in fiscal year 2018

I-502 did not include funds for cities, towns, or counties.

The Legislature added local governments to the Account's statutory funding formula, effective fiscal year 2018. There are no statutory restrictions on how local governments use the funds. The total amount distributed to all local governments was capped at $15 million annually for fiscal years 2018 through 2021, and at $20 million in fiscal year 2022.

In fiscal year 2023, the Legislature simplified the formula and removed the cap. Under the current formula, local governments share 5% of the funds that remain in the Account after the fixed dollar appropriations are made.

• To qualify, the local government must allow cannabis businesses to operate. Cities and towns that allow cannabis businesses are eligible even if they are in a county that does not allow cannabis businesses in unincorporated areas.
• Local governments share 1.5% of funds based on their percent of excise taxes collected.
• Local governments share 3.5% based on their percent of the state population. Counties share 60% of these funds while cities and towns share 40%.

Figure 3: Local governments that allow cannabis businesses to operate received distributions based on revenue generated and population

Source: JLARC staff analysis of statute and data provided by LCB.

Ten other states were imposing cannabis taxes as of fiscal year 2022

As of July 2023, 23 states and the District of Columbia had legalized recreational cannabis. Of these, Washington and 10 other states were collecting and spending cannabis tax revenues as of fiscal year 2022.

There is no standard for how states should spend or distribute cannabis tax revenues. States spend the funds collected from cannabis revenues in several ways. For example, nine states provide funding for administration and enforcement of the cannabis industry. Four provide funds for health care.

Distribution methods also vary. For example, some states distribute funds to a single state agency with general direction (e.g., Nevada distributes all funds to education). Others are more prescriptive and have complex formulas that distribute funds to multiple agencies to support specific programs or activities.

Figure 4: 23 states and the District of Columbia have legalized recreational cannabis as of July 2023

Source: JLARC staff analysis.

The Legislature appropriated other funds for communities disproportionately harmed by past cannabis-related enforcement laws

In 2021, the Legislature directed JLARC to evaluate racial equity considerations in all studies. The Account does not specifically direct funds to a particular racial or ethnic group.

Separate from the Account appropriations, the 2022 supplemental budget appropriated $200 million from the state general fund to address “racial, economic, and social disparities in Washington communities disproportionately harmed by the historical design and enforcement of state and federal criminal laws and penalties for drug possession." This one-time funding will be distributed by the Department of Commerce through grants for economic development, civil and criminal legal assistance, community-based violence intervention and prevention services, and reentry services.

Part 3.
Expenditures

State and local agencies spent funds consistent with legislative direction

The Legislature asked JLARC staff to determine whether expenditures from the Dedicated Cannabis Account were consistent with statute. Agencies spent 99% of the funds appropriated in fiscal years 2015 through 2023. The spending was consistent with legislative direction.

• Appendix B includes details about the amount spent by each entity that received funds.
• Appendix C includes information about distributions to local governments.

While the Account does not direct funds to a particular racial or ethnic group, some funded programs had information about participants. When available, the information is in Appendix B.

Figure 5: The state spent Account funds on health care, cannabis-related activities, and transfers to the general fund and local governments

Note: Sum of percents does not equal 100% due to rounding.

Source: JLARC staff analysis of Agency Financial Reporting System (AFRS) data, agency documents, and interviews with agency personnel. Figures are from fiscal year 2015 through fiscal year 2023, as of October 2023.

HCA spent $1.8 billion on health care for low-income children

HCA received two appropriations from the Account for health care. The agency used these funds to cover expenses for children enrolled in Medicaid. Between fiscal years 2015 and 2023 HCA received:

• $1.6 billion transferred from the Account to the Basic Health Plan trust account, which is administered by HCA.
• $158 million for Community Health Centers.

Funds from the Account do not cover all costs for this Medicaid population. For example, in fiscal year 2022, the total cost was $1.9 billion for children enrolled with a Medicaid managed care organization. The cost was shared by federal, state, and local governments. The state was responsible for $756 million (39%). Funds from the Account covered $287 million of the state's share.

State transferred $1 billion to the general fund

The state transferred $1 billion from the Account to the general fund (fiscal years 2015-2023).

The funding formula for the Account did not restrict how the Legislature used the funds transferred to the state general fund.

• The general fund is the main state fund that supports state operations including education, human services, general government, and natural resources. OFM publishes information about general fund distributions on its website.
• Funds from the Account represented less than 1% of all money in the general fund each year.
• There is no way to determine exactly which agencies or programs were supported with funds from the Account.

State agencies spent $281 million for prevention, education, and treatment efforts

HCA and the Department of Health (DOH) were the primary recipients of youth substance use prevention, education, and treatment appropriations. The Office of Superintendent of Public Instruction also received $4 million for the statewide Building Bridges program. More information is in Appendix B.

• HCA spent $211 million. This includes funds originally directed to the Department of Social and Health Services for programs that were transferred to HCA in fiscal year 2019.
• DOH spent $74 million.

HCA: Statute requires HCA to spend funds on programs and practices that address youth substance use disorder, mental health services for children and youth, and services for pregnant and parenting women. Budget bills put additional restrictions on about half of the funds. HCA did some work directly and partnered with state and private agencies for other work.

The funded programs and practices included:

• More capacity to serve youths at residential substance use treatment centers.
• Home-based services for families that include pregnant women or young children.
• Training and technical assistance.
• Grants to help communities and community organizations address substance use problems.
• Substance use prevention programs developed and operated by 20 Tribes.
• Grants for prevention programs at public schools.

DOH: Statute directs DOH to create and manage a cannabis, vapor product, and tobacco education and public health program. The program must include a hotline, coordinated intervention strategies, media-based education campaigns, and outreach to priority populations. DOH is also directed to use its Account funding to support the Washington Poison Control Center.

Programs that DOH supported with Account funds included:

• TeenLink, a hotline to support teenagers experiencing mental health crises or problems with substance use.
• Media campaigns, such as Start Talking Now, You Can, and Not a Moment Wasted.
• Health education programs such as APICAT for Health, The Rural Network, and the Seattle LGBTQ+ Center.

Local governments spent $102 million

A total of 239 cities, towns, and counties have received money from the Account since fiscal year 2018. Each local government decided how to spend its funds. On average, funds from the Account were 0.27% of a local government's general fund revenue.

JLARC staff surveyed the 22 local governments that received over $200,000 in fiscal year 2022. They indicated that they used their funds in the following ways:

• Sixteen used the funds for general government purposes.
• Five used funds to support law enforcement activities.
• Since 2021, King County has used its funds for programs that support individuals affected by past cannabis enforcement laws. Programs included vacating criminal records, community investments, and relief from legal financial obligations (e.g., costs imposed by a court after a criminal conviction).

The state spent $105 million for administration and enforcement, research, and social equity

The remaining funds in the Account were spent on three categories:

• Administration and enforcement of the regulated cannabis market (3%). Examples of funded activities include LCB's market regulation and the Department of Agriculture's work to test cannabis for pesticides.
• Research (0.3%). Four entities received research funding: Washington State Institute of Public Policy (WSIPP), HCA, University of Washington (UW), and Washington State University (WSU). Their work included a cost-benefit analysis of cannabis legalization (WSIPP), periodic surveys about substance use by Washington youth (HCA), and studies of short- and long-term effects of cannabis use by UW and WSU.
• A social equity program administered by the Department of Commerce (0.04%). This program was first funded in fiscal year 2022. To date, Commerce has funded an online learning module for cannabis business plan development and has begun a mentorship program for new cannabis business owners.

Detailed information about these expenditures is available in Appendix B.

Part 4.
Statutory clarifications

The Legislature directed JLARC staff to evaluate the transparency of appropriation and expenditure information. We identified two areas for improvement: statute and availability of expenditure information. This section addresses statute.

The 2022 Legislature clarified the statutory formula

The Legislature revised RCW 69.50.540 eight times beginning in 2015. The revisions typically added or removed entities. Other changes to the distribution formula may have contributed to stakeholder concerns about transparency. For example:

• Some percentage-based appropriations used ranges with dollar-based caps (e.g., minimum of 10%, up to a certain dollar amount).
• Some amounts were to be appropriated quarterly, which is inconsistent with the state's annual budgeting approach.
• The amount distributed to local governments was based on the amount transferred to the general fund in the previous fiscal year. It included both a percentage and a dollar-based cap.

In 2022, the Legislature revised the formula. While it remains a two-part formula, the changes simplify and clarify key parts. For example, the Legislature replaced the ranges with specific percentages and adjusted the local government distribution formula. It also changed the appropriations for five entities from percentage-based to fixed dollar amounts. When making the revisions, the Legislature ensured that entities received at least the same amount they had under the prior formula.

Two provisions in RCW could be updated

There are two additional statutory updates that may improve clarity:

1. Appropriations to the Basic Health Plan trust account are spent on health care costs for children enrolled in Medicaid. I-502 required the state to transfer funds in the Account to the Basic Health Plan trust account. Washington replaced its Basic Health Plan with an expanded Medicaid program in 2014. The Legislature authorized HCA to use Basic Health Plan funds for Medicaid clients enrolled in managed care organizations. However, the Dedicated Cannabis Account funding formula continues to reference the Basic Health Plan (Chapter 70.47 RCW) rather than Medicaid.

2. Another appropriation to HCA is for contracts with Community Health Centers. The centers are part of a federal program to provide health care for low-income and medically underserved populations. HCA uses the funding to pay for health care costs for children enrolled in Medicaid and seen at a center. While this may be consistent with budget direction, the money is not spent on contracts with the centers, as statute currently requires.

Together, these two appropriations make up more than half of the funding from the Account. Both are spent on health care for children enrolled in Medicaid. The Legislature could combine the appropriations and/or specify that funds are intended for Medicaid rather than the Basic Health Plan and Community Health Centers.

Part 5.
Information transparency

The Legislature directed JLARC staff to evaluate the transparency of appropriation and expenditure information. We identified two areas for improvement: statute and availability of expenditure information. This section addresses information availability and transparency.

No single entity is responsible for reporting how the funds are spent

Multiple state agencies receive and spend money from the Account. The Legislature has not directed any entity to publish detailed information about the appropriations or expenditures from the Account.

LCB and others provide cannabis financial information, but it can be difficult to find

LCB is the state's cannabis regulatory agency and the Account's administering agency. As such, members of the public may look to it for information about cannabis, including the appropriations and expenditures of the Account.

LCB has included basic Account information in different sections of its annual agency report since 2015.

• Reports from 2015 through 2019 included revenues and major distributions by category (e.g., general fund, basic health, and education/prevention).
• Reports from 2020 through 2022 included revenues and more detailed expenditure information.

Other entities that receive funds also have published information. For example:

• The UW Addictions, Drug & Alcohol Institute published a biennial report about research and collaborations funded by the Account.
• HCA's Division of Behavioral Health and Recovery periodically produced a one-page summary of annual accomplishments achieved with Account funds.

While information on Account revenues and expenditures is available, it is not currently published in a single location. A person cannot find the information by searching for terms such as “cannabis expenditures” or “dedicated cannabis account” on the LCB website.

Best practices for online information sharing include making data easily accessible

The Government Accountability Office and the Office of Management and Budget identify best practices for sharing information with the public online.

Best practices include:

• Collaborating across agencies to ensure information is publicly available and not duplicated.
• Ensuring people can easily find content.
• Engaging with stakeholders on content and usability.
• Providing open data to the public.

8 of 10 other states that report information about cannabis revenues use a cannabis-specific website or webpage

JLARC staff reviewed the reporting approaches taken by 10 other states that legalized recreational cannabis and collected cannabis taxes before fiscal year 2022. These states have developed cannabis markets and established methods of reporting information about excise tax expenditures.

• Eight states use a cannabis-specific website or a designated cannabis webpage.
• Two states issue cannabis-specific reports that are linked to a central webpage.
• Washington is the only state that does not share cannabis-specific financial information on a designated website or webpage, dashboard, or in a cannabis report.

Figure 6: Cannabis-specific financial information provided by states that have collected tax revenues prior to 2022

Notes: A report includes a detailed explanation of where the revenues come from as well as how they are distributed and expended. A dashboard is an interactive webpage that allows users to select various criteria or points in time to understand data visually.

Source: JLARC staff analysis of states' cannabis-related financial information.

Other Washington state agencies make expenditure information available online

Other state agencies have taken steps to make detailed financial information available to the public. These examples all involve complex revenue and expenditure streams.

• Washington State Lottery’s annual financial report. This comprehensive report explains annual revenues and distributions of Washington's lottery. The agency produces it to promote transparency. The fiscal year 2021 report won a national award from the Government Finance Officers Association.
• Department of Natural Resources' (DNR) annual report includes timber harvest sale revenue and distributions to multiple entities. Statute requires DNR to produce a biennial fiscal report that includes revenues, expenditures, and other agency activities. The reports are easy to find on DNR's website.
• Recreation and Conservation Office’s interactive dashboard, which also includes links to reports and other resources. The dashboard was developed following a JLARC recommendation and legislative funding. In 2021, the dashboard won a Washington Coalition for Open Government Key Award.

Online access to cannabis financial information could increase transparency

The state could create a single online location to improve access to Account expenditure information. Currently, multiple agencies post information related to their expenditures on their individual websites. A single webpage would make this information more accessible.

LCB is well positioned to increase the transparency of appropriation and expenditure information. It is the state's cannabis regulatory agency, administers the Account, and collects excise tax revenues. LCB already collects and shares some information about revenues and expenditures, and it has two cannabis webpages with information for cannabis business owners.

Recommendation

The Legislative Auditor makes one recommendation to the Liquor and Cannabis Board.

Recommendation #1:
As the administrator of the Dedicated Cannabis Account, LCB should create a webpage that provides information about cannabis revenues and expenditures.

The webpage should include information that LCB already publishes in its annual report and on its frequently asked public records request webpage. It also could link to information produced by other agencies that receive cannabis funds.

LCB should then consult with stakeholders, including legislative staff, to determine whether they need additional detail and, if so, the appropriate format for sharing this information. Based on that consultation, LCB may need to develop a more robust site that includes detailed information about how each entity spends money from the Account. If LCB were to develop a more robust site, it should coordinate with all entities that receive funds from the Account.

Legislation Required: None

Fiscal Impact: JLARC staff assume the recommendation can be completed within existing resources. A more detailed webpage may require additional resources.

Implementation Date: December 2024

Agency Response: To be included in proposed final report. 

Agency Response

To be included in proposed final report.

Current Recommendation Status

JLARC staff follow up on the status of Legislative Auditor recommendations to agencies and the Legislature for four years. The most recent responses from agencies and status of the recommendations in this report can be viewed on our Legislative Auditor Recommendations page.

Appendices

Appendix A: Appropriation data | Appendix B: Expenditure data | Appendix C: Local government appropriations | Appendix D: Applicable statutes | Appendix E: Study questions & methods | Appendix F: Methods | Appendix G: Audit authority

Appendix A: Appropriation data

The dashboard (click on the image to the right) contains detailed appropriation data from fiscal years 2015 through 2023. You can filter and view it by agency, fund, category, and amount. The data also includes a summary of the statutory directives and budget requirements.

You also can download the data in Excel. This file includes additional detail.

Appendix B: Expenditure data

This appendix provides an overview of the entities that received and spent money from the Dedicated Cannabis Account. It is organized by the entity that initially received the Account funds. In several cases, the entity receiving funds passed the money to another entity that delivered a program or service.

Appendix C: Local government distributions

Local governments that do not restrict cannabis producers, processors, or retail stores receive a portion of Account revenues.

The dashboard (click on the image to the right) shows the distributions by year and government.

Appendix D: Applicable statutes

Appendix E: Study questions

This study aimed to answer the following questions, which were presented to JLARC in November 2022 (view here).

1. How much money has been appropriated from the Dedicated Cannabis Account and for what purposes?
2. How have state and local entities spent the funds they received? Are the expenditures consistent with statutory directives?
3. Are any funds directed to disproportionately impacted areas as defined in RCW 69.50.335?
4. How is information about the Account’s appropriation and expenditures made available to the public, and are there options for improving the transparency and accessibility of information?

Appendix F: Methods

The methodology JLARC staff use when conducting analyses is tailored to the scope of each study, but generally includes the following:

• Interviews with stakeholders, agency representatives, and other relevant organizations or individuals.
• Site visits to entities that are under review.
• Document reviews, including applicable laws and regulations, agency policies and procedures pertaining to study objectives, and published reports, audits, or studies on relevant topics.
• Data analysis, which may include data collected by agencies and/or data compiled by JLARC staff. Data collection sometimes involves surveys or focus groups.
• Consultation with experts when warranted. JLARC staff consult with technical experts when necessary to plan our work, to obtain specialized analysis from experts in the field, and to verify results.

The methods used in this study were conducted in accordance with Generally Accepted Government Auditing Standards.

More details about specific methods related to individual study objectives are described in the body of the report under the report details tab or in technical appendices.

Appendix G: Audit Authority

The Joint Legislative Audit and Review Committee (JLARC) works to make state government operations more efficient and effective. The Committee is comprised of an equal number of House members and Senators, Democrats and Republicans.

JLARC's nonpartisan staff auditors, under the direction of the Legislative Auditor, conduct performance audits, program evaluations, sunset reviews, and other analyses assigned by the Legislature and the Committee.

The statutory authority for JLARC, established in Chapter 44.28 RCW, requires the Legislative Auditor to ensure that JLARC studies are conducted in accordance with Generally Accepted Government Auditing Standards, as applicable to the scope of the audit. This study was conducted in accordance with those applicable standards. Those standards require auditors to plan and perform audits to obtain sufficient, appropriate evidence to provide a reasonable basis for findings and conclusions based on the audit objectives. The evidence obtained for this JLARC report provides a reasonable basis for the enclosed findings and conclusions, and any exceptions to the application of audit standards have been explicitly disclosed in the body of this report.

JLARC members on publication date