WA SB5414

Adds "analysis of the social equity impact of programs or services" as a 10th required element in state auditor performance audits of government agencies, expanding from the previous 9 elements

Requires legislative bodies to hold at least one public hearing within 90 days after a performance audit is made public to consider audit findings and receive public comments (changed from 30 days)

Amends RCW 43.09.470 to reorganize the statute's structure while maintaining existing audit scope covering state, local, education, and transportation governmental entities

Effective date: July 27, 2025