WA SB6215

Requires the Washington State Auditor to submit a comprehensive inventory of state programs audited within the preceding 10 years to the legislature by July 1, 2026, including program descriptions, funding amounts, internal controls, and prior audit findings.

Establishes an annual statewide "high-risk list" beginning July 1, 2027, modeled after the U.S. Government Accountability Office's high-risk list, identifying state programs with elevated risk of fraud, waste, abuse, or mismanagement.

Risk assessments must consider factors including program size and complexity, reliance on third-party contractors or nonprofits, adequacy of internal controls, prior audit findings, and susceptibility to improper payments.

High-risk designations must include explanations of contributing factors, summaries of existing controls, identification of gaps or weaknesses, and recommendations for risk mitigation.

Authorizes the State Auditor to withhold information from reports if disclosure would create risk of fraud or circumvention of internal controls.