This bill adds new sections to chapter 43.09 RCW and amends RCW 43.88.090 to create new reporting and audit procedures for "new programs" funded by any appropriation or allotment of state funds. It defines "new program" to include newly created agencies, services not supported in the previous biennium, services to a population not previously served, or any activity not undertaken in the previous biennium, and defines "activity" as a discrete work element. The change is procedural: it requires the state auditor to publish a draft list each July 1 of all new programs funded in the previous fiscal year, accept comments from the legislature and the Office of Financial Management (OFM) within 30 days, publish a final list within 60 days, and provide written notice of both lists to the appropriate fiscal committees and OFM. The bill requires the state auditor to perform a fiscal and performance audit of each new program three years after initial funding, with audits to cover original objectives, whether the program is constitutionally or statutorily required, data collected and performance measures, assessment of effectiveness, resource efficiency, and suggested changes or alternatives. Final audit reports must be delivered to the appropriate fiscal committees and OFM by December 31 of the audit year. It also amends the governor’s budget document requirements so that the budget must list all new programs funded in the prior two years, including program name, objective, brief description, performance measures, current annual funding by agency, and the funding level proposed in the governor’s biennial budget request. Affected parties named include the state auditor, OFM, appropriate fiscal committees, governor and agencies preparing the budget, and state agencies receiving funding for new programs. The provision is a procedural and reporting change rather than a penalty change or new criminal offense. The extracted text does not explain how the auditor will identify new programs across all funds and accounts beyond the general appropriation/allotment language, how the auditor’s annual list and the governor’s two‑year list are to be reconciled, or how older RCW language and historical dates included in the amended RCW 43.88.090 interact with these new requirements. Those details are not included in the extracted facts.

If enacted, the bill will make newly funded state programs much more visible to the governor’s office, OFM, and legislative fiscal committees by requiring an annual draft and final public list of programs added the prior fiscal year and by forcing budget documents to show program objectives, measures, and current and proposed funding for the previous two years. Three years after a program’s first funding it will be subject to a required fiscal and performance audit that evaluates effectiveness, whether the activity is required by law, how resources are used, and may include recommendations for alternatives or termination, so agencies that start new programs should expect closer scrutiny that could influence future funding or program continuation. The practical costs fall mainly on the state auditor, OFM, the governor’s budget staff, legislative fiscal committees, and the agencies that create new programs: the auditor will have added publication and audit workload and agencies will need to produce program descriptions and performance data, which may increase administrative effort and potential audit exposure. The text does not say how programs across all funds will be identified or how the auditor’s list will be reconciled with the governor’s two‑year budget listing, and some older RCW language included in the bill is not clarified here, so certain implementation details and any needed funding for the extra audit and reporting work remain uncertain.