State agencies and local governments should use this form to report known or suspected losses of public funds
or other illegal activity to the State Auditor's Office. Exceptions from reporting are listed
. Citizens who wish to report concerns should use our
. State employees who wish to report possible improper governmental activity should use our
State law (RCW 43.09.185) requires all state agencies and local governments to immediately notify the State
Auditor's Office in the event of a known or suspected loss of public resources or other illegal activity.
This includes situations in which disciplinary action against an employee is being considered due to known
or suspected losses of public funds, fraud, illegal acts, or noncompliance with policies or procedures
related to preventing losses of public funds, misappropriation or other illegal acts.
Our Office will consult with you about when and if it is appropriate to file a police report with local or
state law enforcement. However, governments should immediately notify the appropriate local or state law
enforcement agency in the following circumstances:
- Suspected losses involving the health or safety of employees or property.
- Losses resulting from breaking and entering or other vandalism of property.