Seattle Commons — The Case For

Why this is a win for Washington State Auditor's Office

watchdog
The Win

The State Auditor conducts performance and accountability audits of state-created entities, including Public Facilities Districts. The WSCC PFD's audited financials are already public record — the SAO has seen them. An auditor's finding that PFD reserve trajectory represents a structural fiscal risk would be the single most credible document in this conversation.

This isn't advocacy — it's accountability for a state-created entity carrying $1.2B in bonds and backed by an earmarked lodging tax. The question is whether the SAO is already tracking PFD fiscal health as a systemic risk, and what it would take to trigger a formal performance audit.

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I want to analyze this proposal from the perspective of Washington State Auditor's Office. There's a civic proposal to convert the WSCC Arch building at 7th & Pike into a year-round public commons operated by Seattle Center. The case being made to Washington State Auditor's Office: The State Auditor conducts performance and accountability audits of state-created entities, including Public Facilities Districts. The WSCC PFD's audited financials are already public record — the SAO has seen them. An auditor's finding that PFD reserve trajectory represents a structural fiscal risk would be the single most credible document in this conversation. The full proposal: https://commons.conventioncityseattle.com What are the strongest arguments for and against, from Washington State Auditor's Office's perspective?
Read the evidence
The audited financials → The PFD's structure and obligations →