title: RCW 43.08.062

text:
Should the payee or legal holder of any warrant drawn against the state treasury fail to present the warrant for payment within one hundred eighty days of the date of its issue or, if registered and drawing interest, within one hundred eighty days of its call, the state treasurer shall enter the same as canceled on the books of his or her office.
Should the payee or legal owner of such a canceled warrant thereafter present it for payment, the state treasurer may, upon proper showing by affidavit and the delivery of the warrant into his or her possession, issue a new warrant in lieu thereof, and the state treasurer is authorized to pay the new warrant.
[ 2009 c 549 s 5036; 1986 c 99 s 1; 1981 c 10 s 2; 1965 c 8 s 43.08.062. Prior: 1890 p 638 s 13; RRS s 11008; prior: 1883 p 61 s 1. Formerly RCW 43.09.100.]

catchline: Warrants—Presentation—Cancellation.


doc_type: statute

jurisdiction: wa

title: RCW 43.08.064

text:
In case of the loss or destruction of a state warrant for the payment of money, or any bond or other instrument or evidence of indebtedness, issued by any state officer, or agency, such officer, or such agency through its appropriate officer may issue or cause to be issued a duplicate in lieu thereof, in all respects and for the same amount as the original. The duplicate instrument so issued shall be subject in all other respects to the same provisions of law as the original instrument.
[ 2018 c 35 s 4; 1979 ex.s. c 71 s 3; 1975-'76 2nd ex.s. c 77 s 2; 1965 ex.s. c 61 s 1; 1965 c 8 s 43.08.064. Prior: 1890 p 639 s 15; RRS s 11010; prior: 1888 p 236 s 1. Formerly RCW 43.09.110.]
Notes:
Lost or destroyed evidence of indebtedness issued by local governments: Chapter 39.72 RCW.

license: public-domain-government-work

rule_set: Revised Code of Washington

catchline: Lost or destroyed warrants, instruments, or other evidence of indebtedness—Issuing officer to issue duplicate.

code: rcw

unit: section

court: Washington State Legislature


title: RCW 43.08.066

text:
Before a duplicate instrument is issued, the state treasurer or other issuing officer shall require the person making application for its issue to file in his or her office a written affidavit specifically alleging on oath that he or she is the proper owner, payee, or legal representative of such owner or payee of the original instrument, giving the date of issue, the number, amount, and for what services or claim or purpose the original instrument or series of instruments of which it is a part was issued, and that the same has been lost or destroyed, and has not been paid, or has not been received by him or her.
[ 2018 c 35 s 3; 2009 c 549 s 5037; 1979 ex.s. c 71 s 4; 1972 ex.s. c 74 s 1; 1971 ex.s. c 54 s 1; 1965 ex.s. c 61 s 2; 1965 c 8 s 43.08.066. Prior: 1890 p 639 s 16; RRS s 11011; prior: 1888 p 236 s 2. Formerly RCW 43.09.120.]

catchline: Lost or destroyed warrants, instruments, or other evidence of indebtedness—Conditions on issuance.


title: RCW 43.08.068

text:
The state treasurer or other issuing officer shall keep a full and complete record of all warrants, bonds or other instruments alleged to have been lost or destroyed, which were issued by such agency, and of the issue of any duplicate therefor; and upon the issuance of any duplicate, the officer shall enter upon his or her books the cancellation of the original instrument and immediately notify the state treasurer, the state auditor, and all trustees and paying agents authorized to redeem such instruments on behalf of the state of Washington, of such cancellation.
[ 2018 c 35 s 1; 2009 c 549 s 5038; 1965 ex.s. c 61 s 3; 1965 c 8 s 43.08.068. Prior: 1890 p 640 s 17; RRS s 11012; prior: 1888 p 236 s 3. Formerly RCW 43.09.130.]

catchline: Lost or destroyed warrants, instruments, or other evidence of indebtedness—Records to be kept—Cancellation of originals—Notice.


title: RCW 43.08.070

text:
Upon the presentation of any state warrant to the state treasurer, if there is not sufficient money then available in the appropriate fund with which to redeem all warrants drawn against such fund which the treasurer anticipates will be presented for payment during the current business day, he or she may endorse on the warrant, "Not paid for want of funds," with the day and date of presentation, and the warrant shall draw legal interest from and including that date until five days from and after being called for payment in accordance with RCW 43.08.080, or until paid, whichever occurs first; or, in the alternative, the treasurer may prepare and register a single new warrant, drawn against the appropriate fund, and exchange such new warrant for one or more warrants not paid for want of funds when presented for payment totaling a like amount but not exceeding one million dollars, which new warrant shall then draw legal interest from and including its date of issuance until five days from and after being called for payment in accordance with RCW 43.08.080, or until paid, whichever occurs first. The legal rate or rates of interest on these warrants shall be established by the state treasurer in accordance with RCW 39.56.030.
[ 2009 c 549 s 5039; 1981 c 10 s 3; 1971 ex.s. c 88 s 2; 1965 c 8 s 43.08.070. Prior: 1869 p 408 s 2; RRS s 5516.]
Notes:
Severability—1971 ex.s. c 88: "If any provision of this 1971 amendatory act, or its application to any person or circumstance is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected." [ 1971 ex.s. c 88 s 6.]

catchline: Warrants—Indorsement—Interest—Issuance of new warrants.


title: RCW 43.08.080

text:
When the state treasurer deems that there is sufficient money in a fund to pay all or part of the registered warrants of such fund, and the warrants are not presented for payment, he or she may advertise at least once in some newspaper published at the seat of government, stating the serial number of the warrants he or she is calling and prepared to pay; and if such warrants are not presented for payment within five days from and after the date of publication of the notice, the warrants shall not then draw any further interest: PROVIDED, That when said fund has a balance in excess of three percent of the preceding monthly warrant issue of said fund, or at any time that the money in the fund exceeds the warrants outstanding, the state treasurer shall similarly advertise a call for all those registered warrants which can be fully paid out of said fund in accordance with their registration sequence.
[ 2009 c 549 s 5040; 1971 ex.s. c 88 s 3; 1965 c 8 s 43.08.080. Prior: 1890 p 644 s 8; RRS s 5517; prior: 1886 p 135 s 9; 1871 p 79 s 9.]
Notes:
Severability—1971 ex.s. c 88: See note following RCW 43.08.070.

catchline: Call of warrants.


title: RCW 43.08.090

text:
The state treasurer shall be ex officio the fiscal agent of the state.
[ 1965 c 8 s 43.08.090. Prior: 1891 c 138 s 1; RRS s 5484.]
Notes:
Fiscal agencies: Chapter 43.80 RCW.

catchline: Fiscal agent for state.


title: RCW 43.08.100

text:
The fiscal agent of the state shall receive all moneys due the state from any other state or from the federal government, take all necessary steps for the collection thereof, and apply the same to the funds to which they belong. He or she shall collect from time to time all moneys that may accrue to the state by virtue of section 13 of the enabling act, or from any other source not otherwise provided for by law.
[ 2009 c 549 s 5041; 1965 c 8 s 43.08.100. Prior: (i) 1891 c 138 s 2; RRS s 5485. (ii) 1891 c 138 s 4; RRS s 5487.]

catchline: Fiscal agent for state—Duties of fiscal agent.


title: RCW 43.08.110

text:
The fiscal agent shall issue the necessary receipts for all moneys collected, and such receipts shall show the date when paid, the amount, from whom received, and on what account the money was collected.
One or more copies of such receipt shall be given to the persons from whom the money was received, and one copy shall be given to the director of financial management.
[ 1979 c 151 s 90; 1965 c 8 s 43.08.110. Prior: 1891 c 138 s 3; RRS s 5486.]

catchline: Fiscal agent for state—Fiscal agent's receipts.


title: RCW 43.08.120

text:
The state treasurer may appoint an assistant state treasurer, who shall have the power to perform any act or duty which may be performed by the state treasurer, and in case of a vacancy in the office of state treasurer, perform the duties of the office until the vacancy is filled as provided by law.
The state treasurer may appoint no more than three deputy state treasurers, who shall have the power to perform any act or duty which may be performed by the state treasurer.
The assistant state treasurer and the deputy state treasurers shall be exempt from the provisions of chapter 41.06 RCW and shall hold office at the pleasure of the state treasurer; they shall, before entering upon the duties of their office, take and subscribe, and file with the secretary of state, the oath of office provided by law for other state officers.
The state treasurer shall be responsible on his or her official bond for all official acts of the assistant state treasurer and the deputy state treasurers.
[ 2009 c 549 s 5042; 1973 c 10 s 1; 1971 c 15 s 1; 1965 c 8 s 43.08.120. Prior: 1921 c 36 s 1; RRS s 11020.]


title: RCW 43.08.130

text:
If the state treasurer wilfully refuses to pay except in accordance with the provisions of RCW 43.08.070 or by cash or check any warrant designated as payable in the state treasurer's office which is lawfully drawn upon the state treasury, or knowingly pays any warrant otherwise than as provided by law, then any person injured thereby may recover by action against the treasurer and the sureties on his or her official bond.
[ 2009 c 549 s 5043; 1972 ex.s. c 145 s 2; 1965 c 8 s 43.08.130. Prior: 1890 p 644 s 7; RRS s 11026; prior: 1886 p 135 s 8; 1871 p 78 s 8; 1864 p 53 s 8; 1854 p 414 s 8.]

catchline: Wilful refusal to pay warrants—Exceptions—Recovery.


title: RCW 43.08.135

text:
The state treasurer shall maintain at all times cash, or demand deposits in qualified public depositaries in an amount needed to meet the operational needs of state government: PROVIDED, That the state treasurer shall not be considered in violation of RCW 9A.56.060(1) if he or she maintains demand accounts in public depositaries in an amount less than all treasury warrants issued and outstanding.
[ 2009 c 549 s 5044; 1983 c 3 s 100; 1972 ex.s. c 145 s 3.]

catchline: Cash or demand deposits—Duty to maintain—RCW 9A.56.060(1) not deemed violated, when.


title: RCW 43.08.140

text:
If any person holding the office of state treasurer fails to account for and pay over all moneys in his or her hands in accordance with law, or unlawfully converts to his or her own use in any way whatever, or uses by way of investment in any kind of property, or loans without authority of law, any portion of the public money intrusted to him or her for safekeeping, transfer, or disbursement, or unlawfully converts to his or her own use any money that comes into his or her hands by virtue of his or her office, the person is guilty of a class B felony, and upon conviction thereof, shall be imprisoned in a state correctional facility not exceeding fourteen years, and fined a sum equal to the amount embezzled.
[ 2003 c 53 s 224; 1992 c 7 s 40; 1965 c 8 s 43.08.140. Prior: 1890 p 644 s 10; RRS s 11027; prior: 1886 p 105 s 11.]
Notes:
Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.
Misappropriation of funds: RCW 42.20.070, 42.20.090.

catchline: Embezzlement—Penalty.


title: RCW 43.08.150

text:
As soon as possible after the close of each calendar month, the state treasurer shall prepare a report as to the state of the general fund and every other fund under his or her control itemized as to:
(1) The amount in the fund at the close of business at the end of the preceding month;
(2) The amount of revenue deposited or transferred to the credit of each fund during the current month;
(3) The amount of withdrawals or transfers from each fund during the current month; and
(4) The amount on hand in each fund at the close of business at the end of the current month.
One copy of each report shall be provided promptly to those requesting them so long as the supply lasts. The report shall be posted on the official website of the state treasurer. The report shall also include a graphical display of month end balances, for both the current and previous fiscal year, for the general fund, total funds in the treasury, total funds in the treasurer's trust fund, and total funds managed by the state treasurer.
[ 2010 c 222 s 2; 2009 c 549 s 5045; 1977 c 75 s 39; 1965 c 8 s 43.08.150. Prior: 1947 c 32 s 1; Rem. Supp. 1947 s 11019-1.]
Notes:
Intent—2010 c 222: "The legislature recognizes the significant financial benefits realized by the state through consolidated cash management activities. It is the intent of this act to encourage and, when financially advantageous, to expand those activities." [ 2010 c 222 s 1.]
Biennial reports, periods: RCW 43.01.035.
Investment of surplus funds, rules and allocations to be published in report: RCW 43.86A.050.
Reports, budget and accounting system: RCW 43.88.160.

catchline: Monthly financial report on funds and accounts.


title: RCW 43.08.160

text:
The state treasurer shall cause all such reports to be printed as other public documents are printed and the approval of no other officer of the state shall be necessary in carrying out the purposes of RCW 43.08.150.
[ 1965 c 8 s 43.08.160. Prior: 1947 c 32 s 2; Rem. Supp. 1947 s 11019-2.]

catchline: Monthly financial report—Report to be printed.


title: RCW 43.08.180

text:
The state treasurer is hereby authorized, in the treasurer's discretion and as a service to state officers and employees, and to those known by the treasurer or the treasurer's staff, to accept in exchange for cash the checks, drafts, or Washington state warrants drawn or endorsed by these authorized persons and presented to the treasurer's office as meet each of the following conditions:
(1) The check or draft must be drawn to the order of cash or bearer and be immediately payable by a drawee financial institution; and
(2) The person presenting the check, draft, or Washington state warrant to the treasurer must produce such identification as the treasurer may require.
In the event that any check or draft cashed for a state officer or employee by the state treasurer under this section is dishonored by the drawee financial institution when presented for payment, the treasurer is authorized, after notice to the drawer or endorser of the dishonor, to withhold from the drawer's or endorser's next state salary warrant the full amount of the dishonored check or draft.
[ 1984 c 74 s 1; 1971 c 5 s 1.]

catchline: Cashing checks, drafts, and state warrants—Discretionary—Conditions—Procedure upon dishonor.


title: RCW 43.08.190

text:
There is hereby created a fund within the state treasury to be known as the "state treasurer's service fund." Such fund shall be used solely for the payment of costs and expenses incurred in the operation and administration of the state treasurer's office.
Moneys shall be allocated monthly and placed in the state treasurer's service fund equivalent to a maximum of one percent of the trust and treasury average daily cash balances from the earnings generated under the authority of RCW 43.79A.040 and 43.84.080 other than earnings generated from investment of balances in funds and accounts specified in RCW 43.79A.040(4)(c). The allocation shall precede the distribution of the remaining earnings as prescribed under RCW 43.79A.040 and 43.84.092. The state treasurer shall establish a uniform allocation rate for all funds and accounts; except that the state treasurer may negotiate a different allocation rate with any state agency that has independent authority over funds not statutorily required to be held in the state treasury or in the custody of the state treasurer. In no event shall the rate be less than the actual costs incurred by the state treasurer's office. If no rate is separately negotiated, the default rate for any funds held shall be the rate set for funds held pursuant to statute.
The legislature may direct the state treasurer to make transfers of money in the state treasurer's service fund to the state general fund.
[ 2022 c 157 s 13; 2021 c 334 s 969; 2019 c 415 s 962; 2017 3rd sp.s. c 1 s 966; 2015 3rd sp.s. c 4 s 953; 2013 2nd sp.s. c 4 s 973; 2011 1st sp.s. c 50 s 941; 2010 c 222 s 3; 2009 c 564 s 926; 2008 c 329 s 912; 2005 c 518 s 925; 2003 1st sp.s. c 25 s 916; 1991 sp.s. c 13 s 83; 1985 c 405 s 506; 1973 c 27 s 2.]
Notes:
Conflict with federal requirements—Effective date—2021 c 334: See notes following RCW 43.79.555.
Effective date—2019 c 415: See note following RCW 28B.20.476.
Effective date—2017 3rd sp.s. c 1: See note following RCW 43.41.455.
Effective dates—2015 3rd sp.s. c 4: See note following RCW 28B.15.069.
Effective dates—2013 2nd sp.s. c 4: See note following RCW 2.68.020.
Effective dates—2011 1st sp.s. c 50: See note following RCW 15.76.115.
Intent—2010 c 222: See note following RCW 43.08.150.
Effective date—2009 c 564: See note following RCW 2.68.020.
Severability—Effective date—2008 c 329: See notes following RCW 28B.105.110.
Effective date—2005 c 518: See note following RCW 28A.600.110.
Severability—Effective date—2003 1st sp.s. c 25: See notes following RCW 19.28.351.
Effective dates—1991 sp.s. c 13: See note following RCW 18.04.105.
Severability—1985 c 405: See note following RCW 9.46.100.

catchline: State treasurer's service fund—Creation—Purpose.


title: RCW 43.08.200

text:
All moneys deposited in the state treasurer's service fund shall be expended only pursuant to legislative appropriation and for the purposes set forth in RCW 43.08.190, 43.08.200, and * 43.85.241.
[ 1973 c 27 s 3.]
Notes:
*Reviser's note: RCW 43.85.241 was repealed by 1985 c 57 s 90, effective July 1, 1985.

catchline: State treasurer's service fund—Expenditure limitation.


title: RCW 43.08.250

text:
(1) The money received by the state treasurer from fees, fines, forfeitures, penalties, reimbursements or assessments by any court organized under Title 3 or 35 RCW, or chapter 2.08 RCW, shall be deposited in the state general fund.
(2) The money received by the state treasurer from the increase in fees imposed by sections 9, 10, 12, 13, 14, 17, and 19, chapter 457, Laws of 2005 shall be deposited in the state general fund. It is the intent of the legislature that fifty percent of such money be appropriated to the administrator for the courts for the purposes of contributing to district court judges' salaries and to eligible elected municipal court judges' salaries. It is further the intent of the legislature that the balance of such moneys be used to fund criminal indigent defense assistance and enhancement at the trial court level, representation of parents in dependency and termination proceedings, and civil legal representation of indigent persons.
[ 2009 c 479 s 26; 2008 c 329 s 913; 2007 c 522 s 950. Prior: 2005 c 518 s 926; 2005 c 457 s 8; 2005 c 282 s 44; 2003 1st sp.s. c 25 s 918; prior: 2001 2nd sp.s. c 7 s 914; 2001 c 289 s 4; 2000 2nd sp.s. c 1 s 911; 1999 c 309 s 915; 1997 c 149 s 910; 1996 c 283 s 901; 1995 2nd sp.s. c 18 s 912; 1993 sp.s. c 24 s 917; 1992 c 54 s 3; prior: 1991 sp.s. c 16 s 919; 1991 sp.s. c 13 s 25; 1985 c 57 s 27; 1984 c 258 s 338.]
Notes:
Effective date—2009 c 479: See note following RCW 2.56.030.
Severability—Effective date—2008 c 329: See notes following RCW 28B.105.110.
Severability—Effective date—2007 c 522: See notes following RCW 15.64.050.
Effective date—2005 c 518: See note following RCW 28A.600.110.
Intent—2005 c 457: "The legislature recognizes the state's obligation to provide adequate representation to criminal indigent defendants and to parents in dependency and termination cases. The legislature also recognizes that trial courts are critical to maintaining the rule of law in a free society and that they are essential to the protection of the rights and enforcement of obligations for all. Therefore, the legislature intends to create a dedicated revenue source for the purposes of meeting the state's commitment to improving trial courts in the state, providing adequate representation to criminal indigent defendants, providing for civil legal services for indigent persons, and ensuring equal justice for all citizens of the state." [ 2005 c 457 s 1.]
Findings—Effective date—2005 c 105: See RCW 2.53.005 and 2.53.900.
Severability—Effective date—2003 1st sp.s. c 25: See notes following RCW 19.28.351.
Severability—Effective date—2001 2nd sp.s. c 7: See notes following RCW 43.320.110.
Severability—Effective date—2000 2nd sp.s. c 1: See notes following RCW 41.05.143.
Severability—Effective date—1999 c 309: See notes following RCW 41.06.152.
Severability—1997 c 149: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1997 c 149 s 917.]
Effective date—1997 c 149: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 1997." [ 1997 c 149 s 918.]
Severability—1996 c 283: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1996 c 283 s 904.]
Effective date—1996 c 283: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [March 30, 1996]." [ 1996 c 283 s 905.]
Severability—Effective date—1995 2nd sp.s. c 18: See notes following RCW 19.118.110.
Severability—Effective dates—1993 sp.s. c 24: See notes following RCW 28A.310.020.
Effective date—1992 c 54: See note following RCW 36.18.020.
Severability—Effective date—1991 sp.s. c 16: See notes following RCW 9.46.100.
Effective dates—1991 sp.s. c 13: See note following RCW 18.04.105.
Effective date—1985 c 57: See note following RCW 18.04.105.
Court Improvement Act of 1984—Effective dates—Severability—Short title—1984 c 258: See notes following RCW 3.30.010.
Intent—1984 c 258: See note following RCW 3.34.130.
Public safety and education assessment: RCW 3.62.090.

catchline: Money received by treasurer from certain court actions—Use.


title: RCW 43.08.280

text:
(1) The state treasurer is authorized to negotiate a statewide custody contract for custody services for local governments and institutions of higher education. The term of the contract shall be for a minimum of four years.
(2) The state treasurer shall, as soon as is practical after negotiations have been successfully completed, notify local governments and institutions of higher education that a statewide custody contract has been negotiated.
(3) Following such notification, each local government or institution of higher education may, at its option, become a signatory to the statewide contract. Each local government or institution of higher education may only become a signatory to the contract by having its authorized local government official or financial officer and the statewide custodian execute the statewide contract. The contract is between the statewide custodian and the respective local government or institution of higher education. It is the responsibility of the local government official or financial officer to fully understand the terms and conditions of the statewide custody contract prior to its execution, and to ensure those terms and conditions are observed by the statewide custodian during the term of the contract.
(4) The state treasurer may adopt rules to implement this section, including, but not limited to, those rules deemed necessary to provide for an orderly transition in the event of a different statewide custodian in a new statewide custody contract.
(5) Any statewide custodian who becomes a signatory to the statewide custody contract may be exempted from the requirements of chapter 39.58 RCW for the purposes of this section, based on rules adopted by the public deposit protection commission.
(6) For the purposes of this section:
(a) "Financial institution" means a bank or trust company chartered and supervised under state or federal law;
(b) "Local government" means any county, city, town, special purpose district, political subdivision, municipal corporation, or quasi-municipal corporation, including any public corporation created by such an entity, which legally possesses and exercises investment authority;
(c) "Statewide custody contract" means a contract negotiated between the state treasurer and a financial institution that establishes terms and fees for custody services which are optional to any local government for the term of the contract;
(d) "Statewide custodian" means the financial institution with whom the state treasurer has negotiated a statewide custody contract;
(e) "Custody services" means services performed by a financial institution such as the settlement, safekeeping, valuation, and market-value reporting of negotiable instruments owned by the local government;
(f) "Local government official" means any officer or employee of a local government who has been designated by statute or local charter, ordinance, or resolution as the officer having the authority to invest the funds of the local government. However, the county treasurer is the only local government official for all political subdivisions for which the county treasurer has statutory or contractual authority to invest the funds thereof;
(g) "Financial officer" means the board-appointed treasurer of a college, university, community or technical college district, or the state board for community and technical colleges.
[ 1999 c 293 s 2.]
Notes:
Purpose—1999 c 293: "Local governments enter into separate, individual contracts with banks for custody services. The rate and terms which each local government obtains from a given bank sometimes varies widely depending upon the size of the local government's portfolio, and thus fails to provide all of the state's taxpayers with the most advantageous rates and terms for such custody services. The purpose of this act is to enable local governments and institutions of higher education, through a statewide custody contract, to collectively obtain the most advantageous rate and terms from a single financial institution for custodial banking services. Under such a statewide custody contract, smaller local governments may receive a higher level of service, while paying lower fees than they might have individually obtained." [ 1999 c 293 s 1.]
Effective date—1999 c 293: "This act takes effect September 1, 1999." [ 1999 c 293 s 4.]

catchline: Statewide custody contract for local governments and institutions of higher education.


title: RCW 43.08.290

text:
(1) The city-county assistance account is created in the state treasury. All receipts from real estate excise tax disbursements provided under RCW 82.45.060 must be deposited into the account. Moneys in the account may be spent only after appropriation. Expenditures from the account may be used only for the purposes provided in this section.
(2) Funds deposited in the city-county assistance account must be distributed equally to the cities and counties.
(3)(a) Funds distributed to counties must, to the extent possible, increase the sum of revenues under RCW 82.14.030(1) and streamlined sales tax mitigation funds received by each county to the greater of two hundred fifty thousand dollars or:
(i) For a county with an unincorporated population of one hundred thousand or less, seventy percent of the statewide weighted average per capita level of sales and use tax revenues received under RCW 82.14.030(1) with respect to taxable activity in the unincorporated areas of all counties imposing the sales and use tax authorized under RCW 82.14.030(1) in the previous calendar year, for certifications before October 1, 2009, or the previous fiscal year, for certifications on and after October 1, 2009; and
(ii) For a county with an unincorporated population of more than one hundred thousand, sixty-five percent of the statewide weighted average per capita level of sales and use tax revenues received under RCW 82.14.030(1) with respect to taxable activity in the unincorporated areas of all counties imposing the sales and use tax authorized under RCW 82.14.030(1) in the previous calendar year, for certifications before October 1, 2009, or the previous fiscal year, for certifications on and after October 1, 2009.
(b) For each county with an unincorporated population of fifteen thousand or less, the county must receive the greater of the amount in (a) of this subsection or the amount received in local government assistance provided by section 716, chapter 276, Laws of 2004.
(c) For each county with an unincorporated population of more than fifteen thousand and less than twenty-two thousand, the county must receive in calendar year 2006 and 2007 the greater of the amount provided in (a) of this subsection or the amount received in local government assistance provided by section 716, chapter 276, Laws of 2004.
(d) To the extent that revenues are insufficient to fund the distributions under this subsection, the distributions of all counties as otherwise determined under this subsection must be ratably reduced.
(e) To the extent that revenues exceed the amounts needed to fund the distributions under this subsection, the excess funds must be divided ratably based upon unincorporated population among those counties receiving funds under this subsection and imposing the tax authorized under RCW 82.14.030(2) at the maximum rate.
(4)(a) For each city with a population of five thousand or less with a per capita assessed property value less than twice the statewide average per capita assessed property value for all cities for the calendar year previous to the certification under subsection (6) of this section, the city must receive the greater of the following three amounts:
(i) An amount necessary to increase the sum of revenues under RCW 82.14.030(1) and streamlined sales tax mitigation funds received by a city up to fifty-five percent of the statewide weighted average per capita level of sales and use tax revenues received under RCW 82.14.030(1) with respect to taxable activity in all cities imposing the sales and use tax authorized under RCW 82.14.030(1) in the previous calendar year, for certifications before October 1, 2009, or the previous fiscal year, for certifications on and after October 1, 2009.
(ii) The amount received in local government assistance provided for fiscal year 2005 by section 721, chapter 25, Laws of 2003 1st sp. sess.
(iii) For a city with a per capita assessed property value less than fifty-five percent of the statewide average per capita assessed property value for all cities, an amount determined by subtracting the city's per capita assessed property value from fifty-five percent of the statewide average per capita assessed property value, dividing that amount by one thousand, and multiplying the result by the city's population.
(b) For each city with a population of more than five thousand with a per capita assessed property value less than the statewide average per capita assessed property value for all cities for the calendar year previous to the certification under subsection (6) of this section, the city must receive the greater of the following two amounts:
(i) An amount necessary to increase the sum of revenues under RCW 82.14.030(1) and streamlined sales tax mitigation funds received by a city up to fifty percent of the statewide weighted average per capita level of sales and use tax revenues received under RCW 82.14.030(1) with respect to taxable activity in all cities imposing the sales and use tax authorized under RCW 82.14.030(1) in the previous calendar year, for certifications before October 1, 2009, or the previous fiscal year, for certifications on and after October 1, 2009.
(ii) For a city with a per capita assessed property value less than fifty-five percent of the statewide average per capita assessed property value for all cities, an amount determined by subtracting the city's per capita assessed property value from fifty-five percent of the statewide average per capita assessed property value, dividing that amount by one thousand, and multiplying the result by the city's population.
(c) No city may receive an amount greater than one hundred thousand dollars a year under (a) or (b) of this subsection.
(d) To the extent that revenues are insufficient to fund the distributions under this subsection, the distributions of all cities as otherwise determined under this subsection must be ratably reduced.
(e) To the extent that revenues exceed the amounts needed to fund the distributions under this subsection, the excess funds must be divided ratably based upon population among those cities receiving funds under this subsection and imposing the tax collected under RCW 82.14.030(2) at the maximum rate.
(f) This subsection only applies to cities incorporated before August 1, 2005.
(5) The two hundred fifty thousand dollar amount in subsection (3) of this section and the one hundred thousand dollar amount in subsection (4) of this section must be increased each year beginning in calendar year 2006 by inflation as defined in RCW 84.55.005, as determined by the department of revenue.
(6)(a) Distributions under subsections (3) and (4) of this section must be made quarterly beginning on October 1, 2005, based on population as last determined by the office of financial management. The department of revenue must certify the amounts to be distributed under this section by the state treasurer. The certification must be made by October 1, 2005, for the October 1, 2005, distribution and the January 1, 2006, distribution, based on calendar year 2004 department of revenue distributions of sales and use taxes authorized under RCW 82.14.030(1). The certification must be made by March 1, 2006, for distributions beginning April 1, 2006, by March 1, 2007, for distributions beginning April 1, 2007, and by March 1, 2008, for distributions beginning April 1, 2008. The March 1st certification must be used for distributions occurring on April 1st, July 1st, and October 1st of the year of certification and on January 1st of the year following certification.
(b) By March 1, 2009, the department of revenue must certify the amounts to be distributed under this section on April 1, 2009, July 1, 2009, and October 1, 2009. The certification must be based on calendar year 2008 department of revenue distributions of sales and use taxes authorized under RCW 82.14.030(1), and the population as last determined by the office of financial management.
(c) By October 1, 2009, the department of revenue must certify the amounts to be distributed under this section on January 1, 2010, April 1, 2010, July 1, 2010, and October 1, 2010. The certification must be based on department of revenue distributions in fiscal year 2009 of sales and use taxes authorized under RCW 82.14.030(1), streamlined sales tax mitigation data for mitigation distributions authorized under *RCW 82.14.495 made December 2008 through September 2009, and population as last determined by the office of financial management.
(d) By September 1, 2010, and September 1st of every year thereafter, the department of revenue must make available a preliminary certification of the amounts to be distributed under this section on January 1st, April 1st, July 1st, and October 1st of the year immediately following certification. By October 1, 2010, and October 1st of every year thereafter, the department must finalize the certification. Once finalized, no changes may be made to the certification for any reason. Certifications must be based on distributions of sales and use taxes imposed under RCW 82.14.030(1) made by the department of revenue in the fiscal year that ended during the calendar year of certification, streamlined sales tax mitigation data for mitigation distributions authorized under *RCW 82.14.495 made in the fiscal year that ended during the calendar year of certification, and population as last determined by the office of financial management.
(7) All distributions to local governments from the city-county assistance account constitute increases in state distributions of revenue to political subdivisions for purposes of state reimbursement for the costs of new programs and increases in service levels under RCW 43.135.060, including any claims or litigation pending against the state on or after January 1, 2005.
(8) As used in this section, "streamlined sales tax mitigation funds" means an amount determined by the department of revenue equal to the actual mitigation distribution amount under *RCW 82.14.495 received by a jurisdiction in four consecutive calendar quarters, less the mitigation distribution amount that would have been received by the jurisdiction during the same four calendar quarters had mitigation been calculated without the local sales tax authorized under RCW 82.14.030(1). If the difference is a negative amount or if a jurisdiction does not receive any mitigation distribution during the applicable four calendar quarters, then "streamlined sales tax mitigation funds" is zero.
[ 2009 c 127 s 1; 2005 c 450 s 2.]
Notes:
*Reviser's note: RCW 82.14.495 was repealed by 2017 3rd sp.s. c 28 s 404, effective October 1, 2019.
Application—2009 c 127: "This act applies both prospectively and retroactively to March 1, 2009." [ 2009 c 127 s 2.]
Effective date—2005 c 450: See note following RCW 82.45.060.

catchline: City-county assistance account—Use and distribution of funds.


title: RCW 43.08.295

text:
By October 1st of each year, the state treasurer shall distribute such funds to counties for county clerk collection budgets as are appropriated by the legislature for this purpose, using the funding formula recommended by the Washington association of county officials.
[ 2026 c 151 s 6.]

catchline: Distribution of funds for county clerk collection budgets.


title: RCW 43.08.300

text:
By December 1, 2009, and each December 1st thereafter, the office of the state treasurer shall report to the legislature actions taken by the public deposit protection commission and the state treasurer regarding public deposit protection.
[ 2009 c 9 s 18.]
Notes:
Effective date—2009 c 9: See note following RCW 39.58.010.

catchline: Public deposit protection—Report.


title: RCW 43.08.800

text:
(1) The Billy Frank Jr. national statuary hall collection fund is created in the custody of the state treasurer. All receipts from gifts, grants, or endowments from public and private sources as authorized under section 3, chapter 20, Laws of 2021 must be deposited into the fund. Expenditures from the fund may be used only to carry out the provisions of chapter 20, Laws of 2021. Only the chair of the committee may authorize expenditures from the fund. The fund is subject to allotment procedures under chapter 43.88 RCW, but an appropriation is not required for expenditures.
(2) This section expires when the duties under sections 3 and 4, chapter 20, Laws of 2021 are completed.
[ 2021 c 20 s 5.]
Notes:
Notice of expiration date—2021 c 20 s 5: "The Billy Frank Jr. national statuary hall selection committee must provide written notice of the expiration date of section 5 of this act to affected parties, the chief clerk of the house of representatives, the secretary of the senate, the office of the code reviser, and others deemed appropriate by the committee." [ 2021 c 20 s 6.]
Findings—2021 c 20: "The legislature finds that:
(1) In 1864, the national statuary hall collection was established in the United States capitol authorizing each state to contribute two statues to the collection. The statues must be of deceased persons who were citizens of the respective state and are historically important figures or known for their distinguished civic or military service.
(2) Washington has contributed to the collection a statue of Mother Joseph in 1980 and a statue of Marcus Whitman in 1953.
(3) Marcus Whitman was a missionary who traveled to present-day Washington state with his wife Narcissa. Together, they established several missions as well as their own settlement, Waiilatupu, near present-day Walla Walla. Whitman assisted in the "great emigration" of 1843, which established the Oregon trail. Whitman's contributions to the creation of Washington were profound and important. Whitman has represented the state in the statuary hall for nearly 70 years. The legislature finds that it is appropriate to replace his statue with one of a more contemporary Washingtonian to further celebrate the state and the continuous contributions Washingtonians have made in the 20th and 21st centuries.
(4) In the 1850s, the United States government signed a series of treaties with tribes in the region under which the tribes ceded millions of acres of land to the United States in exchange for agreeing to live on reservations while reserving what was most important to them: The right to continue to hunt, fish, and gather in all of their traditional places. Billy Frank Jr., born on March 9, 1931, on the banks of the Nisqually river in Washington, was a Nisqually tribal member and fought tirelessly to ensure that the United States government would honor the promises made in the treaties with Washington tribes. During his efforts, Billy Frank Jr. was arrested more than 50 times for exercising his treaty-protected right to fish for salmon, the first arrest being when he was 14 years old. He helped to stage "fish-ins" as protests, where he and others demanded that treaty tribes have the right to fish in their usual and accustomed places, a right that had been reserved in the treaty of Medicine Creek. His activism and perseverance paved the way for the "Boldt decision" in United States v. Washington, which affirmed the right of Washington treaty tribes to take up to half of the harvestable salmon in western Washington, reaffirmed tribal treaty-reserved rights, and established the tribes as comanagers of the salmon resource.
(5) Billy Frank Jr. dedicated his life advocating for equality, justice, and environmental protections. He fought to protect tribal treaty rights, native cultures and traditions, and the natural resources they are based upon, including fish and shellfish. Despite long-standing persecution, Billy Frank Jr. worked tirelessly to protect salmon for the benefit and enjoyment of all Washingtonians. When salmon populations plummeted toward extinction, eventually to the point of being listed as threatened under the federal endangered species act, Billy Frank Jr. vocally advocated to unify people to reverse the trend. His endless work on salmon recovery was based on inclusivity and an understanding that tribal treaty rights will help recover salmon and would benefit the entire society and the economy in enumerable ways.
(6) Billy Frank Jr. was a patron and the longtime chairman of, the northwest Indian fisheries commission, which assists its 20 member tribes in managing salmon and other natural resources and upholding tribal treaty rights, serves as an information clearinghouse, provides a forum for tribes to address issues of mutual concern, and works to establish relationships with government agencies and nongovernment organizations to recover salmon.
(7) Billy Frank Jr.'s unwavering commitment to the fight for equality and the fight against racism and abuse was of global influence.
(8) Billy Frank Jr. has been likened to other humanitarians and civil rights leaders such as Reverend Dr. Martin Luther King Jr., Cesar Chavez, and Nelson Mandela.
(9) In recognition of his distinguished accomplishments, Billy Frank Jr. was awarded the Albert Schweitzer prize for humanitarianism, the common cause award for human rights efforts, the American Indian distinguished service award, the Washington state environmental excellence award, and the Wallace Stegner award. Billy Frank Jr. was posthumously awarded the presidential medal of freedom by President Barack Obama.
(10) Congress passed the Billy Frank Jr. tell your story act, renaming the Nisqually national wildlife refuge in honor of Billy Frank Jr., and establishing a national memorial within the Billy Frank Jr. Nisqually national wildlife refuge to commemorate the location of the signing of the 1854 treaty of Medicine Creek between the United States government and the Nisqually, Muckleshoot, Puyallup, and Squaxin Island tribes.
(11) Billy Frank Jr. passed away on May 5, 2014, but he continues to be an inspiration to many domestically and abroad.
(12) Billy Frank Jr. is a significant historical and civil rights figure who is worthy of recognition and inclusion in the national statuary hall collection." [ 2021 c 20 s 1.]
Intent—Request of legislature—2021 c 20: "It is the intent and request of the legislature that the statue of Marcus Whitman be removed from the national statuary hall collection at the United States capitol and replaced with a statue of Billy Frank Jr., upon the approval of the joint committee on the library of congress in accordance with 2 U.S.C. Sec. 2132." [ 2021 c 20 s 2.]

catchline: Billy Frank Jr. national statuary hall collection fund. (Contingent expiration date.)


title: RCW 43.09.010

text:
The state auditor shall reside and keep his or her office at the seat of government. Before entering upon his or her duties he or she shall execute and deliver to the secretary of state a bond to the state in the sum of fifty thousand dollars, to be approved by the governor, conditioned for the faithful performance of all duties required by law. He or she shall take an oath of office before any person authorized to administer oaths, and file a copy thereof, together with the required bond, in the office of the secretary of state.
[ 1995 c 301 s 1; 1965 c 8 s 43.09.010. Prior: 1890 p 634 s 1; RRS s 10996; prior: Code 1881 s 2566; 1871 p 96 s 1; 1854 p 409 s 2.]

catchline: Residence—Office—Bond—Oath.


title: RCW 43.09.020

text:
The auditor shall be auditor of public accounts, and shall have such powers and perform such duties in connection therewith as may be prescribed by law.
[ 1989 c 140 s 1; 1965 c 8 s 43.09.020. Prior: 1890 p 635 s 2; RRS s 10997; prior: Code 1881 s 2567; 1871 p 97 s 4; 1854 p 409 s 3.]
Notes:
Budget and accounting system, powers and duties: RCW 43.88.160.
Fiscal records open to public: RCW 43.88.200.

catchline: Auditor of public accounts.


title: RCW 43.09.025

text:
The state auditor may appoint deputies and assistant directors as necessary to carry out the duties of the office of the state auditor. These individuals serve at the pleasure of the state auditor and are exempt from the provisions of chapter 41.06 RCW as stated in RCW 41.06.070(1)(v).
[ 2020 c 18 s 14; 1995 c 301 s 2.]
Notes:
Explanatory statement—2020 c 18: See note following RCW 43.79A.040.

catchline: Deputy auditors—Assistant directors.


title: RCW 43.09.035

text:
The state auditor may appoint and employ other assistants and personnel necessary to carry out the work of the office of the state auditor.
[ 1995 c 301 s 3.]

catchline: Assistants—Personnel.


title: RCW 43.09.045

text:
The state auditor may contract with public accountants certified in Washington to carry out those portions of the duties of auditing state agencies and local governments as the state auditor may determine.
[ 1995 c 301 s 4.]

catchline: Contracts with certified public accountants.


title: RCW 43.09.050

text:
The auditor shall:
(1) Except as otherwise specifically provided by law, audit the accounts of all collectors of the revenue and other holders of public money required by law to pay the same into the treasury;
(2) In his or her discretion, inspect the books of any person charged with the receipt, safekeeping, and disbursement of public moneys;
(3) Investigate improper governmental activity under chapter 42.40 RCW;
(4) Inform the attorney general in writing of the necessity for the attorney general to direct prosecutions in the name of the state for all official delinquencies in relation to the assessment, collection, and payment of the revenue, against all persons who, by any means, become possessed of public money or property, and fail to pay over or deliver the same, and against all debtors of the state;
(5) Give information in writing to the legislature, whenever required, upon any subject relating to the financial affairs of the state, or touching any duties of his or her office;
(6) Report to the director of financial management in writing the names of all persons who have received any moneys belonging to the state, and have not accounted therefor;
(7) Authenticate with his or her official seal papers issued from his or her office;
(8) Make his or her official report annually on or before the 31st of December.
[ 1992 c 118 s 6; 1979 c 151 s 91. Prior: 1977 ex.s. c 144 s 7; 1977 c 75 s 40; 1971 ex.s. c 170 s 1; 1965 c 8 s 43.09.050; prior: 1890 p 636 s 5; RRS s 11001; prior: Code 1881 s 2570; 1854 p 410 s 5.]
Notes:
Severability—1971 ex.s. c 170: "If any provision of this 1971 amendatory act, or its application to any person or circumstance is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected." [ 1971 ex.s. c 170 s 5.]
Advances: Chapter 42.24 RCW.
Information to legislature: RCW 43.88.160.
Investigations of improper governmental actions—Protection of employee disclosures: Chapter 42.40 RCW.
Post-audit duties: RCW 43.88.160.
Powers and duties, budget and accounting system: RCW 43.88.160.
Report of irregularities to attorney general: RCW 43.88.160.
Report to legislature: RCW 43.88.160.

catchline: General duties of auditor.


title: RCW 43.09.055

text:
The state auditor may, where there is reasonable cause to believe that a misuse of state moneys has occurred, conduct an audit of financial and legal compliance of any entity that receives public moneys through contract or grant in return for services. This authority includes examinations of not-for-profit corporations who provide personal services to a state agency or to clients of a state agency. Such a financial audit shall be performed in a manner consistent with this chapter, and may be performed according to an agreed upon procedures engagement as in the existing 1998 standards of the American institute of certified public accountants professional standards section 600.
The state auditor may charge the contracting agency, whether state or local, for the costs of an audit of a not-for-profit corporation that receives public moneys through contract or grant in return for services. Any contracting agency that is responsible to the state auditor for such costs shall use due diligence to recover costs from the audited entity.
[ 1998 c 232 s 3.]
Notes:
Findings—Intent—1998 c 232: "The legislature finds that the state auditor lacks the needed authority to investigate the finances of state nongovernmental contractors. The legislature further finds that current contract oversight and management procedures cannot ensure that services under contract are delivered effectively and efficiently. Therefore, the legislature intends to enhance the authority of the state auditor to audit entities that provide services to the state or its clients under contract with state agencies." [ 1998 c 232 s 1.]

catchline: Audit of entities with state contracts or grants—Costs.


title: RCW 43.09.065

text:
If after a financial audit of an entity that receives public moneys under contract or grant in return for services, there is reasonable cause to believe that a criminal misuse of public moneys has occurred, the office of the state auditor, within thirty days from receipt of the report, shall deliver a copy of the report to the appropriate local prosecuting authority.
[ 1998 c 232 s 4.]
Notes:
Findings—Intent—1998 c 232: See note following RCW 43.09.055.

catchline: Audit of entities with state contracts or grants—Report regarding criminal misuse of public moneys.


title: RCW 43.09.165

text:
(1) The state auditor, his or her employees and every person legally appointed to perform such service, may issue subpoenas and compulsory process and direct the service thereof by any constable or sheriff, compel the attendance of witnesses and the production of books and papers before him or her at any designated time and place, and may administer oaths.
(2) When any person summoned to appear and give testimony neglects or refuses to do so, or neglects or refuses to answer any question that may be put to him or her touching any matter under examination, or to produce any books or papers required, the person making such examination shall apply to a superior court judge of the proper county to issue a subpoena for the appearance of such person before him or her; and the judge shall order the issuance of a subpoena for the appearance of such person forthwith before him or her to give testimony; and if any person so summoned fails to appear, or appearing, refuses to testify, or to produce any books or papers required, he or she shall be subject to like proceedings and penalties for contempt as witnesses in the superior court.
(3) Willful false swearing in any such examination is perjury under chapter 9A.72 RCW.
[ 2003 c 53 s 225; 1995 c 301 s 5.]
Notes:
Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.


title: RCW 43.09.166

text:
(1) In addition to the authority granted in RCW 43.09.165, the state auditor and his or her authorized assistants may apply for and obtain a superior court order approving and authorizing a subpoena in advance of its issuance. The application may be made in the county where the subpoenaed person resides or is found, or the county where the subpoenaed records or documents are located, or in Thurston county. The application must (a) state that an order is sought pursuant to this subsection; (b) adequately specify the records, documents, or testimony; and (c) declare under oath that an investigation is being conducted for a lawfully authorized purpose related to an investigation within the state auditor's authority and that the subpoenaed documents or testimony are reasonably related to an investigation within the state auditor's authority.
(2) Where the application under this section is made to the satisfaction of the court, the court must issue an order approving the subpoena. An order under this section constitutes authority of law for the state auditor to subpoena the records or testimony.
(3) The state auditor and his or her authorized assistants may seek approval and a court may issue an order under this section without prior notice to any person, including the person to whom the subpoena is directed and the person who is the subject of an investigation.
[ 2013 c 50 s 2.]
Notes:
Intent—2013 c 50: "The legislature intends to provide a process for the state auditor's office to apply for court approval of an investigative subpoena which is authorized under current law in cases where the agency seeks such approval, or where court approval is required by Article I, section 7 of the state Constitution. The legislature does not intend to require court approval except where otherwise required by law or Article I, section 7 of the state Constitution. The legislature does not intend to create any new authority to subpoena records or create any new rights for any person." [ 2013 c 50 s 1.]

catchline: Subpoenas—Court approval—Process.


title: RCW 43.09.170

text:
The state auditor may administer all oaths required by law in matters pertaining to the duties of his or her office.
[ 1995 c 301 s 6; 1965 c 8 s 43.09.170. Prior: 1890 p 641 s 23; RRS s 11017; prior: Code 1881 s 2586.]

catchline: May administer oaths.


title: RCW 43.09.180

text:
The state auditor shall keep a seal of office for the identification of all papers, writings, and documents required by law to be certified by him or her, and copies authenticated and certified of all papers and documents lawfully deposited in his or her office shall be received in evidence with the same effect as the originals.
[ 1995 c 301 s 7; 1965 c 8 s 43.09.180. Prior: 1890 p 641 s 24; RRS s 11018; prior: Code 1881 s 2587.]

catchline: Seal—Copies of documents as evidence.


title: RCW 43.09.185

text:
State agencies and local governments shall immediately report to the state auditor's office known or suspected loss of public funds or assets or other illegal activity. The state auditor must adopt policies as necessary to implement this section.
[ 2022 c 148 s 1; 1995 c 301 s 8.]

catchline: Loss of public funds—Illegal activity—Report to state auditor's office.


title: RCW 43.09.186

text:
(1) Within existing funds, the state auditor must establish a toll-free telephone line that is available to public employees and members of the public to recommend measures to improve efficiency in state and local government and to report waste, inefficiency, or abuse, as well as examples of efficiency or outstanding achievement, by state and local agencies, public employees, or persons under contract with state and local agencies.
(2) The state auditor must prepare information that explains the purpose of the hotline, and the hotline telephone number must be prominently displayed in the information. Hotline information must be posted in all government offices in locations where it is most likely to be seen by the public. The state auditor must publicize the availability of the toll-free hotline through print and electronic media and other means of communication with the public.
(3) The state auditor must designate staff to be responsible for processing recommendations for improving efficiency and reports of waste, inefficiency, or abuse received through the hotline. The state auditor must conduct an initial review of each recommendation for efficiency and report of waste, inefficiency, or abuse made by public employees and members of the public. Following the initial review, the state auditor must determine which assertions require further examination or audit under the auditor's current authority and must assign qualified staff.
(4) The identity of a person making a report through the hotline, by email through the state auditor's website, or other means of communication is confidential at all times unless the person making a report consents to disclosure by written waiver, or until the investigation described in subsection (3) of this section is complete. All documents related to the report and subsequent investigation are also confidential until completion of the investigation or audit or when the documents are otherwise statutorily exempt from public disclosure.
(5) The state auditor must prepare a written determination of the results of the investigation performed, including any background information that the auditor deems necessary. The state auditor must report publicly the conclusions of each investigation and recommend ways to correct any deficiency and to improve efficiency. The reports must be distributed to the affected state agencies.
(6) The state auditor must provide an annual overview and update of hotline investigations, including the results and efficiencies achieved, to the legislature and to the appropriate legislative committees.
[ 2007 c 41 s 1.]

catchline: Toll-free efficiency hotline—Duties—Annual overview and update.


title: RCW 43.09.188

text:
The state auditor shall conduct a performance review of agency compliance with the regulatory fairness act, pursuant to chapter 19.85 RCW. The performance review must be completed no earlier than June 30, 2020, and subsequent reviews must be completed periodically thereafter. Factors used to determine the frequency of subsequent reviews include the degree to which agencies are found to be in compliance with the act. The auditor must report his or her findings to the legislature, and any recommendations, by June 30, 2021, and after every subsequent review.
[ 2017 c 53 s 4.]

catchline: Regulatory fairness act—Performance reviews.


title: RCW 43.09.200

text:
The state auditor shall formulate, prescribe, and install a system of accounting and reporting for all local governments, which shall be uniform for every public institution, and every public office, and every public account of the same class.
The system shall exhibit true accounts and detailed statements of funds collected, received, and expended for account of the public for any purpose whatever, and by all public officers, employees, or other persons.
The accounts shall show the receipt, use, and disposition of all public property, and the income, if any, derived therefrom; all sources of public income, and the amounts due and received from each source; all receipts, vouchers, and other documents kept, or required to be kept, necessary to isolate and prove the validity of every transaction; all statements and reports made or required to be made, for the internal administration of the office to which they pertain; and all reports published or required to be published, for the information of the people regarding any and all details of the financial administration of public affairs.
[ 1995 c 301 s 9; 1965 c 8 s 43.09.200. Prior: 1909 c 76 s 2; RRS s 9952.]
Notes:
Electronic transfer of public funds to be in compliance with: RCW 39.58.750.
School districts budgets to be in compliance with: RCW 28A.505.120.

catchline: Local government accounting—Uniform system of accounting.


title: RCW 43.09.205

text:
The state auditor shall prescribe a standard form with which the accounts and records of costs of all local governments shall be maintained as required under RCW 39.04.070.
[ 1995 c 301 s 10; 1987 c 120 s 4.]

catchline: Local government accounting—Costs of public works—Standard form.


title: RCW 43.09.210

text:
(1) Separate accounts shall be kept for every appropriation or fund of a taxing or legislative body showing date and manner of each payment made therefrom, the name, address, and vocation of each person, organization, corporation, or association to whom paid, and for what purpose paid.
(2) Separate accounts shall be kept for each department, public improvement, undertaking, institution, and public service industry under the jurisdiction of every taxing body.
(3) All service rendered by, or property transferred from, one department, public improvement, undertaking, institution, or public service industry to another, shall be paid for at its true and full value by the department, public improvement, undertaking, institution, or public service industry receiving the same, and no department, public improvement, undertaking, institution, or public service industry shall benefit in any financial manner whatever by an appropriation or fund made for the support of another.
(4) All unexpended balances of appropriations shall be transferred to the fund from which appropriated, whenever the account with an appropriation is closed.
(5) This section does not apply to:
(a) Agency surplus personal property handled under RCW 43.19.1919(1)(e); or
(b) The transfer, lease, or other disposal of surplus property for public benefit purposes, as provided under RCW 39.33.015.
[ 2018 c 217 s 5; 2000 c 183 s 2; 1965 c 8 s 43.09.210. Prior: 1909 c 76 s 3; RRS s 9953.]

catchline: Local government accounting—Separate accounts for each fund or activity—Exemptions.


title: RCW 43.09.220

text:
Separate accounts shall be kept for every public service industry of every local government, which shall show the true and entire cost of the ownership and operation thereof, the amount collected annually by general or special taxation for service rendered to the public, and the amount and character of the service rendered therefor, and the amount collected annually from private users for service rendered to them, and the amount and character of the service rendered therefor.
[ 1995 c 301 s 11; 1965 c 8 s 43.09.220. Prior: 1909 c 76 s 4; RRS s 9954.]

catchline: Local government accounting—Separate accounts for public service industries.


title: RCW 43.09.230

text:
(1) As used in this section:
(a) "Special purpose district" means every municipal and quasi-municipal corporation other than counties, cities, and towns. Such special purpose districts include, but are not limited to, water-sewer districts, fire protection districts, port districts, public utility districts, special districts as defined in RCW 85.38.010, lake and beach management districts, conservation districts, and irrigation districts.
(b) "Unauditable" means a special purpose district that the state auditor has determined to be incapable of being audited because the special purpose district has improperly maintained, failed to maintain, or failed to submit adequate accounts, records, files, or reports for an audit to be completed.
(2) The state auditor shall require from every local government financial reports covering the full period of each fiscal year, in accordance with the forms and methods prescribed by the state auditor, which shall be uniform for all accounts of the same class.
Such reports shall be prepared, certified, and filed with the state auditor within one hundred fifty days after the close of each fiscal year. The state auditor may allow local governments a thirty-day extension for filing annual fiscal reports if the governor has declared an emergency pursuant to RCW 43.06.210.
The reports shall contain accurate statements, in summarized form, of all collections made, or receipts received, by the officers from all sources; all accounts due the public treasury, but not collected; and all expenditures for every purpose, and by what authority authorized; and also: (a) A statement of all costs of ownership and operation, and of all income, of each and every public service industry owned and operated by a local government; (b) a statement of the entire public debt of every local government, to which power has been delegated by the state to create a public debt, showing the purpose for which each item of the debt was created, and the provisions made for the payment thereof; and (c) a classified statement of all receipts and expenditures by any public institution together with such other information as may be required by the state auditor.
The reports shall be certified as to their correctness by the state auditor, the state auditor's deputies, or other person legally authorized to make such certification.
Their substance shall be published in an annual volume of comparative statistics at the expense of the state as a public document.
(3)(a)(i) On or before December 31, 2020, and on or before December 31st of each year thereafter, the state auditor must search available records and notify the legislative authority of a county if any special purpose districts, located wholly or partially within the county, have been determined to be unauditable. If the boundaries of the special purpose district are located within more than one county, the state auditor must notify all legislative authorities of the counties within which the boundaries of the special purpose district lie.
(ii) If a county has been notified as provided in (a)(i) of this subsection (3), the special purpose district and the county auditor, acting on behalf of the special purpose district, are prohibited from issuing any warrants against the funds of the special purpose district until the district has had its report certified by the state auditor.
(iii) Notwithstanding (a)(ii) of this subsection (3), a county may authorize the special purpose district and the county auditor to issue warrants against the funds of the special purpose district:
(A) In order to prevent the discontinuation or interruption of any district services;
(B) For emergency or public health purposes; or
(C) To allow the district to carry out any district duties or responsibilities.
(b)(i) On or before December 31, 2020, and on or before December 31st of each year thereafter, the state auditor must search available records and notify the state treasurer if any special purpose districts have been determined to be unauditable.
(ii) If the state treasurer has been notified as provided in (b)(i) of this subsection (3), the state treasurer may not distribute any local sales and use taxes imposed by a special purpose district to the district until the district has had its report certified by the state auditor.
[ 2022 c 148 s 2; 2021 c 122 s 6; 2020 c 179 s 1; 1995 c 301 s 12; 1993 c 18 s 2; 1989 c 168 s 1; 1977 c 75 s 41; 1965 c 8 s 43.09.230. Prior: 1909 c 76 s 5; RRS s 9955.]
Notes:
Finding—Intent—2021 c 122: See note following RCW 2.32.050.
Finding—Purpose—1993 c 18: "The legislature finds and declares that the use of outside consultants is an increasing element in public sector labor relations. The public has a right to be kept informed about the role of outside consultants in public sector labor relations. The purpose of this act is to help ensure that public information is available." [ 1993 c 18 s 1.]

catchline: Local government accounting—Annual reports—Comparative statistics.


title: RCW 43.09.240

text:
Every public officer and employee of a local government shall keep all accounts of his or her office in the form prescribed and make all reports required by the state auditor. Any public officer or employee who refuses or willfully neglects to perform such duties shall be subject to removal from office in an appropriate proceeding for that purpose brought by the attorney general or by any prosecuting attorney.
Every public officer and employee, whose duty it is to collect or receive payments due or for the use of the public shall deposit such moneys collected or received by him or her with the treasurer of the local government once every twenty-four consecutive hours. The treasurer may in his or her discretion grant an exception where such daily transfers would not be administratively practical or feasible as long as the treasurer has received a written request from the department, district, or agency, and where the department, district, or agency certifies that the money is held with proper safekeeping and that the entity carries out proper theft protection to reduce risk of loss of funds. Exceptions granted by the treasurer shall state the frequency with which deposits are required as long as no exception exceeds a time period greater than one deposit per week.
In case a public officer or employee collects or receives funds for the account of a local government of which he or she is an officer or employee, the treasurer shall, by Friday of each week, pay to the proper officer of the local government for the account of which the collection was made or payment received, the full amount collected or received during the current week for the account of the district.
[ 2002 c 168 s 3; 1995 c 301 s 13; 1991 c 245 s 13; 1965 c 8 s 43.09.240. Prior: 1963 c 209 s 2; 1911 c 30 s 1; 1909 c 76 s 6; RRS s 9956; prior: 1890 p 638 s 11; Code 1881 s 2577; 1854 p 411 s 7.]

catchline: Local government accounting—Public officers and employees—Duty to account and report—Removal from office—Deposit of collections.


title: RCW 43.09.245

text:
The state auditor has the power to examine all the financial affairs of every local government and its officers and employees.
[ 1995 c 301 s 14.]

catchline: Local government accounting—Examination of financial affairs.


title: RCW 43.09.260

text:
(1) The examination of the financial affairs of all local governments shall be made at such reasonable, periodic intervals as the state auditor shall determine. However, an examination of the financial affairs of all local governments shall be made at least once in every three years, and an examination of individual local government health and welfare benefit plans and local government self-insurance programs shall be made at least once every two years.
(2) During the 2009-2011 fiscal biennium, the state auditor shall conduct audits no more often than once every two years of local governments with annual general fund revenues of ten million dollars or less and no findings of impropriety for the three-year period immediately preceding the audit period. This subsection does not prohibit the state auditor from conducting audits: (a) To address suspected fraud or irregular conduct; (b) at the request of the local government governing body; or (c) as required by federal laws or regulations.
(3) The term local governments for purposes of this chapter includes but is not limited to all counties, cities, and other political subdivisions, municipal corporations, and quasi-municipal corporations, however denominated.
(4) The state auditor shall establish a schedule to govern the auditing of local governments which shall include: A designation of the various classifications of local governments; a designation of the frequency for auditing each type of local government; and a description of events which cause a more frequent audit to be conducted.
(5) On every such examination, inquiry shall be made as to the financial condition and resources of the local government; whether the Constitution and laws of the state, the ordinances and orders of the local government, and the requirements of the state auditor have been properly complied with; and into the methods and accuracy of the accounts and reports.
(6) A report of such examination shall be made and filed in the office of state auditor, and one copy shall be transmitted to the local government. A copy of any report containing findings of noncompliance with state law shall be transmitted to the attorney general. If any such report discloses malfeasance, misfeasance, or nonfeasance in office on the part of any public officer or employee, within thirty days from the receipt of his or her copy of the report, the attorney general shall institute, in the proper county, such legal action as is proper in the premises by civil process and prosecute the same to final determination to carry into effect the findings of the examination.
(7) It shall be unlawful for any local government or the responsible head thereof, to make a settlement or compromise of any claim arising out of such malfeasance, misfeasance, or nonfeasance, or any action commenced therefor, or for any court to enter upon any compromise or settlement of such action, without the written approval and consent of the attorney general and the state auditor.
[ 2009 c 564 s 927; 1995 c 301 s 15; 1991 sp.s. c 30 s 26; 1979 c 71 s 1; 1965 c 8 s 43.09.260. Prior: 1909 c 76 s 8; RRS s 9958.]
Notes:
Effective date—2009 c 564: See note following RCW 2.68.020.
Effective date, implementation, application—1991 sp.s. c 30: See RCW 48.62.900.
School district budgeting violations not to affect duties of attorney general under RCW 43.09.260: RCW 28A.505.150.

catchline: Local government accounting—Examination of local governments—Reports—Action by attorney general.


title: RCW 43.09.270

text:
The expense of auditing local governments and those expenses directly related to prescribing accounting systems, training, maintenance of working capital including reserves for late and uncollectible accounts and necessary adjustments to billings, and field audit supervision, shall be considered expenses of auditing public accounts within the meaning of RCW 43.09.280 and 43.09.282, and shall be prorated for that purpose equally among all entities directly affected by such service.
[ 1995 c 301 s 17; 1993 c 315 s 1; 1991 sp.s. c 16 s 920; 1982 c 206 s 1; 1965 c 8 s 43.09.270. Prior: 1963 c 209 s 4; 1911 c 30 s 1; 1909 c 76 s 10; RRS s 9960.]
Notes:
Effective date—1993 c 315: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1993." [ 1993 c 315 s 2.]
Severability—Effective date—1991 sp.s. c 16: See notes following RCW 9.46.100.

catchline: Local government accounting—Expense of audit, what constitutes.


title: RCW 43.09.280

text:
The expense of auditing public accounts shall be borne by each entity subject to such audit for the auditing of all accounts under its jurisdiction and the state auditor shall certify the expense of such audit to the fiscal or warrant-issuing officer of such entity, who shall immediately make payment to the state auditor. If the expense as certified is not paid by any local government within thirty days from the date of certification, the state auditor may certify the expense to the auditor of the county in which the local government is situated, who shall promptly issue his or her warrant on the county treasurer payable out of the current expense fund of the county, which fund, except as to auditing the financial affairs and making inspection and examination of the county, shall be reimbursed by the county auditor or chief financial officer designated in a charter county out of the money due the local government at the next monthly settlement of the collection of taxes and shall be transferred to the current expense fund.
[ 2009 c 337 s 14; 1995 c 301 s 18; 1979 c 71 s 2; 1965 c 8 s 43.09.280. Prior: 1963 c 209 s 5; 1911 c 30 s 1; 1909 c 76 s 11; RRS s 9961.]

catchline: Local government accounting—Expense of examination.


title: RCW 43.09.2801

text:
(1) From July 1, 1992, to June 30, 1995, the state auditor shall charge an entity subject to an audit an additional ten cents per hour billed under RCW 43.09.270 and 43.09.280, to be deposited in the local government administrative hearings account.
(2) After June 30, 1995, the state auditor shall base the amount to be collected and deposited into the local government administrative hearings account on the funds remaining in the account on June 30, 1995, and the anticipated caseload for the future.
(3) The state auditor may exempt a local government that certifies that it is in compliance with RCW 42.41.050 from a charge added under subsection (1) or (2) of this section.
[ 1995 c 301 s 19; 1992 c 44 s 11.]
Notes:
Effective dates—1992 c 44: See RCW 42.41.901.
Local government administrative hearings account: RCW 42.41.060.

catchline: Local government accounting—Expense of audit—Additional charge.


title: RCW 43.09.281

text:
The state auditor shall adopt appropriate rules pursuant to chapter 34.05 RCW, the administrative procedure act, to provide a procedure whereby a *taxing district may appeal charges levied under RCW 43.09.280. Such procedure shall provide for an administrative review process and an external review process which shall be advisory to the state auditor's office. The number of appeals and their disposition shall be included in the auditor's annual report.
[ 1982 c 206 s 3.]
Notes:
*Reviser's note: "Taxing district" was redesignated "local government" by 1995 c 301 s 18.

catchline: Appeal procedure to be adopted—Inclusion of number and disposition of appeals in annual report.


title: RCW 43.09.282

text:
For the purposes of centralized funding, accounting, and distribution of the costs of the audits performed on local governments by the state auditor, there is hereby created an account entitled the municipal revolving account. The state treasurer shall be custodian of the account. All moneys received by the state auditor or by any officer or employee thereof shall be deposited with the state treasurer and credited to the municipal revolving account. Only the state auditor or the auditor's designee may authorize expenditures from the account. No appropriation is required for expenditures. The state auditor shall keep such records as are necessary to detail the auditing costs attributable to the various types of local governments. During the 2009-2011 fiscal biennium, the state auditor shall reduce the municipal revolving account charges for financial audits performed on local governments by five percent. During the 2025-2027 fiscal biennium, the legislature may direct the state treasurer to make transfers of moneys in the municipal revolving account to the general fund such amounts as reflect the excess fund balance of the account.
[ 2025 c 424 s 946; 2009 c 564 s 928; 2008 c 328 s 6007; 1995 c 301 s 20; 1982 c 206 s 2; 1965 c 8 s 43.09.282. Prior: 1963 c 209 s 6.]
Notes:
Effective date—2025 c 424: See note following RCW 9.46.100.
Effective date—2009 c 564: See note following RCW 2.68.020.
Part headings not law—Severability—Effective date—2008 c 328: See notes following RCW 43.155.050.
Effective date—1982 c 206 s 2: "Section 2 of this act shall take effect on July 1, 1983." [ 1982 c 206 s 4.]

catchline: Local government accounting—Municipal revolving account—Records of auditing costs.


title: RCW 43.09.285

text:
Whenever by law, two or more municipal corporations or political subdivisions of the state are permitted by law to engage in a joint operation, the funds of such joint operation shall be deposited in the public treasury of the municipal corporation or political subdivision embracing the largest population or the public treasury of any other as so agreed upon by the parties; and such deposit shall be subject to the same audit and fiscal controls as the public treasury where the funds are so deposited: PROVIDED, That whenever the laws applicable to any particular joint operation specifically state a contrary rule for deposits, the specific rule shall apply in lieu of the provisions of this section: PROVIDED, FURTHER, That nothing contained herein shall be construed as limiting the power or authority of the disbursing officer of such joint operation from making disbursements in accordance with the provisions of any contract or agreement entered into between the parties to the joint operation.
[ 1967 c 41 s 1.]

catchline: Joint operations by municipal corporations or political subdivisions—Deposit and control of funds.


title: RCW 43.09.2851

text:
Except as otherwise provided by law, amounts charged by a county, city, or other municipal or quasi municipal corporation for providing services or furnishing materials to or for another fund within the same county, city, or other municipal or quasi municipal corporation pursuant to RCW 43.09.210 or other law shall be repaid and credited to the fund or appropriation against which the expenditure originally was charged. Amounts representing a return of expenditures from an appropriation shall be considered as returned loans of services or goods, supplies, or other materials furnished and may be expended as part of the original appropriation to which they belong, without further or additional appropriation.
Except as otherwise provided by law, this section shall not apply to the furnishing of materials or services by one fund to another when other funds have been provided specifically for that purpose pursuant to law.
[ 1981 c 39 s 1. Formerly RCW 39.58.160.]

catchline: Repayment of amounts charged to another fund within same political subdivision to be credited to original fund or appropriation—Expenditure.


title: RCW 43.09.2853

text:
Any municipal corporation is authorized to establish a line of credit with any *qualified public depositary to be drawn upon for cashing its warrants, to delegate to a fiscal officer authority to determine the amount of credit extended, and to pay interest and other finance or service charges. The interest rate may be a fixed rate set periodically or a fluctuating rate determined by agreement of the parties. If any warrant of a municipal corporation is presented and not paid for lack of funds, the interest rate set on unpaid warrants shall apply. Nothing in this section affects the priority for payment of warrants established by law.
[ 1981 c 156 s 37. Formerly RCW 39.58.170.]
Notes:
*Reviser's note: The term "qualified public depositary" was redefined as "public depositary" by 1996 c 256 s 1.

catchline: Municipal corporations authorized to establish line of credit for payment of warrants—Interest.


title: RCW 43.09.2855

text:
(1) Local governments, including counties, cities, towns, special purpose districts, municipal and quasi-municipal corporations, and political subdivisions, are authorized to use credit cards for official government purchases and acquisitions.
(2) A local government may contract for issuance of the credit cards.
(3) The legislative body shall adopt a system for:
(a) The distribution of the credit cards;
(b) The authorization and control of the use of credit card funds;
(c) The credit limits available on the credit cards;
(d) Payment of the bills; and
(e) Any other rule necessary to implement or administer the system under this section.
(4) As used in this section, "credit card" means a card or device issued under an arrangement pursuant to which the issuer gives to a cardholder the privilege of obtaining credit from the issuer.
(5) Any credit card system adopted under this section is subject to examination by the state auditor's office pursuant to chapter 43.09 RCW.
(6) Cash advances on credit cards are prohibited.
[ 1995 c 30 s 2. Formerly RCW 39.58.180.]
Notes:
Findings—1995 c 30: "The legislature finds that (1) the use of credit cards is a customary and economical business practice to improve cash management, reduce costs, and increase efficiency; and (2) local governments should consider and use credit cards when appropriate." [ 1995 c 30 s 1.]

catchline: Local governments—Use of credit cards.


title: RCW 43.09.2856

text:
(1) Beginning with the 2019-20 school year, to ensure that school district local revenues are used solely for purposes of enriching the state's statutory program of basic education, the state auditor's regular financial audits of school districts must include a review of the expenditure of school district local revenues for compliance with RCW 28A.150.276, including the spending plan approved by the superintendent of public instruction under RCW 28A.505.240 and its implementation, and any supplemental contracts entered into under RCW 28A.400.200. The audit must also include a review of the expenditure schedule and supporting documentation required by RCW 28A.320.330(1)(c).
(2) If an audit under subsection (1) of this section results in findings that a school district has failed to comply with these requirements, then within ninety days of completing the audit the auditor must report the findings to the superintendent of public instruction, the office of financial management, and the education and operating budget committees of the legislature. If the superintendent of public instruction receives a report of findings from the state auditor that an expenditure of a school district is out of compliance with the requirements of RCW 28A.150.276, and the finding is not resolved in the subsequent audit, the maximum taxes levied for collection by the school district under RCW 84.52.0531 in the following calendar year shall be reduced by the expenditure amount identified by the state auditor.
(3) The use of the state allocation provided for professional learning under RCW 28A.150.415 must be audited as part of the regular financial audits of school districts by the state auditor's office to ensure compliance with the limitations and conditions of RCW 28A.150.415.
[ 2019 c 410 s 4; (2019 c 387 s 5 expired December 1, 2021); 2018 c 266 s 406; 2017 3rd sp.s. c 13 s 503.]
Notes:
Expiration date—2019 c 387 s 5: "Section 5 of this act expires December 1, 2021." [ 2019 c 387 s 6.]
Intent—Findings—2019 c 387: See note following RCW 28A.150.392.
Intent—2017 3rd sp.s. c 13: See note following RCW 28A.150.410.
Collective bargaining agreements not impaired—2017 3rd sp.s. c 13: See note following RCW 41.56.139.

catchline: School district audits—School district compliance with RCW 28A.150.276 and 28A.505.240—Report of findings.


title: RCW 43.09.290

text:
For the purposes of RCW 43.09.290 through 43.09.340 and 43.09.410 through 43.09.418, post-audit means an audit of the books, records, funds, accounts, and financial transactions of a state agency for a complete fiscal period; pre-audit means all other audits and examinations; state agency means elective officers and offices, and every other office, officer, department, board, council, committee, commission, or authority of the state government now existing or hereafter created, supported, wholly or in part, by appropriations from the state treasury or funds under its control, or by the levy, assessment, collection, or receipt of fines, penalties, fees, licenses, sales of commodities, service charges, rentals, grants-in-aid, or other income provided by law, and all state educational, penal, reformatory, charitable, eleemosynary, or other institutions, supported, wholly or in part, by appropriations from the state treasury or funds under its control, but not including a comprehensive cancer center participating in a collaborative arrangement as defined in RCW 28B.10.930 that is operated in conformance with RCW 28B.10.930.
[ 2022 c 71 s 7; 1995 c 301 s 21; 1981 c 336 s 6; 1965 c 8 s 43.09.290. Prior: 1941 c 196 s 1; Rem. Supp. 1941 s 11018-1.]
Notes:
Findings—Intent—2022 c 71: See note following RCW 28B.10.930.
Effective date—1981 c 336: See note following RCW 43.09.410.
Petty cash: RCW 42.26.080.
Post-audit duties, budget and accounting system: RCW 43.88.160.

catchline: Post-audit of state agencies—Definitions.


title: RCW 43.09.310

text:
(1) Except as provided in subsection (2) of this section, the state auditor shall annually audit the statewide combined financial statements prepared by the office of financial management and make post-audits of state agencies. Post-audits of state agencies shall be made at such periodic intervals as is determined by the state auditor. Audits of combined financial statements shall include determinations as to the validity and accuracy of accounting methods, procedures and standards utilized in their preparation, as well as the accuracy of the financial statements themselves. A report shall be made of each such audit and post-audit upon completion thereof, and one copy shall be transmitted to the governor, one to the director of financial management, one to the state agency audited, one to the joint legislative audit and review committee, one each to the standing committees on ways and means of the house and senate, one to the chief clerk of the house, one to the secretary of the senate, and at least one shall be kept on file in the office of the state auditor. A copy of any report containing findings of noncompliance with state law shall be transmitted to the attorney general and shall be subject to the process provided in RCW 43.09.312.
(2) Audits of the department of labor and industries must be coordinated with the audits required under RCW 51.44.115 to avoid duplication of audits.
[ 2017 c 66 s 1; 2005 c 387 s 2; 1996 c 288 s 35; 1995 c 301 s 22; 1981 c 217 s 1; 1979 c 151 s 92; 1975-'76 2nd ex.s. c 17 s 1. Prior: 1975 1st ex.s. c 293 s 1; 1975 1st ex.s. c 193 s 1; 1971 ex.s. c 170 s 2; 1965 c 8 s 43.09.310; prior: 1947 c 114 s 1; 1941 c 196 s 3; Rem. Supp. 1947 s 11018-3.]
Notes:
Severability—1971 ex.s. c 170: See note following RCW 43.09.050.
Reports of post-audits: RCW 43.88.160.

catchline: Audit of statewide combined financial statements—Post-audits of state agencies—Periodic audits—Reports—Filing.


title: RCW 43.09.312

text:
(1) Within thirty days of receipt of an audit under RCW 43.09.310 containing findings of noncompliance with state law, the subject state agency shall submit a response and a plan for remediation to the office of financial management. Within sixty days of receipt of an audit under RCW 43.09.310 containing findings of noncompliance with state law, the office of financial management shall submit the subject state agency's response and a plan for remediation to the governor, the state auditor, the joint legislative audit and review committee, and the relevant fiscal and policy committees of the senate and house of representatives.
(2) If, at the next succeeding audit of the subject state agency, the state auditor determines that the subject state agency has failed to make substantial progress in remediating the noncompliance with state law, the state auditor shall notify the entities specified in subsection (1) of this section.
(3) Upon receipt of a notification under subsection (2) of this section, a fiscal or policy committee of the senate or house of representatives may refer the matter to the senate committee on facilities and operations or the executive rules committee of the house of representatives, which committee may refer the matter to the attorney general for appropriate legal action under RCW 43.09.330.
[ 2017 c 66 s 2.]

catchline: Post-audits of state agencies under RCW 43.09.310—Noncompliance—Remediation—Referral to attorney general.


title: RCW 43.09.330

text:
If any audit of a state agency discloses malfeasance, misfeasance, or nonfeasance in office on the part of any public officer or employee, within thirty days from the receipt of his or her copy of the report, the attorney general shall institute and prosecute in the proper county, appropriate legal action to carry into effect the findings of such post-audit. It shall be unlawful for any state agency or the responsible head thereof, to make a settlement or compromise of any claim arising out of such malfeasance, misfeasance, or nonfeasance, or any action commenced therefor, or for any court to enter upon any compromise or settlement of such action without the written approval and consent of the attorney general and the state auditor.
[ 1995 c 301 s 23; 1965 c 8 s 43.09.330. Prior: 1941 c 196 s 5; Rem. Supp. 1941 s 11018-5.]

catchline: Audit disclosing malfeasance or nonfeasance—Action by attorney general.


title: RCW 43.09.340

text:
The governor shall, at least every two years, provide for a post-audit of the books, accounts, and records of the state auditor, and the funds under his or her control, to be made either by independent qualified public accountants or the director of financial management, as he or she may determine. The expense of making such audit shall be paid from appropriations made therefor from the general fund.
[ 1995 c 301 s 24; 1979 c 151 s 93; 1965 c 8 s 43.09.340. Prior: 1947 c 114 s 2; 1941 c 196 s 6; Rem. Supp. 1947 s 11018-6.]

catchline: Post-audit of books of state auditor.


title: RCW 43.09.410

text:
An auditing services revolving account is hereby created in the state treasury for the purpose of a centralized funding, accounting, and distribution of the actual costs of the audits provided to state agencies by the state auditor and audits of the state employee whistleblower program under RCW 42.40.110.
[ 1999 c 361 s 9; 1995 c 301 s 25; 1981 c 336 s 1.]
Notes:
Effective date—1981 c 336: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect on July 1, 1981." [ 1981 c 336 s 8.]

catchline: Auditing services revolving account—Created—Purpose.


title: RCW 43.09.412

text:
The amounts to be disbursed from the auditing services revolving account shall be paid from funds appropriated to any and all state agencies for auditing services or administrative expenses. State agencies operating in whole or in part from nonappropriated funds shall pay into the auditing services revolving account such funds as will fully reimburse funds appropriated to the state auditor for auditing services provided.
The director of financial management shall allot all such funds to the state auditor for the operation of his or her office, pursuant to appropriation, in the same manner as appropriated funds are allocated to other state agencies headed by elected officers under chapter 43.88 RCW.
[ 1995 c 301 s 26; 1987 c 165 s 1; 1981 c 336 s 2.]
Notes:
Effective date—1981 c 336: See note following RCW 43.09.410.

catchline: Auditing services revolving account—Transfers and payments into account—Allotments to state auditor.


title: RCW 43.09.414

text:
Disbursements from the auditing services revolving account shall be made pursuant to vouchers executed by the state auditor or his or her designee in accordance with RCW 43.09.412.
[ 1995 c 301 s 27; 1981 c 336 s 3.]
Notes:
Effective date—1981 c 336: See note following RCW 43.09.410.

catchline: Auditing services revolving account—Disbursements.


title: RCW 43.09.416

text:
The state auditor shall keep such records as are necessary to facilitate proper allocation of costs to funds and accounts and state agencies served and the director of financial management shall prescribe appropriate accounting procedures to accurately allocate costs to funds and accounts and state agencies served. The billing rate shall be established based on costs incurred in the prior biennium and anticipated costs in the new biennium. Those expenses related to training, maintenance of working capital including reserves for late and uncollectible accounts, and necessary adjustments to billings, shall be considered as expenses of auditing public accounts. Working capital shall not exceed five percent of the auditing services revolving account appropriation.
[ 1995 c 301 s 28; 1987 c 165 s 2; 1981 c 336 s 4.]
Notes:
Effective date—1981 c 336: See note following RCW 43.09.410.

catchline: Auditing services revolving account—Allocation of costs to funds, accounts, and agencies—Billing rate.


title: RCW 43.09.418

text:
In cases where there are unanticipated demands for auditing services or where there are insufficient funds on hand or available for payment through the auditing services revolving account or in other cases of necessity, the state auditor may request payment for auditing services directly from state agencies for whom the services are performed to the extent that revenues or other funds are available. Upon approval by the director of financial management the state agency shall make the requested payment. The payment may be made on either an advance or reimbursable basis as approved by the director of financial management.
[ 1995 c 301 s 29; 1981 c 336 s 5.]
Notes:
Effective date—1981 c 336: See note following RCW 43.09.410.

catchline: Auditing services revolving account—Direct payments from state agencies.


title: RCW 43.09.420

text:
As part of the routine audits of state agencies, the state auditor shall audit all revolving funds, local funds, and other state funds and state accounts that are not managed by or in the care of the state treasurer and that are under the control of state agencies, including but not limited to state departments, boards, and commissions. In conducting the audits of these funds and accounts, the auditor shall examine revenues and expenditures or assets and liabilities, accounting methods and procedures, and recordkeeping practices.
[ 2022 c 148 s 3; 1993 c 216 s 1.]

catchline: Audit of revolving, local, and other funds and accounts.