Title 43 — Title 43 STATE GOVERNMENT—EXECUTIVE
178 chapters · 3,474 sections in this title.
RCW 43.09.010 Residence—Office—Bond—Oath.
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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, cond…
RCW 43.09.020 Auditor of public accounts.
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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…
RCW 43.09.025 Deputy auditors—Assistant directors.
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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(…
RCW 43.09.035 Assistants—Personnel.
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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.]
RCW 43.09.045 Contracts with certified public accountants.
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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.]
RCW 43.09.050 General duties of auditor.
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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 wi…
RCW 43.09.055 Audit of entities with state contracts or grants—Costs.
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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 exa…
RCW 43.09.065 Audit of entities with state contracts or grants—Report regarding criminal misuse of public moneys.
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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 r…
RCW 43.09.165 Subpoenas—Compulsory process—Witnesses—Oaths—Testimony—Penalty.
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(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…
RCW 43.09.166 Subpoenas—Court approval—Process.
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(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 s…
RCW 43.09.170 May administer oaths.
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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.]
RCW 43.09.180 Seal—Copies of documents as evidence.
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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 …
RCW 43.09.185 Loss of public funds—Illegal activity—Report to state auditor's office.
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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.]
RCW 43.09.186 Toll-free efficiency hotline—Duties—Annual overview and update.
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(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…
RCW 43.09.188 Regulatory fairness act—Performance reviews.
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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. Fac…
RCW 43.09.200 Local government accounting—Uniform system of accounting.
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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 account…
RCW 43.09.205 Local government accounting—Costs of public works—Standard form.
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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.]
RCW 43.09.210 Local government accounting—Separate accounts for each fund or activity—Exemptions.
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(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…
RCW 43.09.220 Local government accounting—Separate accounts for public service industries.
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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 …
RCW 43.09.230 Local government accounting—Annual reports—Comparative statistics.
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(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 district…
RCW 43.09.240 Local government accounting—Public officers and employees—Duty to account and report—Removal from office—Deposit of collections.
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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…
RCW 43.09.245 Local government accounting—Examination of financial affairs.
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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.]
RCW 43.09.260 Local government accounting—Examination of local governments—Reports—Action by attorney general.
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(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 ye…
RCW 43.09.270 Local government accounting—Expense of audit, what constitutes.
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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, sha…
RCW 43.09.280 Local government accounting—Expense of examination.
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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 imm…
RCW 43.09.2801 Local government accounting—Expense of audit—Additional charge.
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(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 st…
RCW 43.09.281 Appeal procedure to be adopted—Inclusion of number and disposition of appeals in annual report.
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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 …
RCW 43.09.282 Local government accounting—Municipal revolving account—Records of auditing costs.
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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…
RCW 43.09.285 Joint operations by municipal corporations or political subdivisions—Deposit and control of funds.
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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 embrac…
RCW 43.09.2851 Repayment of amounts charged to another fund within same political subdivision to be credited to original fund or appropriation—Expenditure.
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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…
RCW 43.09.2853 Municipal corporations authorized to establish line of credit for payment of warrants—Interest.
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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 se…
RCW 43.09.2855 Local governments—Use of credit cards.
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(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 f…
RCW 43.09.2856 School district audits—School district compliance with RCW 28A.150.276 and 28A.505.240—Report of findings.
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(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 expe…
RCW 43.09.290 Post-audit of state agencies—Definitions.
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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; sta…
RCW 43.09.310 Audit of statewide combined financial statements—Post-audits of state agencies—Periodic audits—Reports—Filing.
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(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 …
RCW 43.09.312 Post-audits of state agencies under RCW 43.09.310—Noncompliance—Remediation—Referral to attorney general.
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(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 43.09.330 Audit disclosing malfeasance or nonfeasance—Action by attorney general.
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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…
RCW 43.09.340 Post-audit of books of state auditor.
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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…
RCW 43.09.410 Auditing services revolving account—Created—Purpose.
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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 p…
RCW 43.09.412 Auditing services revolving account—Transfers and payments into account—Allotments to state auditor.
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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 th…
RCW 43.09.414 Auditing services revolving account—Disbursements.
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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…
RCW 43.09.416 Auditing services revolving account—Allocation of costs to funds, accounts, and agencies—Billing rate.
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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…
RCW 43.09.418 Auditing services revolving account—Direct payments from state agencies.
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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 …
RCW 43.09.420 Audit of revolving, local, and other funds and accounts.
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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 …
RCW 43.09.430 Performance audits—Definition.
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For purposes of this chapter, "preliminary performance audit report" means a written document prepared after the completion of a performance audit to be submitted for comment before the final performance audit report. The preliminary performance audit report must contain the audi…
RCW 43.09.440 Performance audits—Comments.
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The state auditor must solicit comments on preliminary performance audit reports from the audited state agency, the office of the governor, and the office of financial management. Comments must be received within thirty days after receipt of the preliminary performance audit repo…
RCW 43.09.455 Performance audits—Follow-up and corrective action—Progress reports.
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The audited agency is responsible for follow-up and corrective action on all performance audit findings and recommendations. The audited agency's plan for addressing each audit finding and recommendation shall be included in the final audit report. The plan shall provide the name…
RCW 43.09.465 Comprehensive performance audit of state printing services.
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By November 1, 2016, building on the findings of the 2011 audit, the state auditor shall conduct a comprehensive performance audit of state printing services in accordance with RCW 43.09.470. Following the audit in 2016, the state auditor shall conduct follow-up audits as deemed …
RCW 43.09.470 Comprehensive performance audits—Scope—Reports.
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(1) In addition to audits authorized under RCW 43.88.160, the state auditor shall conduct independent, comprehensive performance audits of:(a) State government and each of its agencies, accounts, and programs;(b) Local governments and each of their agencies, accounts, and program…
RCW 43.09.471 Short title—Effective date—2006 c 1 (Initiative Measure No. 900).
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This act shall be called the performance audits of government act and takes effect December 8, 2005.[ 2006 c 1 s 10 (Initiative Measure No. 900, approved November 8, 2005).]Notes:Policies and purposes—Construction—Severability—Part headings not law—2006 c 1 (Initiative Measure No…