Title 43 — Title 43 STATE GOVERNMENT—EXECUTIVE
178 chapters · 3,474 sections in this title.
RCW 43.88.005 Finding—Intent.
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The legislature finds that agency missions, goals, and objectives should focus on statewide results. It is the intent of the legislature to focus the biennial budget on how state agencies produce real results that reflect the goals of statutory programs. Specifically, budget mana…
RCW 43.88.010 Purpose—Intent.
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It is the purpose of this chapter to establish an effective state budgeting, accounting, and reporting system for all activities of the state government, including both capital and operating expenditures; to prescribe the powers and duties of the governor as these relate to secur…
RCW 43.88.020 Definitions.
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(1) "Administrative expenses" means expenditures for: (a) Salaries, wages, and related costs of personnel and (b) operations and maintenance including but not limited to costs of supplies, materials, services, and equipment.(2) "Agency" means and includes every state office, offi…
RCW 43.88.025 "Director" defined.
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Unless the context clearly requires a different interpretation, whenever "director" is used in this chapter, it shall mean the director of financial management created in RCW 43.41.060.[ 1979 c 151 s 136; 1969 ex.s. c 239 s 10.]
RCW 43.88.027 Annual financial report.
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The governor, through the director, shall prepare and publish within six months of the end of the fiscal year, as a matter of public record, an annual financial report that encompasses all funds and account groups of the state.[ 1984 c 247 s 2.]
RCW 43.88.030 Instructions for submitting budget requests—Content of the budget document or documents—Separate budget document or schedules—Format changes.
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*** CHANGE IN 2026 *** (SEE 5998-S.SL) ***(1) The director of financial management shall provide all agencies with a complete set of instructions for submitting biennial budget requests to the director at least three months before agency budget documents are due into the office o…
RCW 43.88.0301 Capital budget instructions—Additional information—Staff support from office of community development.
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*** CHANGE IN 2026 *** (SEE 2353.SL) ***(1) The office of financial management must include in its capital budget instructions a request for "yes" or "no" answers for the following additional informational questions from capital budget applicants for all proposed major capital co…
RCW 43.88.031 Capital appropriation bill—Estimated general fund debt service costs.
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A capital appropriation bill shall include the estimated general fund debt service costs associated with new capital appropriations contained in that bill for the biennia in which the appropriations occur and for the succeeding two biennia.[ 1991 c 284 s 2.]
RCW 43.88.032 Maintenance costs, operating budget—Debt-financed pass-through money, budget document.
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(1) Normal maintenance costs shall be programmed in the operating budget rather than in the capital budget.(2) All debt-financed pass-through money to local governments shall be programmed and separately identified in the budget document.[ 1997 c 96 s 5; (2005 c 488 s 921 expired…
RCW 43.88.033 State expenditure limit—Budget document to reflect.
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The budget document submitted by the governor to the legislature under RCW 43.88.030 shall reflect the state expenditure limit established under chapter 43.135 RCW and shall not propose expenditures in excess of that limit.[ 1994 c 2 s 7 (Initiative Measure No. 601, approved Nove…
RCW 43.88.035 Changes in accounting methods, practices or statutes—Explanation in budget document or appendix required—Contents.
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Any changes in accounting methods and practices or in statutes affecting expenditures or revenues for the ensuing biennium relative to the then current fiscal period which the governor may wish to recommend shall be clearly and completely explained in the text of the budget docum…
RCW 43.88.037 Comprehensive budgeting, accounting, and reporting system conforming to generally accepted accounting principles—Budget document to conform.
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(1) The director of financial management shall devise and maintain a comprehensive budgeting, accounting, and reporting system in conformance with generally accepted accounting principles applicable to state governments, as published in the accounting procedures manual pursuant t…
RCW 43.88.050 Cash deficit.
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Cash deficit of the current fiscal period is defined for purposes of this chapter as the amount by which the aggregate of disbursements charged to a fund will exceed the aggregate of estimated receipts credited to such fund in the current fiscal period, less the extent to which s…
RCW 43.88.055 Legislative balanced budget requirement.
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*** CHANGE IN 2026 *** (SEE 5998-S.SL) ***(1) The legislature must adopt a four-year balanced budget as follows:(a) Beginning in the 2013-2015 fiscal biennium, the legislature shall enact a balanced omnibus operating appropriations bill that leaves, in total, a positive ending fu…
RCW 43.88.058 Maintenance level costs—Services for children.
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For the purposes of this chapter, expenditures for the following services must be forecasted and budgeted as maintenance level costs:(1) Behavioral rehabilitation services placements;(2) Social worker and related staff to receive, refer, and respond to screened-in reports of chil…
RCW 43.88.060 Legislative review of budget document and budget bill or bills—Time for submission.
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The governor shall submit the budget document for the 1975-77 biennium and each succeeding biennium to the legislature no later than the twentieth day of December in the year preceding the session during which the budget is to be considered: PROVIDED, That where a budget document…
RCW 43.88.070 Appropriations.
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Appropriations shall be deemed maximum authorizations to incur expenditures but the governor shall exercise all due supervision and control to ensure that expenditure rates are such that program objectives are realized within these maximums.[ 1965 c 8 s 43.88.070. Prior: 1959 c 3…
RCW 43.88.080 Adoption of budget.
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Adoption of the omnibus appropriation bill or bills by the legislature shall constitute adoption of the budget and the making of appropriations therefor. A budget for state government shall be finally adopted not later than thirty calendar days prior to the beginning of the ensui…
RCW 43.88.090 Development of budget—Detailed estimates—Mission statement, measurable goals, quality and productivity objectives—Integration of strategic plans and performance assessment procedures—Reviews by office of financial management and Washington technology solutions—Governor-elect input.
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(1) For purposes of developing budget proposals to the legislature, the governor shall have the power, and it shall be the governor's duty, to require from proper agency officials such detailed estimates and other information in such form and at such times as the governor shall d…
RCW 43.88.092 Information technology budget detail—Information technology plan—Accounting method for information technology.
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(1) As part of the biennial budget process, the office of financial management shall collect from agencies, and agencies shall provide, information to produce reports, summaries, and budget detail sufficient to allow review, analysis, and documentation of all current and proposed…
RCW 43.88.096 Budget detail—Designated state agencies—Federal receipts reporting requirements.
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(1) As used in this section:(a) "Designated state agency" means the department of social and health services, the department of health, the health care authority, the department of commerce, the department of ecology, the department of fish and wildlife, the office of the superin…
RCW 43.88.100 Executive hearings.
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The governor may provide for hearings on all agency requests for expenditures to enable him or her to make determinations as to the need, value or usefulness of activities or programs requested by agencies. The governor may require the attendance of proper agency officials at his…
RCW 43.88.110 Expenditure programs—Allotments—Reserves—Monitor capital appropriations—Predesign review for major capital construction.
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*** CHANGE IN 2026 *** (SEE 2353.SL) ***This section sets forth the expenditure programs and the allotment and reserve procedures to be followed by the executive branch for public funds.(1) Allotments of an appropriation for any fiscal period shall conform to the terms, limits, o…
RCW 43.88.120 Revenue estimates.
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Each agency engaged in the collection of revenues shall prepare estimated revenues and estimated receipts for the current and ensuing biennium and shall submit the estimates to the director of financial management and the director of revenue at times and in the form specified by …
RCW 43.88.130 When contracts and expenditures prohibited.
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No agency shall expend or contract to expend any money or incur any liability in excess of the amounts appropriated for that purpose: PROVIDED, That nothing in this section shall prevent the making of contracts or the spending of money for capital improvements, nor the making of …
RCW 43.88.140 Lapsing of appropriations.
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All appropriations shall lapse at the end of the fiscal period for which the appropriations are made to the extent that they have not been expended or lawfully obligated.[ 1981 c 270 s 9; 1965 c 8 s 43.88.140. Prior: 1959 c 328 s 14.]Notes:Effective date—Severability—1981 c 270: …
RCW 43.88.145 Capital projects—Transfer of excess appropriation authority.
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(1) The capital appropriations act may authorize the governor, through the director of financial management, to transfer the appropriation authority for a capital project that is in excess of the amount required for the completion of the project to another capital project for whi…
RCW 43.88.150 Priority of expenditures—Appropriated and nonappropriated funds—Matching funds, disburse state moneys proportionally.
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(1) For those agencies that make expenditures from both appropriated and nonappropriated funds for the same purpose, the governor shall direct such agencies to charge their expenditures in such ratio, as between appropriated and nonappropriated funds, as will conserve appropriate…
RCW 43.88.160 Fiscal management—Powers and duties of officers and agencies.
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This section sets forth the major fiscal duties and responsibilities of officers and agencies of the executive branch. The regulations issued by the governor pursuant to this chapter shall provide for a comprehensive, orderly basis for fiscal management and control, including eff…
RCW 43.88.170 Refunds of erroneous or excessive payments.
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Whenever any law which provides for the collection of fees or other payment by an agency does not authorize the refund of erroneous or excessive payments thereof, refunds may be made or authorized by the agency which collected the fees or payments of all such amounts received by …
RCW 43.88.175 Credit reporting agencies—State agency use.
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State agencies may report receivables to credit reporting agencies whenever the agency determines that such reporting would be cost-effective and does not violate confidentiality or other legal requirements. Within thirty-five days after satisfaction of a debt reported to a credi…
RCW 43.88.180 When appropriations required or not required.
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*** CHANGE IN 2026 *** (SEE 5847-S2.SL) ***Appropriations shall not be required for refunds, as provided in RCW 43.88.170, nor in the case of payments other than for administrative expenses or capital improvements to be made from trust funds specifically created by law to dischar…
RCW 43.88.190 Revolving funds.
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Revolving funds shall not be created by law except to finance the operations of service units, or units set up to supply goods and services to other units or agencies. Such service units where created shall be self-supporting operations featuring continuous turnover of working ca…
RCW 43.88.195 Establishment of accounts or funds outside treasury without permission of director of financial management prohibited.
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After August 11, 1969, no state agency, state institution, state institution of higher education, which shall include all state universities, regional universities, The Evergreen State College, and community colleges, shall establish any new accounts or funds which are to be loca…
RCW 43.88.200 Public records.
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All agency records reflecting financial transactions, such records being defined for purposes of this chapter to mean books of account, financial statements, and supporting records including expense vouchers and other evidences of obligation, shall be deemed to be public records …
RCW 43.88.205 Federal funds and programs—Participating agencies to give notice—Progress reports.
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(1) Whenever an agency makes application, enters into a contract or agreement, or submits state plans for participation in, and for grants of federal funds under any federal law, the agency making such application shall at the time of such action, give notice in such form and man…
RCW 43.88.210 Transfer of certain powers and duties.
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It is the intent of this chapter to assign to the governor's office authority for developing and maintaining a state budgeting, accounting, and reporting system necessary for effective expenditure and revenue control among agencies.To this end:(1) All powers and duties and functi…
RCW 43.88.220 Federal law controls in case of conflict—Rules.
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If any part of this chapter shall be found to be in conflict with federal requirements which are a prescribed condition to the allocation of federal funds to the state, such conflicting part of this chapter is hereby declared to be inoperative solely to the extent of such conflic…
RCW 43.88.230 Legislative agencies and committees deemed part of legislative branch.
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For the purposes of this chapter, the statute law committee, the joint legislative audit and review committee, the joint transportation committee, the legislative evaluation and accountability program committee, the office of legislative support services, the joint higher educati…
RCW 43.88.240 Exemption of Washington state commodity commissions.
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Unless otherwise directed in the commodity commission enabling statute, this chapter shall not apply to the Washington state commodity commissions created either under separate statute or under the provisions of chapters 15.65 and 15.66 RCW: PROVIDED, That all such commissions sh…
RCW 43.88.250 Emergency expenditures.
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Whenever an emergency shall arise necessitating an expenditure for the preservation of peace, health or safety, or for the carrying on of the necessary work required by law of any state agency for which insufficient or no appropriations have been made, the head of such agency sha…
RCW 43.88.260 Deficiencies prohibited—Exceptions.
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(1) It shall be unlawful for any agency head or disbursing officer to incur any cash deficiency and any appointive officer or employee violating the provisions of this section shall be subject to summary removal.(2) This section does not apply to:(a) Temporary cash deficiencies r…
RCW 43.88.265 Construction accounts—Exception to certain accounting requirements.
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In order to comply with the provisions of the federal tax reform act of 1986, construction accounts that receive bond proceeds are exempt from RCW 43.88.050, 43.88.110, and 43.88.260 and may incur seasonal cash deficits pending the sale of bonds or bond anticipation notes subject…
RCW 43.88.270 Penalty for violations.
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Any officer or employee violating, or wilfully refusing or failing to comply with, any provision of this chapter shall be guilty of a misdemeanor.[1975-'76 2nd ex.s. c 83 s 3.]
RCW 43.88.280 Fiscal responsibilities of state officers and employees—"State officer or employee" defined.
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As used in RCW 43.88.290 and 43.88.300 the term "state officer or employee" includes the members of the governing body of any state agency, as state agency is defined in *RCW 43.88.020(4) and those generally known as executive management but excludes nonsupervisory state employee…
RCW 43.88.290 Fiscal responsibilities of state officers and employees—Prohibitions relative to appropriations and expenditures.
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No state officer or employee shall intentionally or negligently: Over-expend or over-encumber any appropriation made by law; fail to properly account for any expenditures by fund, program, or fiscal period; or expend funds contrary to the terms, limits, or conditions of any appro…
RCW 43.88.300 Fiscal responsibilities of state officers and employees—Violations—Civil penalties—Forfeiture.
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(1) Where there is reason to believe that a present or former state officer or employee has violated or threatens to violate RCW 43.88.290, the attorney general may initiate an appropriate civil action for the enforcement of RCW 43.88.280 through 43.88.320 or to prevent any such …
RCW 43.88.310 Fiscal responsibilities of state officers and employees—Duties of legislative auditor, attorney general.
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(1) The legislative auditor of the office of the joint legislative audit and review committee, with the concurrence of the joint legislative audit and review committee, may file with the attorney general any audit exceptions or other findings of any performance audit, management …
RCW 43.88.320 Fiscal responsibilities of state officers and employees—Civil penalties additional to other penalties.
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The civil penalties provided by RCW 43.88.280 through 43.88.320 are in addition to any other penalties which may be provided by law.[ 1977 ex.s. c 320 s 5.]Notes:Effective date—1977 ex.s. c 320: See note following RCW 43.88.280.
RCW 43.88.350 Legal services revolving fund—Enterprise services account—Approval of certain changes required.
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Any rate increases proposed for or any change in the method of calculating charges from the legal services revolving fund or services provided in accordance with RCW 43.01.090 or 43.19.500 in the enterprise services account is subject to approval by the director of financial mana…