49 chapters · 1,261 sections in this title.
RCW 35.33.107 Adjustment of wages, hours, and conditions of employment.
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Notwithstanding the appropriations for any salary, or salary range of any employee or employees adopted in a final budget, the legislative body of any city or town may, by ordinance, change the wages, hours, and conditions of employment of any or all of its appointive employees i…
RCW 35.33.111 Forms—Accounting—Supervision by state.
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The state auditor is empowered to make and install the forms and classifications required by this chapter to define what expenditures are chargeable to each budget class and to establish the accounting and cost systems necessary to secure accurate budget information.[ 1995 c 301 …
RCW 35.33.121 Funds—Limitations on expenditures—Transfers.
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The expenditures as classified and itemized in the final budget shall constitute the city's or town's appropriations for the ensuing fiscal year. Unless otherwise ordered by a court of competent jurisdiction, and subject to further limitations imposed by ordinance of the city or …
RCW 35.33.123 Administration, oversight, or supervision of utility—Reimbursement from utility budget authorized.
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Whenever any city or town apportions a percentage of the city manager's, administrator's, or supervisor's time, or the time of other management or general government staff, for administration, oversight, or supervision of a utility operated by the city or town, or to provide serv…
RCW 35.33.125 Liabilities incurred in excess of budget.
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Liabilities incurred by any officer or employee of the city or town in excess of any budget appropriations shall not be a liability of the city or town. The clerk shall issue no warrant and the city or town legislative body or other authorized person shall approve no claim for an…
RCW 35.33.131 Funds received from sale of bonds and warrants—Expenditure program—Federal tax law.
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Moneys received from the sale of bonds or warrants must be used for no other purpose than that for which they were issued. If any unexpended fund balance remains from the proceeds realized from the bonds or warrants after the accomplishment of the purpose for which they were issu…
RCW 35.33.135 Revenue estimates—Amount to be raised by ad valorem taxes.
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At a time fixed by the city's or town's ordinance or city charter, not later than the first Monday in October of each year, the chief administrative officer shall provide the city's or town's legislative body with current information on estimates of revenues from all sources as a…
RCW 35.33.141 Report of expenditures and liabilities against budget appropriations.
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At such intervals as may be required by city charter or city or town ordinance, however, being not less than quarterly, the clerk shall submit to the city's or town's legislative body and chief administrative officer a report showing the expenditures and liabilities against each …
RCW 35.33.145 Contingency fund—Creation—Purpose—Support—Lapse.
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Every city or town may create and maintain a contingency fund to provide moneys with which to meet any municipal expense, the necessity or extent of which could not have been foreseen or reasonably evaluated at the time of adopting the annual budget, or from which to provide mone…
RCW 35.33.147 Contingency fund—Withdrawals.
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No money shall be withdrawn from the contingency fund except by transfer to the appropriate operating fund authorized by a resolution or ordinance of the legislative body of the city or town, adopted by a majority vote of the entire legislative body, clearly stating the facts con…
RCW 35.33.151 Unexpended appropriations.
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All appropriations in any current operating fund shall lapse at the end of each fiscal year: PROVIDED, That this shall not prevent payments in the following year upon uncompleted programs or improvements in progress or on orders subsequently filled or claims subsequently billed f…
RCW 35.33.170 Violations and penalties.
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Upon the conviction of any city or town official, department head or other city or town employee of knowingly failing, or refusing, without just cause, to perform any duty imposed upon such officer or employee by this chapter, or city charter or city or town ordinance, in connect…
RCW 35.34.010 Legislative intent.
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The legislature hereby recognizes that the development and adoption of a budget by a city or town is a lengthy and intense process designed to provide adequate opportunities for public input and sufficient time for deliberation and enactment by the legislative authority. The legi…
RCW 35.34.020 Application of chapter.
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This chapter applies to all cities of the first and second classes and to all towns, that have by ordinance adopted this chapter authorizing the adoption of a fiscal biennium budget.[ 1997 c 361 s 15; 1985 c 175 s 5.]
RCW 35.34.030 Definitions.
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Unless the context clearly indicates otherwise, the definitions in this section apply throughout this chapter.(1) "Clerk" includes the officer performing the functions of a finance or budget director, comptroller, auditor, or by whatever title the officer may be known in any city…
RCW 35.34.040 Biennial budget authorized—Limitations.
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All first and second-class cities and towns are authorized to establish by ordinance a two-year fiscal biennium budget. The ordinance shall be enacted at least six months prior to commencement of the fiscal biennium and this chapter applies to all cities and towns which utilize a…
RCW 35.34.050 Budget estimates—Submittal.
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On or before the second Monday of the fourth month prior to the beginning of the city's or town's next fiscal biennium, or at such other time as the city or town may provide by ordinance or charter, the clerk shall notify in writing the head of each department of a city or town t…
RCW 35.34.060 Budget estimates—Classification and segregation.
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All estimates of receipts and expenditures for the ensuing fiscal biennium shall be fully detailed in the biennial budget and shall be classified and segregated according to a standard classification of accounts to be adopted and prescribed by the state auditor after consultation…
RCW 35.34.070 Proposed preliminary budget.
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On or before the first business day in the third month prior to the beginning of the biennium of a city or town or at such other time as the city or town may provide by ordinance or charter, the clerk or other person designated by the charter, by ordinances, or by the chief admin…
RCW 35.34.080 Preliminary budget.
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The chief administrative officer shall prepare the preliminary budget in detail, making any revisions or additions to the reports of the department heads deemed advisable by such chief administrative officer. At least sixty days before the beginning of the city's or town's next f…
RCW 35.34.090 Budget message—Hearings.
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(1) In every city or town, a budget message prepared by or under the direction of the city's or town's chief administrative officer shall be submitted as a part of the preliminary budget to the city's or town's legislative body at least sixty days before the beginning of the city…
RCW 35.34.100 Budget—Notice of hearing.
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Immediately following the filing of the preliminary budget with the clerk, the clerk shall publish a notice once a week for two consecutive weeks stating that the preliminary budget for the ensuing fiscal biennium has been filed with the clerk, that a copy thereof will be made av…
RCW 35.34.110 Budget—Hearing.
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The legislative body shall meet on the day fixed by RCW 35.34.100 for the purpose of fixing the final budget of the city or town at the time and place designated in the notice thereof. Any taxpayer may appear and be heard for or against any part of the budget. The hearing may be …
RCW 35.34.120 Budget—Adoption.
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Following conclusion of the hearing, and prior to the beginning of the fiscal biennium, the legislative body shall make such adjustments and changes as it deems necessary or proper and, after determining the allowance in each item, department, classification, and fund, shall by o…
RCW 35.34.130 Budget—Mid-biennial review and modification.
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The legislative authority of a city or town having adopted the provisions of this chapter shall provide by ordinance for a mid-biennial review and modification of the biennial budget. The ordinance shall provide that such review and modification shall occur no sooner than eight m…
RCW 35.34.140 Emergency expenditures—Nondebatable emergencies.
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Upon the happening of any emergency caused by violence of nature, casualty, riot, insurrection, war, or other unanticipated occurrence requiring the immediate preservation of order or public health, or for the property which has been damaged or destroyed by accident, or for publi…
RCW 35.34.150 Emergency expenditures—Other emergencies—Hearing.
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If a public emergency which could not reasonably have been foreseen at the time of filing the preliminary budget requires the expenditure of money not provided for in the budget, and if it is not one of the emergencies specifically enumerated in RCW 35.34.140, the city or town le…
RCW 35.34.160 Emergency expenditures—Warrants—Payment.
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All expenditures for emergency purposes as provided in this chapter shall be paid by warrants from any available money in the fund properly chargeable with such expenditures. If, at any time, there is insufficient money on hand in a fund with which to pay such warrants as present…
RCW 35.34.170 Registered warrants—Payment.
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In adopting the final budget for any fiscal biennium, the legislative body shall appropriate from estimated revenue sources available, a sufficient amount to pay the principal and interest on all outstanding registered warrants issued since the adoption of the last preceding budg…
RCW 35.34.180 Adjustment of wages, hours, and conditions of employment.
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Notwithstanding the appropriations for any salary or salary range of any employee or employees adopted in a final budget, the legislative body of any city or town may, by ordinance, change the wages, hours, and conditions of employment of any or all of its appointive employees if…
RCW 35.34.190 Forms—Accounting—Supervision by state.
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The state auditor is empowered to make and install the forms and classifications required by this chapter to define what expenditures are chargeable to each budget class and to establish the accounting and cost systems necessary to secure accurate budget information.[ 1995 c 301 …
RCW 35.34.200 Funds—Limitations on expenditures—Transfers and adjustments.
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(1) The expenditures as classified and itemized in the final budget shall constitute the city's or town's appropriations for the ensuing fiscal biennium. Unless otherwise ordered by a court of competent jurisdiction, and subject to further limitations imposed by ordinance of the …
RCW 35.34.205 Administration, oversight, or supervision of utility—Reimbursement from utility budget authorized.
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Whenever any city or town apportions a percentage of the city manager's, administrator's, or supervisor's time, or the time of other management or general government staff, for administration, oversight, or supervision of a utility operated by the city or town, or to provide serv…
RCW 35.34.210 Liabilities incurred in excess of budget.
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Liabilities incurred by any officer or employee of the city or town in excess of any budget appropriations shall not be a liability of the city or town. The clerk shall issue no warrant and the city or town legislative body or other authorized person shall approve no claim for an…
RCW 35.34.220 Funds received from sales of bonds and warrants—Expenditure program—Federal tax law.
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Moneys received from the sale of bonds or warrants must be used for no other purpose than that for which they were issued. If any unexpended fund balance remains from the proceeds realized from the bonds or warrants after the accomplishment of the purpose for which they were issu…
RCW 35.34.230 Revenue estimates—Amount to be raised by ad valorem taxes.
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At a time fixed by the city's or town's ordinance or city charter, not later than the first Monday in October of the second year of each fiscal biennium, the chief administrative officer shall provide the city's or town's legislative body with current information on estimates of …
RCW 35.34.240 Funds—Quarterly report of status.
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At such intervals as may be required by city charter or city or town ordinance, however, being not less than quarterly, the clerk shall submit to the city's or town's legislative body and chief administrative officer a report showing the expenditures and liabilities against each …
RCW 35.34.250 Contingency fund—Creation.
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Every city or town may create and maintain a contingency fund to provide moneys with which to meet any municipal expense, the necessity or extent of which could not have been foreseen or reasonably evaluated at the time of adopting the annual budget, or from which to provide mone…
RCW 35.34.260 Contingency fund—Withdrawals.
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No money shall be withdrawn from the contingency fund except by transfer to the appropriate operating fund authorized by a resolution or ordinance of the legislative body of the city or town, adopted by a majority vote of the entire legislative body, clearly stating the facts con…
RCW 35.34.270 Unexpended appropriations.
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All appropriations in any current operating fund shall lapse at the end of each fiscal biennium. However, this shall not prevent payments in the following biennium upon uncompleted programs or improvements in progress or on orders subsequently filled or claims subsequently billed…
RCW 35.34.280 Violations and penalties.
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Upon the conviction of any city or town official, department head, or other city or town employee of knowingly failing, or refusing, without just cause, to perform any duty imposed upon such officer or employee by this chapter, or city charter or city or town ordinance, in connec…
RCW 35.36.010 Appointment of proxies.
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The mayor, city comptroller and city clerk of every city of the first class may each severally designate one or more bonded persons to affix his or her signature to any bond or bonds requiring his or her signature.If the signature of one of these officers is affixed to a bond dur…
RCW 35.36.020 Coupons—Printing facsimile signatures.
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A facsimile reproduction of the signature of the mayor, city comptroller, or city clerk in every city of the first class may be printed, engraved, or lithographed upon bond coupons with the same effect as though the particular officer had signed the coupon in person.[ 1965 c 7 s …
RCW 35.36.030 Deputies—Exemptions.
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Nothing in this chapter shall be construed as requiring the appointment of deputy comptrollers or deputy city clerks in first-class cities to be made in accordance herewith so far as concerns signatures or other doings which may be lawfully made or done by such deputy under the p…
RCW 35.36.040 Designation of bonds to be signed.
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(1) The officer whose duty it is to cause any bonds to be printed, engraved, or lithographed, shall specify in a written order or requisition to the printer, engraver, or lithographer the number of bonds to be printed, engraved, or lithographed and the manner of numbering them.(2…
RCW 35.36.050 Liability of officer.
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A mayor, comptroller, or clerk authorizing the affixing of his or her signature to a bond by a proxy shall be subject to the same liability personally and on his or her bond for any signature so affixed and to the same extent as if he or she had affixed his or her signature in pe…
RCW 35.36.060 Notice to council.
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In order to designate a proxy to affix his or her signature to bonds, a mayor, comptroller, or clerk shall address a written notice to the governing body of the city giving the name of the person whom he or she has selected therefor and stating generally or specifically what bond…
RCW 35.36.070 Revocation of proxy.
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Any designation of a proxy may be revoked by written notice addressed to the governing body of the city signed by the officer who made the designation and filed and recorded in the same manner as the notice of designation. It shall be effective from the time of its recording but …
RCW 35.37.010 Accounting—Funds.
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Every city and town having less than twenty thousand inhabitants shall maintain a current expense fund out of which it must pay current expenses. It shall also maintain an "indebtedness fund," and if it has outstanding general indebtedness bonds, it must maintain a sinking fund t…
RCW 35.37.020 Accounting—Surplus and deficit in utility accounts.
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Any deficit for operation and maintenance of utilities and institutions owned and controlled by cities and towns having less than twenty thousand inhabitants, over and above the revenue therefrom, shall be paid out of the current expense fund. Any surplus in the waterworks fund, …