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Chapter 43.09 RCW

STATE AUDITOR

RCW Sections

GENERALLY
43.09.010Residence -- Office -- Bond -- Oath.
43.09.020Auditor of public accounts.
43.09.025Deputy auditors -- Assistant directors.
43.09.035Assistants -- Personnel.
43.09.045Contracts with certified public accountants.
43.09.050General duties of auditor.
43.09.055Audit of entities with state contracts or grants -- Costs.
43.09.065Audit of entities with state contracts or grants -- Report regarding criminal misuse of public moneys.
43.09.165Subpoenas -- Compulsory process -- Witnesses -- Oaths -- Testimony -- Penalty.
43.09.166Subpoenas -- Court approval -- Process.
43.09.170May administer oaths.
43.09.180Seal -- Copies of documents as evidence.
43.09.185Loss of public funds -- Illegal activity -- Report to state auditor's office.
43.09.186Toll-free efficiency hotline -- Duties -- Annual overview and update.
LOCAL GOVERNMENT ACCOUNTING
43.09.200Local government accounting -- Uniform system of accounting.
43.09.205Local government accounting -- Costs of public works -- Standard form.
43.09.210Local government accounting -- Separate accounts for each fund or activity -- Exemption for agency surplus personal property.
43.09.220Local government accounting -- Separate accounts for public service industries.
43.09.230Local government accounting -- Annual reports -- Comparative statistics.
43.09.240Local government accounting -- Public officers and employees -- Duty to account and report -- Removal from office -- Deposit of collections.
43.09.245Local government accounting -- Examination of financial affairs.
43.09.260Local government accounting -- Examination of local governments -- Reports -- Action by attorney general.
43.09.265Local government accounting -- Review of tax levies of local governments.
43.09.270Local government accounting -- Expense of audit, what constitutes.
43.09.280Local government accounting -- Expense of examination.
43.09.2801Local government accounting -- Expense of audit -- Additional charge.
43.09.281Appeal procedure to be adopted -- Inclusion of number and disposition of appeals in annual report.
43.09.282Local government accounting -- Municipal revolving account -- Records of auditing costs.
43.09.285Joint operations by municipal corporations or political subdivisions -- Deposit and control of funds.
43.09.2851Repayment of amounts charged to another fund within same political subdivision to be credited to original fund or appropriation -- Expenditure.
43.09.2853Municipal corporations authorized to establish line of credit for payment of warrants -- Interest.
43.09.2855Local governments -- Use of credit cards.
AGENCY AUDITS
43.09.290Post-audit of state agencies -- Definitions.
43.09.310Audit of statewide combined financial statements -- Post-audits of state agencies -- Periodic audits -- Reports -- Filing.
43.09.330Audit disclosing malfeasance or nonfeasance -- Action by attorney general.
43.09.340Post-audit of books of state auditor.
43.09.410Auditing services revolving account -- Created -- Purpose.
43.09.412Auditing services revolving account -- Transfers and payments into account -- Allotments to state auditor.
43.09.414Auditing services revolving account -- Disbursements.
43.09.416Auditing services revolving account -- Allocation of costs to funds, accounts, and agencies -- Billing rate.
43.09.418Auditing services revolving account -- Direct payments from state agencies.
43.09.420Audit of revolving, local, and other funds and accounts.
43.09.430Performance audits -- Definitions.
43.09.435Performance audits -- Citizen advisory board.
43.09.440Performance audits -- Collaboration with joint legislative audit and review committee -- Criteria -- Statewide performance review -- Contracting out -- Release of audit reports.
43.09.445Performance audits -- Local jurisdictions.
43.09.450Performance audits -- Audit of performance audit program.
43.09.455Performance audits -- Follow-up and corrective action -- Progress reports.
43.09.460Performance audits -- Appropriation -- Budget request.
43.09.465Comprehensive performance audit of state printing services.
43.09.470Comprehensive performance audits -- Scope -- Reports.
43.09.471Short title -- Effective date -- 2006 c 1 (Initiative Measure No. 900).
43.09.475Performance audits of government account.

Notes:

Annual migratory bird stamp design -- Administration, sale, and distribution -- Deposit and use of funds: RCW 77.12.690.

Attorney general, report of irregularities to: RCW 43.88.160.

Audits
   agricultural marketing agreements and orders: RCW 15.65.490.
   apple commission: RCW 15.24.070.
   beef commission: RCW 16.67.090.
   budget and accounting act, post-audit duties: RCW 43.88.160.
   commodity commissions: RCW 15.66.140.
   community economic revitalization board: RCW 43.160.090.
   gambling commission: RCW 9.46.060.
   hardwoods commission: RCW 15.74.040.
   health sciences and services authorities records: RCW 35.104.060.
   honey bee commission: RCW 15.62.040.
   housing finance commission: RCW 43.180.050.
   irrigation district records: RCW 87.68.100.
   liquor control board: RCW 66.08.024.
   lottery: RCW 67.70.290.
   port districts: RCW 53.36.150.
   public works projects: RCW 43.155.080.
   state association of elected county officials: RCW 36.47.060.
   state fruit commission: RCW 15.28.110.
   Washington public port association: RCW 53.06.060.
   wine commission: RCW 15.88.070.

Cities and towns
   budget forms, preparation of: RCW 35.33.111.
   involuntary dissolution of, petition by: RCW 35.07.230.
   self-insurance, state audit: RCW 48.62.031.
   street expenditures, accounting and reporting system: RCW 35.76.020.
   supervision of budgets: RCW 35.33.111.

City streets as part of state highway system certified to: RCW 47.24.010.

Commodity commission's annual report to: RCW 15.66.140.

Constitutional duties: State Constitution Art. 3 § 20.

Cost bills in felony cases, audit of, duties: RCW 10.46.230.

County auditors, ex officio deputy state auditor: RCW 36.22.140.

County budgets, rules, classifications, and forms: RCW 36.40.220.

Disbursement of public funds, duties transferred to treasurer: RCW 43.88.210.

Educational service district superintendents, employees -- Traveling expenses and subsistence -- Auditor's duties: RCW 28A.310.320.

Eminent domain by state
   immediate possession proceedings: RCW 8.04.090.
   payment of damages and costs to court: RCW 8.04.160.

Highway construction bonds and warrants, auditor to sign: Chapter 47.10 RCW.

Highway funds generally, auditor's powers and duties: Chapter 47.08 RCW.

Impeachment, liability to: State Constitution Art. 5 § 2.

Industrial insurance, funds, disbursement: RCW 51.44.110.

Justice and inferior courts act of 1961, financial records prescribed by: RCW 3.30.070.

Legislature
   information furnished to: RCW 43.88.160.
   reports to of post-audit and financial affairs: RCW 43.88.160.

Oath of office: RCW 43.01.020.

Port districts, toll facilities, bonds and notes: RCW 53.34.140.

Post-audit duties: RCW 43.88.160.

Public blanks used in counties, prescribed by: RCW 36.72.080.

Puget Sound ferry and toll bridge system, auditor's powers and duties relating to: Chapter 47.60 RCW.

Purchase of bridges or ferries by department of transportation, auditor's powers and duties relating to: RCW 47.56.050.

Records committee, to appoint a member of: RCW 40.14.050.

Residence requirement: State Constitution Art. 3 § 24.

Salary, amount of: State Constitution Art. 3 § 20, Art. 28 § 1; RCW 43.03.010.

Steam electric generating plants bond issues, duties as to: RCW 43.21A.630.

Studies and adoption of classifications for school district budgets -- Publication: RCW 28A.300.060.

Succession: State Constitution Art. 3 § 10.

Term of office: State Constitution Art. 3 § 3; RCW 43.01.010.

Toll bridges
   bonds, auditor to sign: RCW 47.56.140.
   improvement of existing bridge and construction of new bridge as single project, auditor's powers and duties relating to: Chapter 47.58 RCW.

Tort claims against state or its agents, filing with: RCW 4.92.100.

Volunteer firefighters, forms for administration of fund provided to: RCW 41.24.070.

Warrants
   administrator for the courts: RCW 2.56.090.
   disbursement of public moneys, duties transferred: RCW 43.88.210.