Chapter 43.88 RCW

STATE BUDGETING, ACCOUNTING, AND REPORTING SYSTEM

Sections

43.88.005FindingIntent.
43.88.010PurposeIntent.
43.88.020Definitions.
43.88.025"Director" defined.
43.88.027Annual financial report.
43.88.030Instructions for submitting budget requestsContent of the budget document or documentsSeparate budget document or schedulesFormat changes.
43.88.0301Capital budget instructionsAdditional informationStaff support from office of community development.
43.88.031Capital appropriation billEstimated general fund debt service costs.
43.88.032Maintenance costs, operating budgetDebt-financed pass-through money, budget document.
43.88.033State expenditure limitBudget document to reflect.
43.88.035Changes in accounting methods, practices or statutesExplanation in budget document or appendix requiredContents.
43.88.037Comprehensive budgeting, accounting, and reporting system conforming to generally accepted accounting principlesBudget document to conform.
43.88.050Cash deficit.
43.88.055Legislative balanced budget requirement.
43.88.058Maintenance level costsServices for children.
43.88.060Legislative review of budget document and budget bill or billsTime for submission.
43.88.070Appropriations.
43.88.080Adoption of budget.
43.88.090Development of budgetDetailed estimatesMission statement, measurable goals, quality and productivity objectivesIntegration of strategic plans and performance assessment proceduresReviews by office of financial management and consolidated technology services agencyGovernor-elect input.
43.88.092Information technology budget detailInformation technology planAccounting method for information technology.
43.88.096Budget detailDesignated state agenciesFederal receipts reporting requirements.
43.88.100Executive hearings.
43.88.110Expenditure programsAllotmentsReservesMonitor capital appropriationsPredesign review for major capital construction.
43.88.120Revenue estimates.
43.88.122Transportation agency revenue forecastsVariances.
43.88.125Study of transportation-related funds or accountsCoordination of activities.
43.88.130When contracts and expenditures prohibited.
43.88.140Lapsing of appropriations.
43.88.145Capital projectsTransfer of excess appropriation authority.
43.88.150Priority of expendituresAppropriated and nonappropriated fundsMatching funds, disburse state moneys proportionally.
43.88.160Fiscal managementPowers and duties of officers and agencies.
43.88.162State auditor's powers and dutiesPerformance audits.
43.88.170Refunds of erroneous or excessive payments.
43.88.175Credit reporting agenciesState agency use.
43.88.180When appropriations required or not required.
43.88.190Revolving funds.
43.88.195Establishment of accounts or funds outside treasury without permission of director of financial management prohibited.
43.88.200Public records.
43.88.205Federal funds and programsParticipating agencies to give noticeProgress reports.
43.88.210Transfer of certain powers and duties.
43.88.220Federal law controls in case of conflictRules.
43.88.230Legislative agencies and committees deemed part of legislative branch.
43.88.240Exemption of Washington state commodity commissions.
43.88.250Emergency expenditures.
43.88.260Deficiencies prohibitedExceptions.
43.88.265Construction accountsException to certain accounting requirements.
43.88.270Penalty for violations.
43.88.280Fiscal responsibilities of state officers and employees"State officer or employee" defined.
43.88.290Fiscal responsibilities of state officers and employeesProhibitions relative to appropriations and expenditures.
43.88.300Fiscal responsibilities of state officers and employeesViolationsCivil penaltiesForfeiture.
43.88.310Fiscal responsibilities of state officers and employeesDuties of legislative auditor, attorney general.
43.88.320Fiscal responsibilities of state officers and employeesCivil penalties additional to other penalties.
43.88.350Legal services revolving fundEnterprise services accountApproval of certain changes required.
43.88.550Forest firefighting expensesTransfers to Clarke-McNary fund.
43.88.560Information technology projectsFunding policies and standards.
43.88.570Social services provided by nongovernment entities receiving state moneysReport by agenciesAudits.
43.88.580Database of state agency contracts for personal servicesState expenditure information web site.
43.88.583Public inspection of state collective bargaining agreementsWeb siteContents.
43.88.585Fee inventoryState expenditure information web siteWork group.
43.88.899IntentPeriodic review.

NOTES:

Agreements and transactions between state agencies, charges, credits, transfers, and advances: RCW 39.34.130 through 39.34.170.
Debts owed state: RCW 43.17.240.
Director of financial management: Chapter 43.41 RCW.
Expenditure limit under Initiative 601: Chapter 43.135 RCW.
Funds subject to council for children and families: RCW 43.121.100.
Investments and interfund loans: Chapter 43.84 RCW.
Post-audit: RCW 43.09.290 through 43.09.330.
Reporting periods: RCW 43.01.035.
State board for community and technical colleges: RCW 28B.50.070.
State finance committee: Chapter 43.33 RCW.
State payroll revolving account, agency payroll revolving fund: RCW 42.16.010 through 42.16.017.
Washington statewide reentry councilPerformance audits: RCW 43.380.080.
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