Chapter 43.88 RCW

STATE BUDGETING, ACCOUNTING, AND REPORTING SYSTEM

Sections

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