Sections
GENERALLY | ||
| 43.09.010 | Residence—Office—Bond—Oath. | |
| 43.09.020 | Auditor of public accounts. | |
| 43.09.025 | Deputy auditors—Assistant directors. | |
| 43.09.035 | Assistants—Personnel. | |
| 43.09.045 | Contracts with certified public accountants. | |
| 43.09.050 | General duties of auditor. | |
| 43.09.055 | Audit of entities with state contracts or grants—Costs. | |
| 43.09.065 | Audit of entities with state contracts or grants—Report regarding criminal misuse of public moneys. | |
| 43.09.165 | Subpoenas—Compulsory process—Witnesses—Oaths—Testimony—Penalty. | |
| 43.09.166 | Subpoenas—Court approval—Process. | |
| 43.09.170 | May administer oaths. | |
| 43.09.180 | Seal—Copies of documents as evidence. | |
| 43.09.185 | Loss of public funds—Illegal activity—Report to state auditor's office. | |
| 43.09.186 | Toll-free efficiency hotline—Duties—Annual overview and update. | |
| 43.09.188 | Regulatory fairness act—Performance reviews. | |
LOCAL GOVERNMENT ACCOUNTING | ||
| 43.09.200 | Local government accounting—Uniform system of accounting. | |
| 43.09.205 | Local government accounting—Costs of public works—Standard form. | |
| 43.09.210 | Local government accounting—Separate accounts for each fund or activity—Exemptions. | |
| 43.09.220 | Local government accounting—Separate accounts for public service industries. | |
| 43.09.230 | Local government accounting—Annual reports—Comparative statistics. | |
| 43.09.240 | Local government accounting—Public officers and employees—Duty to account and report—Removal from office—Deposit of collections. | |
| 43.09.245 | Local government accounting—Examination of financial affairs. | |
| 43.09.260 | Local government accounting—Examination of local governments—Reports—Action by attorney general. | |
| 43.09.270 | Local government accounting—Expense of audit, what constitutes. | |
| 43.09.280 | Local government accounting—Expense of examination. | |
| 43.09.2801 | Local government accounting—Expense of audit—Additional charge. | |
| 43.09.281 | Appeal procedure to be adopted—Inclusion of number and disposition of appeals in annual report. | |
| 43.09.282 | Local government accounting—Municipal revolving account—Records of auditing costs. | |
| 43.09.285 | Joint operations by municipal corporations or political subdivisions—Deposit and control of funds. | |
| 43.09.2851 | Repayment of amounts charged to another fund within same political subdivision to be credited to original fund or appropriation—Expenditure. | |
| 43.09.2853 | Municipal corporations authorized to establish line of credit for payment of warrants—Interest. | |
| 43.09.2855 | Local governments—Use of credit cards. | |
| 43.09.2856 | School district audits—School district compliance with RCW 28A.150.276 and 28A.505.240—Report of findings. | |
AGENCY AUDITS | ||
| 43.09.290 | Post-audit of state agencies—Definitions. | |
| 43.09.310 | Audit of statewide combined financial statements—Post-audits of state agencies—Periodic audits—Reports—Filing. | |
| 43.09.312 | Post-audits of state agencies under RCW 43.09.310—Noncompliance—Remediation—Referral to attorney general. | |
| 43.09.330 | Audit disclosing malfeasance or nonfeasance—Action by attorney general. | |
| 43.09.340 | Post-audit of books of state auditor. | |
| 43.09.410 | Auditing services revolving account—Created—Purpose. | |
| 43.09.412 | Auditing services revolving account—Transfers and payments into account—Allotments to state auditor. | |
| 43.09.414 | Auditing services revolving account—Disbursements. | |
| 43.09.416 | Auditing services revolving account—Allocation of costs to funds, accounts, and agencies—Billing rate. | |
| 43.09.418 | Auditing services revolving account—Direct payments from state agencies. | |
| 43.09.420 | Audit of revolving, local, and other funds and accounts. | |
| 43.09.430 | Performance audits—Definition. | |
| 43.09.440 | Performance audits—Comments. | |
| 43.09.455 | Performance audits—Follow-up and corrective action—Progress reports. | |
| 43.09.465 | Comprehensive performance audit of state printing services. | |
| 43.09.470 | Comprehensive performance audits—Scope—Reports. | |
| 43.09.471 | Short title—Effective date—2006 c 1 (Initiative Measure No. 900). | |
| 43.09.475 | Performance audits of government account. | |
| 43.09.480 | Long-term services and supports trust program—Audit—Report. | |
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 and cannabis 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 s 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 s 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 s 24.
Salary, amount of: State Constitution Art. 3 s 20, Art. 28 s 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 s 10.
Term of office: State Constitution Art. 3 s 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.