43.09.265  <<  43.09.270 >>   43.09.280

Local government accountingExpense of audit, what constitutes.

The expense of auditing local governments and those expenses directly related to prescribing accounting systems, training, maintenance of working capital including reserves for late and uncollectible accounts and necessary adjustments to billings, and field audit supervision, shall be considered expenses of auditing public accounts within the meaning of RCW 43.09.280 and 43.09.282, and shall be prorated for that purpose equally among all entities directly affected by such service.

NOTES:

Effective date1993 c 315: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1993." [ 1993 c 315 § 2.]
SeverabilityEffective date1991 sp.s. c 16: See notes following RCW 9.46.100.
Site Contents
Selected content listed in alphabetical order under each group