Revised Code of Washington - RCW Title 43 State Government -- Executive - Section 43.09.270 Local government accounting -- Expense of audit, what constitutes

§ 43.09.270. Local government accounting -- Expense 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.

[1995 c 301 § 17; 1993 c 315 § 1; 1991 sp.s. c 16 § 920; 1982 c 206 § 1; 1965 c 8 § 43.09.270. Prior: 1963 c 209 § 4; 1911 c 30 § 1; 1909 c 76 § 10; RRS § 9960.]

Notes:
     Effective date -- 1993 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.]

     Severability -- Effective date -- 1991 sp.s. c 16: See notes following RCW 9.46.100.

Sections:  Previous  43.09.210  43.09.220  43.09.230  43.09.240  43.09.245  43.09.260  43.09.265  43.09.270  43.09.280  43.09.2801  43.09.281  43.09.282  43.09.285  43.09.2851  43.09.2853  Next

Last modified: April 7, 2009