Revised Code of Washington - RCW Title 43 State Government -- Executive - Chapter 43.09 State Auditor

43.09.010 Residence -- Office -- Bond -- Oath
The state auditor shall reside and keep his or her office at the seat of government. Before entering upon his or her duties he or ...

43.09.020 Auditor of public accounts
The auditor shall be auditor of public accounts, and shall have such powers and perform such duties in connection therewith as may be prescribed by ...

43.09.025 Deputy auditors -- Assistant directors
The state auditor may appoint deputies and assistant directors as necessary to carry out the duties of the office of the state auditor. These individuals ...

43.09.035 Assistants -- Personnel
The state auditor may appoint and employ other assistants and personnel necessary to carry out the work of the office of the state auditor.[1995 c ...

43.09.045 Contracts with certified public accountants
The state auditor may contract with public accountants certified in Washington to carry out those portions of the duties of auditing state agencies and local ...

43.09.050 General duties of auditor
The auditor shall: (1) Except as otherwise specifically provided by law, audit the accounts of all collectors of the revenue and other holders of public ...

43.09.055 Audit of entities with state contracts or grants -- Costs
The state auditor may, where there is reasonable cause to believe that a misuse of state moneys has occurred, conduct an audit of financial and ...

43.09.065 Audit of entities with state contracts or grants -- Report regarding criminal misuse of public moneys
If after a financial audit of an entity that receives public moneys under contract or grant in return for services, there is reasonable cause to ...

43.09.165 Subpoenas -- Compulsory process -- Witnesses -- Oaths -- Testimony -- Penalty
(1) The state auditor, his or her employees and every person legally appointed to perform such service, may issue subpoenas and compulsory process and direct ...

43.09.170 May administer oaths
The state auditor may administer all oaths required by law in matters pertaining to the duties of his or her office.[1995 c 301 § 6; ...

43.09.180 Seal -- Copies of documents as evidence
The state auditor shall keep a seal of office for the identification of all papers, writings, and documents required by law to be certified by ...

43.09.185 Loss of public funds -- Illegal activity -- Report to state auditor's office
State agencies and local governments shall immediately report to the state auditor's office known or suspected loss of public funds or assets or other illegal ...

43.09.186 Toll-free efficiency hotline -- Duties -- Annual overview and update
(1) Within existing funds, the state auditor must establish a toll-free telephone line that is available to public employees and members of the public to ...

43.09.200 Local government accounting -- Uniform system of accounting
The state auditor shall formulate, prescribe, and install a system of accounting and reporting for all local governments, which shall be uniform for every public ...

43.09.205 Local government accounting -- Costs of public works -- Standard form
The state auditor shall prescribe a standard form with which the accounts and records of costs of all local governments shall be maintained as required ...

43.09.210 Local government accounting -- Separate accounts for each fund or activity -- Exemption for agency surplus personal property
Separate accounts shall be kept for every appropriation or fund of a taxing or legislative body showing date and manner of each payment made therefrom, ...

43.09.220 Local government accounting -- Separate accounts for public service industries
Separate accounts shall be kept for every public service industry of every local government, which shall show the true and entire cost of the ownership ...

43.09.230 Local government accounting -- Annual reports -- Comparative statistics
The state auditor shall require from every local government financial reports covering the full period of each fiscal year, in accordance with the forms and ...

43.09.240 Local government accounting -- Public officers and employees -- Duty to account and report -- Removal from office -- Deposit of collections
Every public officer and employee of a local government shall keep all accounts of his or her office in the form prescribed and make all ...

43.09.245 Local government accounting -- Examination of financial affairs
The state auditor has the power to examine all the financial affairs of every local government and its officers and employees.[1995 c 301 § 14.] ...

43.09.260 Local government accounting -- Examination of local governments -- Reports -- Action by attorney general
The examination of the financial affairs of all local governments shall be made at such reasonable, periodic intervals as the state auditor shall determine. However, ...

43.09.265 Local government accounting -- Review of tax levies of local governments
The state auditor shall review the tax levies of all local governments in the regular examinations under RCW 43.09.260.[1995 c 301 § 16; 1979 ex.s. ...

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 ...

43.09.280 Local government accounting -- Expense of examination
The expense of auditing public accounts shall be borne by each entity subject to such audit for the auditing of all accounts under its jurisdiction ...

43.09.2801 Local government accounting -- Expense of audit -- Additional charge
(1) From July 1, 1992, to June 30, 1995, the state auditor shall charge an entity subject to an audit an additional ten cents per ...

43.09.281 Appeal procedure to be adopted -- Inclusion of number and disposition of appeals in annual report
The state auditor shall adopt appropriate rules pursuant to chapter 34.05 RCW, the administrative procedure act, to provide a procedure whereby a *taxing district may ...

43.09.282 Local government accounting -- Municipal revolving account -- Records of auditing costs
For the purposes of centralized funding, accounting, and distribution of the costs of the audits performed on local governments by the state auditor, there is ...

43.09.285 Joint operations by municipal corporations or political subdivisions -- Deposit and control of funds
Whenever by law, two or more municipal corporations or political subdivisions of the state are permitted by law to engage in a joint operation, the ...

43.09.2851 Repayment of amounts charged to another fund within same political subdivision to be credited to original fund or appropriation -- Expenditure
Except as otherwise provided by law, amounts charged by a county, city, or other municipal or quasi municipal corporation for providing services or furnishing materials ...

43.09.2853 Municipal corporations authorized to establish line of credit for payment of warrants -- Interest
Any municipal corporation is authorized to establish a line of credit with any *qualified public depositary to be drawn upon for cashing its warrants, to ...

43.09.2855 Local governments -- Use of credit cards
(1) Local governments, including counties, cities, towns, special purpose districts, municipal and quasi-municipal corporations, and political subdivisions, are authorized to use credit cards for official ...

43.09.290 Post-audit of state agencies -- Definitions
For the purposes of RCW 43.09.290 through 43.09.340 and 43.09.410 through 43.09.418, post-audit means an audit of the books, records, funds, accounts, and financial transactions ...

43.09.310 Audit of statewide combined financial statements -- Post-audits of state agencies -- Periodic audits -- Reports -- Filing
(1) Except as provided in subsection (2) of this section, the state auditor shall annually audit the statewide combined financial statements prepared by the office ...

43.09.330 Audit disclosing malfeasance or nonfeasance -- Action by attorney general
If any audit of a state agency discloses malfeasance, misfeasance, or nonfeasance in office on the part of any public officer or employee, within thirty ...

43.09.340 Post-audit of books of state auditor
The governor shall, at least every two years, provide for a post-audit of the books, accounts, and records of the state auditor, and the funds ...

43.09.410 Auditing services revolving account -- Created -- Purpose
An auditing services revolving account is hereby created in the state treasury for the purpose of a centralized funding, accounting, and distribution of the actual ...

43.09.412 Auditing services revolving account -- Transfers and payments into account -- Allotments to state auditor
The amounts to be disbursed from the auditing services revolving account shall be paid from funds appropriated to any and all state agencies for auditing ...

43.09.414 Auditing services revolving account -- Disbursements
Disbursements from the auditing services revolving account shall be made pursuant to vouchers executed by the state auditor or his or her designee in accordance ...

43.09.416 Auditing services revolving account -- Allocation of costs to funds, accounts, and agencies -- Billing rate
The state auditor shall keep such records as are necessary to facilitate proper allocation of costs to funds and accounts and state agencies served and ...

43.09.418 Auditing services revolving account -- Direct payments from state agencies
In cases where there are unanticipated demands for auditing services or where there are insufficient funds on hand or available for payment through the auditing ...

43.09.420 Audit of revolving, local, and other funds and accounts
As part of the routine audits of state agencies, the state auditor shall audit all revolving funds, local funds, and other state funds and state ...

43.09.430 Performance audits -- Definitions
For purposes of RCW 43.09.435 through 43.09.460: (1) "Board" means the citizen advisory board created in RCW 43.09.435. (2) "Draft work plan" means the work ...

43.09.435 Performance audits -- Citizen advisory board
(1) The citizen advisory board is created to improve efficiency, effectiveness, and accountability in state government. (2) The board shall consist of ten members as ...

43.09.440 Performance audits -- Collaboration with joint legislative audit and review committee -- Criteria -- Statewide performance review -- Contracting out -- Release of audit reports
(1) The board and the state auditor shall collaborate with the joint legislative audit and review committee regarding performance audits of state government. (a) The ...

43.09.445 Performance audits -- Local jurisdictions
If the legislative authority of a local jurisdiction requests a performance audit of programs under its jurisdiction, the state auditor has the discretion to conduct ...

43.09.450 Performance audits -- Audit of performance audit program
By June 30, 2007, and each four years thereafter, the joint legislative audit and review committee shall contract with a private entity for a performance ...

43.09.455 Performance audits -- Follow-up and corrective action -- Progress reports
The audited agency is responsible for follow-up and corrective action on all performance audit findings and recommendations. The audited agency's plan for addressing each audit ...

43.09.460 Performance audits -- Appropriation -- Budget request
(1) Each biennium the legislature shall appropriate such sums as may be necessary, not to exceed an amount equal to two one-hundredths of one percent ...

43.09.470 Comprehensive performance audits -- Scope -- Reports
In addition to audits authorized under RCW 43.88.160, the state auditor shall conduct independent, comprehensive performance audits of state government and each of its agencies, ...

43.09.471 Short title -- Effective date -- 2006 c 1 (Initiative Measure No. 900)
This act shall be called the performance audits of government act and takes effect December 8, 2005.[2006 c 1 § 10 (Initiative Measure No. 900, ...

43.09.475 Performance audits of government account
The performance audits of government account is hereby created in the custody of the state treasurer. Revenue identified in RCW 82.08.020(5) and 82.12.0201 shall be ...