Revised Code of Washington - RCW Title 43 State Government -- Executive - Chapter 43.88 State Budgeting, Accounting, And Reporting System

43.88.005 Finding--Intent
The legislature finds that agency missions, goals, and objectives should focus on statewide results. It is the intent of the legislature to focus the biennial ...

43.88.010 Purpose -- Intent
It is the purpose of this chapter to establish an effective state budgeting, accounting, and reporting system for all activities of the state government, including ...

43.88.020 Definitions
(1) "Budget" means a proposed plan of expenditures for a given period or purpose and the proposed means for financing these expenditures. (2) "Budget document" ...

43.88.025 "Director" defined
Unless the context clearly requires a different interpretation, whenever "director" is used in this chapter, it shall mean the director of financial management created in ...

43.88.027 Annual financial report
The governor, through the director, shall prepare and publish within six months of the end of the fiscal year, as a matter of public record, ...

43.88.030 Instructions for submitting budget requests -- Content of the budget document or documents -- Separate budget document or schedules -- Format changes
(1) The director of financial management shall provide all agencies with a complete set of instructions for submitting biennial budget requests to the director at ...

43.88.0301 Capital budget instructions -- Additional information -- Staff support from department of community, trade, and economic development
(1) The office of financial management must include in its capital budget instructions, beginning with its instructions for the 2003-05 capital budget, a request for ...

43.88.031 Capital appropriation bill -- Estimated general fund debt service costs
A capital appropriation bill shall include the estimated general fund debt service costs associated with new capital appropriations contained in that bill for the biennia ...

43.88.032 Maintenance costs, operating budget -- Debt-financed pass-through money, budget document
(1) Normal maintenance costs shall be programmed in the operating budget rather than in the capital budget. (2) All debt-financed pass-through money to local governments ...

43.88.033 State expenditure limit -- Budget document to reflect
The budget document submitted by the governor to the legislature under RCW 43.88.030 shall reflect the state expenditure limit established under chapter 43.135 RCW and ...

43.88.035 Changes in accounting methods, practices or statutes -- Explanation in budget document or appendix required -- Contents
Any changes in accounting methods and practices or in statutes affecting expenditures or revenues for the ensuing biennium relative to the then current fiscal period ...

43.88.037 Comprehensive budgeting, accounting, and reporting system conforming to generally accepted accounting principles -- Budget document to conform
(1) The director of financial management shall devise and maintain a comprehensive budgeting, accounting, and reporting system in conformance with generally accepted accounting principles applicable ...

43.88.050 Cash deficit
Cash deficit of the current fiscal period is defined for purposes of this chapter as the amount by which the aggregate of disbursements charged to ...

43.88.060 Legislative review of budget document and budget bill or bills -- Time for submission
The governor shall submit the budget document for the 1975-77 biennium and each succeeding biennium to the legislature no later than the twentieth day of ...

43.88.067 Fee and expense report -- Impact of amounts awarded to prevailing party in agency action
The office of financial management shall create a report annually on the amount of fees and other expenses awarded during the preceding fiscal year pursuant ...

43.88.070 Appropriations
Appropriations shall be deemed maximum authorizations to incur expenditures but the governor shall exercise all due supervision and control to ensure that expenditure rates are ...

43.88.080 Adoption of budget
Adoption of the omnibus appropriation bill or bills by the legislature shall constitute adoption of the budget and the making of appropriations therefor. A budget ...

43.88.090 Development of budget -- Detailed estimates -- Mission statement, measurable goals, quality and productivity objectives -- Integration of strategic plans and performance assessment procedures -- Reviews by office of financial management -- Governor-elect input
(1) For purposes of developing budget proposals to the legislature, the governor shall have the power, and it shall be the governor's duty, to require ...

43.88.100 Executive hearings
The governor may provide for hearings on all agency requests for expenditures to enable him to make determinations as to the need, value or usefulness ...

43.88.110 Expenditure programs -- Maintenance summary reports--Allotments -- Reserves -- Monitor capital appropriations -- Predesign review for major capital construction
This section sets forth the expenditure programs and the allotment and reserve procedures to be followed by the executive branch for public funds. (1) Allotments ...

43.88.120 Revenue estimates
Each agency engaged in the collection of revenues shall prepare estimated revenues and estimated receipts for the current and ensuing biennium and shall submit the ...

43.88.122 Transportation agency revenue forecasts -- Variances
Where there are variances of revenue forecasts between the office of financial management and the transportation revenue forecast council, for those transportation agencies that are ...

43.88.125 Study of transportation-related funds or accounts -- Coordination of activities
The standing committees on transportation of the house and senate shall, in coordination with the joint legislative audit and review committee, the legislative evaluation and ...

43.88.130 When contracts and expenditures prohibited
No agency shall expend or contract to expend any money or incur any liability in excess of the amounts appropriated for that purpose: PROVIDED, That ...

43.88.140 Lapsing of appropriations
All appropriations shall lapse at the end of the fiscal period for which the appropriations are made to the extent that they have not been ...

43.88.145 Capital projects -- Transfer of excess appropriation authority
(1) The capital appropriations act may authorize the governor, through the director of financial management, to transfer the appropriation authority for a capital project that ...

43.88.150 Priority of expenditures -- Appropriated and nonappropriated funds -- Matching funds, disburse state moneys proportionally
(1) For those agencies that make expenditures from both appropriated and nonappropriated funds for the same purpose, the governor shall direct such agencies to charge ...

43.88.160 Fiscal management -- Powers and duties of officers and agencies
This section sets forth the major fiscal duties and responsibilities of officers and agencies of the executive branch. The regulations issued by the governor pursuant ...

43.88.162 State auditor's powers and duties--Performance audits
In addition to the authority given the state auditor in RCW 43.88.160(6), the state auditor is authorized to contract for and oversee performance audits pursuant ...

43.88.170 Refunds of erroneous or excessive payments
Whenever any law which provides for the collection of fees or other payment by an agency does not authorize the refund of erroneous or excessive ...

43.88.175 Credit reporting agencies -- State agency use
State agencies may report receivables to credit reporting agencies whenever the agency determines that such reporting would be cost-effective and does not violate confidentiality or ...

43.88.180 When appropriations required or not required
Appropriations shall not be required for refunds, as provided in RCW 43.88.170, nor in the case of payments other than for administrative expenses or capital ...

43.88.190 Revolving funds
Revolving funds shall not be created by law except to finance the operations of service units, or units set up to supply goods and services ...

43.88.195 Establishment of accounts or funds outside treasury without permission of director of financial management prohibited
After August 11, 1969, no state agency, state institution, state institution of higher education, which shall include all state universities, regional universities, The Evergreen State ...

43.88.200 Public records
All agency records reflecting financial transactions, such records being defined for purposes of this chapter to mean books of account, financial statements, and supporting records ...

43.88.205 Federal funds and programs -- Participating agencies to give notice -- Progress reports
(1) Whenever an agency makes application, enters into a contract or agreement, or submits state plans for participation in, and for grants of federal funds ...

43.88.210 Transfer of certain powers and duties
It is the intent of this chapter to assign to the governor's office authority for developing and maintaining a state budgeting, accounting, and reporting system ...

43.88.220 Federal law controls in case of conflict -- Rules
If any part of this chapter shall be found to be in conflict with federal requirements which are a prescribed condition to the allocation of ...

43.88.230 Legislative agencies and committees deemed part of legislative branch
For the purposes of this chapter, the statute law committee, the joint legislative audit and review committee, the joint transportation committee, the legislative evaluation and ...

43.88.240 Exemption of Washington state commodity commissions
Unless otherwise directed in the commodity commission enabling statute, this chapter shall not apply to the Washington state commodity commissions created either under separate statute ...

43.88.250 Emergency expenditures
Whenever an emergency shall arise necessitating an expenditure for the preservation of peace, health or safety, or for the carrying on of the necessary work ...

43.88.260 Deficiencies prohibited -- Exceptions
(1) It shall be unlawful for any agency head or disbursing officer to incur any cash deficiency and any appointive officer or employee violating the ...

43.88.265 Construction accounts -- Exception to certain accounting requirements
In order to comply with the provisions of the federal tax reform act of 1986, construction accounts that receive bond proceeds are exempt from RCW ...

43.88.270 Penalty for violations
Any officer or employee violating, or wilfully refusing or failing to comply with, any provision of this chapter shall be guilty of a misdemeanor.[1975-'76 2nd ...

43.88.280 Fiscal responsibilities of state officers and employees -- "State officer or employee" defined
As used in RCW 43.88.290 and 43.88.300 the term "state officer or employee" includes the members of the governing body of any state agency, as ...

43.88.290 Fiscal responsibilities of state officers and employees -- Prohibitions relative to appropriations and expenditures
No state officer or employee shall intentionally or negligently: Over-expend or over-encumber any appropriation made by law; fail to properly account for any expenditures by ...

43.88.300 Fiscal responsibilities of state officers and employees -- Violations -- Civil penalties -- Forfeiture
(1) Where there is reason to believe that a present or former state officer or employee has violated or threatens to violate RCW 43.88.290, the ...

43.88.310 Fiscal responsibilities of state officers and employees -- Duties of legislative auditor, attorney general
(1) The legislative auditor of the office of the joint legislative audit and review committee, with the concurrence of the joint legislative audit and review ...

43.88.320 Fiscal responsibilities of state officers and employees -- Civil penalties additional to other penalties
The civil penalties provided by RCW 43.88.280 through 43.88.320 are in addition to any other penalties which may be provided by law.[1977 ex.s. c 320 ...

43.88.350 Legal services revolving fund -- General administration services account -- Approval of certain changes required
Any rate increases proposed for or any change in the method of calculating charges from the legal services revolving fund or services provided in accordance ...

43.88.500 State boards, commissions, councils, and committees -- Legislative finding and declaration
The legislature finds that members of boards, commissions, councils, and committees in state government make a valuable contribution to the public welfare. Nevertheless, the legislature ...

43.88.505 State boards, commissions, councils, and committees -- Compilation of list, information
(1) The director of financial management shall compile, and revise within ninety days after the beginning of each biennium, a current list of all permanent ...

43.88.510 State boards, commissions, councils, and committees -- Submission of list and data to legislature
Not later than ninety days after the beginning of each biennium, the director of financial management shall submit the compiled list of boards, commissions, councils, ...

43.88.515 State boards, commissions, councils, and committees -- Agencies to submit lists, information
(1) In order to facilitate the compilation of data required by RCW 43.88.505, each agency of the executive, legislative, and judicial branches of state government ...

43.88.550 Forest fire fighting expenses -- Transfers to Clarke-McNary fund
Based on schedules submitted by the director of financial management, the state treasurer shall transfer from the general fund -- state, or such other funds ...

43.88.560 Information technology projects -- Funding policies and standards
The director of financial management shall establish policies and standards governing the funding of major information technology projects as required under RCW 43.105.190(2).[1992 c 20 ...

43.88.570 Social services provided by nongovernment entities receiving state moneys--Report by agencies--Audits
(1) Each state agency shall submit a report to the office of the state auditor listing each nongovernment entity that received over three hundred thousand ...

43.88.580 Database of state agency contracts for personal services -- State expenditure information web site
(1) The office of financial management shall make electronically available to the public a database of state agency contracts for personal services required to be ...

43.88.899 Intent -- Periodic review
The amendments to chapter 43.88 RCW by chapter 215, Laws of 1986 are intended to improve the reporting of state budgeting, accounting, and other fiscal ...

43.88.901 Severability -- 1973 1st ex.s. c 100
If any provision of this 1973 amendatory act, or its application to any person or circumstance is held invalid, the remainder of the act, or ...

43.88.902 Severability -- 1975 1st ex.s. c 293
If any provision of this 1975 amendatory act, or its application to any person or circumstance is held invalid, the remainder of the act, or ...

43.88.903 Severability -- 1977 c 23
If any provision of this act, or its application to any person or circumstance is held invalid, the remainder of the act, or the application ...

43.88.910 Effective date -- 1975 1st ex.s. c 293
This 1975 amendatory act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its ...