Z-0577.1                   _______________________________________________

                                                     SENATE BILL 5823

                              _______________________________________________

State of Washington                              53rd Legislature                             1993 Regular Session

By Senator Rinehart; by request of Office of Financial Management

Read first time 02/16/93.  Referred to Committee on Government Operations.

Funding the state auditor municipal corporation division.

          AN ACT Relating to funding for the state auditor's office; amending RCW 43.09.230 and 43.09.270; providing an effective date; and declaring an emergency.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

        Sec. 1.  RCW 43.09.230 and 1989 c 168 s 1 are each amended to read as follows:

          The state auditor shall require from every taxing district and other political subdivisions financial reports covering the full period of each fiscal year, in accordance with the forms and methods prescribed by the state auditor, which shall be uniform for all accounts of the same class.

          Such reports shall be prepared, certified, and filed with the division within one hundred fifty days after the close of each fiscal year.

          The reports shall contain accurate statements, in summarized form, of all collections made, or receipts received, by the officers from all sources; all accounts due the public treasury, but not collected; and all expenditures for every purpose, and by what authority authorized; and also:  (1) A statement of all costs of ownership and operation, and of all income, of each and every public service industry owned and operated by a municipality; (2) a statement of the entire public debt of every taxing district, to which power has been delegated by the state to create a public debt, showing the purpose for which each item of the debt was created, and the provisions made for the payment thereof; (3) a classified statement of all receipts and expenditures by any public institution; together with such other information as may be required by the state auditor.

          The reports shall be certified as to their correctness by the state auditor, the state auditor's deputies, or other person legally authorized to make such certificate.

          Their substance shall be published in an annual volume of comparative statistics ((at the expense of the state)) as a public document.

        Sec. 2.  RCW 43.09.270 and 1991 sp.s. c 16 s 920 are each amended to read as follows:

          The expense of maintaining and operating the division ((shall be paid out of the state general fund:  PROVIDED, That)) of municipal corporations and those expenses directly related to the prescribing of accounting systems, training, maintenance of working capital including reserves for late and uncollectable accounts and necessary adjustments to billings, and field audit supervision, shall be considered as 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.

          ((During the fiscal biennium ending June 30, 1993, the expense of maintaining and operating the division of municipal corporations shall be paid from the municipal revolving fund under RCW 43.09.282.))

NEW SECTION. Sec. 3.  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.

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