CERTIFICATION OF ENROLLMENT

                  SUBSTITUTE SENATE BILL 5606

                        53rd Legislature

                      1993 Regular Session

Passed by the Senate April 18, 1993   YEAS 38   NAYS 0 President of the Senate Passed by the House April 9, 1993   YEAS 98   NAYS 0

CERTIFICATE I, Marty Brown, Secretary of the Senate of the State of Washington, do hereby certify that the attached is SUBSTITUTE SENATE BILL 5606 as passed by the Senate and the House of Representatives on the dates hereon set forth.

Speaker of the        House of Representatives

Secretary

Approved Place Style On Codes above, and Style Off Codes below.

FILED

Governor of the State of Washington

Secretary of State                        State of Washington

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                                            SUBSTITUTE SENATE BILL 5606

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                                                            AS AMENDED BY THE HOUSE

                                                       Passed Legislature - 1993 Regular Session

State of Washington                              53rd Legislature                             1993 Regular Session

By Senate Committee on Ways & Means (originally sponsored by Senators Prince, Vognild, Cantu, Fraser, Newhouse, Prentice, McAuliffe, Sutherland, Moore and Winsley)

Read first time 03/08/93.

Directing the state auditor to scrutinize funds and accounts under the control of state agencies.

          AN ACT Relating to auditing funds under the control of state agencies; adding a new section to chapter 43.09 RCW.

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

NEW SECTION. Sec. 1.  A new section is added to chapter 43.09 RCW to read as follows:

          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 accounts that are not managed by or in the care of the state treasurer and that are under the control of state agencies, including but not limited to state departments, boards, and commissions.  In conducting the audits of these funds and accounts, the auditor shall examine revenues and expenditures or assets and liabilities, accounting methods and procedures, and recordkeeping practices.  In addition to including the results of these examinations as part of the routine audits of the agencies, the auditor shall report to the legislature on the status of all such funds and accounts that have been examined during the preceding biennium and any recommendations for their improved financial management.  Such a report shall be filed with the legislature within five months of the end of each biennium regarding the funds and accounts audited during the biennium.  The first such report shall be filed by December 1, 1993, regarding any such funds and accounts audited during the 1991-93 biennium.

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