1889.E AAS 4/12/95
EHB 1889 - S COMM AMD (S2838.1)
By Committee on Government Operations
ADOPTED AS AMENDED 4/12/95
Strike everything after the enacting clause and insert the following:
"Sec. 1. RCW 43.09.010 and 1965 c 8 s 43.09.010 are each amended to read as follows:
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 she shall execute and
deliver to the secretary of state a bond to the state in the sum of fifty
thousand dollars, to be approved by the governor, conditioned for the faithful
performance of all duties required ((of him)) by law. He or she
shall take an oath of office before any person authorized to administer oaths,
and file a copy thereof, together with ((his)) the required bond,
in the office of the secretary of state.
NEW SECTION. Sec. 2. 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 serve at the pleasure of the state auditor and are exempt from the provisions of chapter 41.06 RCW as stated in RCW 41.06.070(1)(y).
NEW SECTION. Sec. 3. The state auditor may appoint and employ other assistants and personnel necessary to carry out the work of the office of the state auditor.
NEW SECTION. Sec. 4. 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 governments as the state auditor may determine.
NEW SECTION. Sec. 5. The state auditor, his or her employees and every person legally appointed to perform such service, may issue subpoenas and compulsory process and direct the service thereof by any constable or sheriff, compel the attendance of witnesses and the production of books and papers before him or her at any designated time and place, and may administer oaths.
When any person summoned to appear and give testimony neglects or refuses to do so, or neglects or refuses to answer any question that may be put to him or her touching any matter under examination, or to produce any books or papers required, the person making such examination shall apply to a superior court judge of the proper county to issue a subpoena for the appearance of such person before him or her; and the judge shall order the issuance of a subpoena for the appearance of such person forthwith before him or her to give testimony; and if any person so summoned fails to appear, or appearing, refuses to testify, or to produce any books or papers required, he or she shall be subject to like proceedings and penalties for contempt as witnesses in the superior court. Willful false swearing in any such examination shall be perjury and punishable as such.
Sec. 6. RCW 43.09.170 and 1965 c 8 s 43.09.170 are each amended to read as follows:
The state auditor may administer all oaths required by law in matters pertaining to the duties of his or her office.
Sec. 7. RCW 43.09.180 and 1965 c 8 s 43.09.180 are each amended to read as follows:
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 him or her, and copies authenticated and certified of all papers and documents lawfully deposited in his or her office shall be received in evidence with the same effect as the originals.
NEW SECTION. Sec. 8. 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 activity.
Sec. 9. RCW 43.09.200 and 1965 c 8 s 43.09.200 are each amended to read as follows:
The state auditor((,
through such division,)) shall formulate, prescribe, and install a system
of accounting and reporting for all local governments, which shall be
uniform for every public institution, and every public office, and every public
account of the same class.
The system shall exhibit true accounts and detailed statements of funds collected, received, and expended for account of the public for any purpose whatever, and by all public officers, employees, or other persons.
The accounts shall show the receipt, use, and disposition of all public property, and the income, if any, derived therefrom; all sources of public income, and the amounts due and received from each source; all receipts, vouchers, and other documents kept, or required to be kept, necessary to isolate and prove the validity of every transaction; all statements and reports made or required to be made, for the internal administration of the office to which they pertain; and all reports published or required to be published, for the information of the people regarding any and all details of the financial administration of public affairs.
Sec. 10. RCW 43.09.205 and 1987 c 120 s 4 are each amended to read as follows:
The state auditor((,
through the division of municipal corporations,)) shall prescribe a
standard form with which the accounts and records of costs of all local
governments shall be maintained as required under RCW 39.04.070.
Sec. 11. RCW 43.09.220 and 1965 c 8 s 43.09.220 are each amended to read as follows:
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 and operation thereof, the amount collected annually by general or special taxation for service rendered to the public, and the amount and character of the service rendered therefor, and the amount collected annually from private users for service rendered to them, and the amount and character of the service rendered therefor.
Sec. 12. RCW 43.09.230 and 1993 c 18 s 2 are each amended to read as follows:
The state auditor shall
require from every ((taxing district and other political subdivisions)) local
government 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)) state auditor
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)) local government;
(2) a statement of the entire public debt of every ((taxing district)) local
government, 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; and (4) a statement of
all expenditures for labor relations consultants, with the identification of
each consultant, compensation, and the terms and conditions of each agreement
or arrangement; 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))
certification.
Their substance shall be published in an annual volume of comparative statistics at the expense of the state as a public document.
Sec. 13. RCW 43.09.240 and 1991 c 245 s 13 are each amended to read as follows:
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 reports required by the state auditor. Any public officer or employee who refuses or willfully neglects to perform such duties shall be subject to removal from office in an appropriate proceeding for that purpose brought by the attorney general or by any prosecuting attorney.
Every public officer
and employee, whose duty it is to collect or receive payments due or for the
use of the public shall deposit such moneys collected or received by him or her
with the treasurer of the ((taxing district)) local government
once every twenty-four consecutive hours. The treasurer may in his or her
discretion grant an exception where such daily transfers would not be
administratively practical or feasible.
In case a public
officer or employee collects or receives funds for the account of a ((taxing
district)) local government of which he or she is an officer or
employee, the treasurer shall, by Friday of each week, pay to the proper
officer of the ((taxing district)) local government for the
account of which the collection was made or payment received, the full amount
collected or received during the current week for the account of the district.
NEW SECTION. Sec. 14. The state auditor has the power to examine all the financial affairs of every local government and its officers and employees.
Sec. 15. RCW 43.09.260 and 1991 sp.s. c 30 s 26 are each amended to read as follows:
((The state auditor,
the chief examiner, and every state examiner shall have power by himself or
herself or by any person legally appointed to perform the service, to examine
into all financial affairs of every public office and officer.))
The examination of the
financial affairs of all ((taxing districts)) local governments
shall be made at such reasonable, periodic intervals as the state auditor shall
determine. However, an examination of the financial affairs of all ((taxing
districts)) local governments shall be made at least once in every
three years, and an examination of individual local government health and
welfare benefit plans and local government self-insurance programs shall be
made at least once every two years. The term (("taxing districts"))
local governments for purposes of ((RCW 43.09.190 through 43.09.285))
this chapter includes but is not limited to all counties, cities, and
other political subdivisions, municipal corporations, and quasi-municipal
corporations, however denominated.
The state auditor shall
establish a schedule to govern the auditing of ((taxing districts)) local
governments which shall include: A designation of the various
classifications of ((taxing districts)) local governments; a
designation of the frequency for auditing each type of ((taxing district))
local government; and a description of events which cause a more
frequent audit to be conducted.
On every such
examination, inquiry shall be made as to the financial condition and resources
of the ((taxing district)) local government; whether the
Constitution and laws of the state, the ordinances and orders of the ((taxing
district)) local government, and the requirements of the ((division
of municipal corporations)) state auditor have been properly
complied with; and into the methods and accuracy of the accounts and reports.
((The state auditor,
his or her deputies, every state examiner and every person legally appointed to
perform such service, may issue subpoenas and compulsory process and direct the
service thereof by any constable or sheriff, compel the attendance of witnesses
and the production of books and papers before him or her at any designated time
and place, and may administer oaths.
When any person
summoned to appear and give testimony neglects or refuses so to do, or neglects
or refuses to answer any question that may be put to him or her touching any
matter under examination, or to produce any books or papers required, the
person making such examination shall apply to a superior court judge of the
proper county to issue a subpoena for the appearance of such person before him
or her; and the judge shall order the issuance of a subpoena for the appearance
of such person forthwith before him to give testimony; and if any person so
summoned fails to appear, or appearing, refuses to testify, or to produce any
books or papers required, he or she shall be subject to like proceedings and
penalties for contempt as witnesses in the superior court. Willful false
swearing in any such examination shall be perjury and punishable as such.))
A report of such
examination shall be made ((in triplicate, one copy to be)) and
filed in the office of ((the)) state auditor, and one ((in))
copy shall be transmitted to the ((auditing department of the taxing
district reported upon, and one in the office of the attorney general)) local
government. A copy of any report containing findings of noncompliance with
state law shall be transmitted to the attorney general. If any such report
discloses malfeasance, misfeasance, or nonfeasance in office on the part of any
public officer or employee, within thirty days from the receipt of his or
her copy of the report, the attorney general shall institute, in the proper
county, such legal action as is proper in the premises by civil process and
prosecute the same to final determination to carry into effect the findings of
the examination.
It shall be unlawful
for ((the county commissioners or any board or officer)) any local
government or the responsible head thereof, to make a settlement or
compromise of any claim arising out of such malfeasance, misfeasance, or
nonfeasance, or any action commenced therefor, or for any court to enter upon
any compromise or settlement of such action, without the written approval and
consent of the attorney general and the state auditor.
Sec. 16. RCW 43.09.265 and 1979 ex.s. c 218 s 7 are each amended to read as follows:
The state auditor((,
through the division of municipal corporations,)) shall review the tax
levies of all ((municipal corporations)) local governments in the
regular examinations under RCW 43.09.260.
Sec. 17. RCW 43.09.270 and 1993 c 315 s 1 are each amended to read as follows:
The expense of ((maintaining
and operating the division of municipal corporations)) auditing local
governments and those expenses directly related to ((the))
prescribing ((of)) accounting systems, training, maintenance of working
capital including reserves for late and ((uncollectable)) uncollectible
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.
Sec. 18. RCW 43.09.280 and 1979 c 71 s 2 are each amended to read as follows:
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 and the state auditor shall
certify the expense of such audit to the fiscal or warrant-issuing officer of
such entity, who shall immediately make payment to the ((division of
municipal corporations)) state auditor. If the expense as certified
is not paid by any ((taxing district)) local government within
thirty days from the date of certification, the state auditor may certify the
expense to the auditor of the county in which the ((taxing district)) local
government is situated, who shall promptly issue his or her warrant
on the county treasurer payable out of the current expense fund of the county,
which fund, except as to auditing the financial affairs and making inspection
and examination of the county, shall be reimbursed by the county auditor or
chief financial officer out of the money due ((said taxing district))
the local government at the next monthly settlement of the collection of
taxes and shall be transferred to the current expense fund.
Sec. 19. RCW 43.09.2801 and 1992 c 44 s 11 are each amended to read as follows:
(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 hour billed under RCW 43.09.270 and 43.09.280, to
be deposited in the local government administrative ((hearing[s])) hearings
account.
(2) After June 30,
1995, the state auditor shall base the amount to be collected and deposited
into the local government administrative ((hearing[s])) hearings
account on the funds remaining in the account on June 30, 1995, and the
anticipated caseload for the future.
(3) The state auditor
may exempt a local government that ((complies)) certifies that it is
in compliance with RCW 42.41.050 from a charge added under subsection (1)
or (2) of this section.
Sec. 20. RCW 43.09.282 and 1982 c 206 s 2 are each amended to read as follows:
For the purposes of
centralized funding, accounting, and distribution of the costs of the audits
performed on ((taxing districts)) local governments by the state
auditor, there is hereby created ((a fund)) an account entitled
the municipal revolving ((fund)) account. The state treasurer
shall be custodian of the ((fund)) account. All moneys received
by the ((division of municipal corporations)) state auditor or by
any officer or employee thereof shall be deposited with the state treasurer and
credited to the municipal revolving ((fund)) account. ((Funds
in the municipal revolving fund will be spent only after appropriation by the
legislature. Such appropriated funds shall be administered by the division of
municipal corporations.)) Only the state auditor or the auditor's
designee may authorize expenditures from the account. No appropriation is
required for expenditures. The ((division of municipal corporations))
state auditor shall keep such records as are necessary to detail the
auditing costs attributable to the various types of ((taxing districts))
local governments.
Sec. 21. RCW 43.09.290 and 1981 c 336 s 6 are each amended to read as follows:
For the purposes of RCW
43.09.290 through 43.09.340 and 43.09.410 through 43.09.418, post-audit means
an ((annual)) audit of the books, records, funds, accounts, and
financial transactions of a state ((department)) agency for a
complete fiscal period; pre-audit means all other audits and examinations;
state ((department)) agency means elective officers and offices,
and every other office, officer, department, board, council, committee,
commission, or authority((, or agency)) of the state government
now existing or hereafter created, supported, wholly or in part, by
appropriations from the state treasury or funds under its control, or by the
levy, assessment, collection, or receipt of fines, penalties, fees, licenses,
sales of commodities, service charges, rentals, grants-in-aid, or other income
provided by law, and all state educational, penal, reformatory, charitable,
eleemosynary, or other institutions, supported, wholly or in part, by
appropriations from the state treasury or funds under its control.
Sec. 22. RCW 43.09.310 and 1981 c 217 s 1 are each amended to read as follows:
The state auditor((,
through the division of departmental audits,)) shall annually audit the
state-wide combined financial statements prepared by the office of financial
management and make post-audits of state agencies. Post-audits of state
agencies shall be made at such periodic intervals as is determined by the state
auditor. Audits of combined financial statements shall include determinations
as to the validity and accuracy of accounting methods, procedures and standards
utilized in their preparation, as well as the accuracy of the financial
statements themselves. A report shall be made of each such audit and
post-audit upon completion thereof, and one copy shall be transmitted to the
governor, one to the director of financial management, ((one to the attorney
general,)) one to the state ((department)) agency audited,
one to the legislative budget committee, one each to the standing committees on
ways and means of the house and senate, one to the chief clerk of the house,
one to the secretary of the senate, and at least one shall be kept on file in
the office of the state auditor. ((For purposes of reporting the annual
audit of state-wide combined financial statements, "state department
audited" refers solely to the office of financial management.)) A
copy of any report containing findings of noncompliance with state law shall be
transmitted to the attorney general.
Sec. 23. RCW 43.09.330 and 1965 c 8 s 43.09.330 are each amended to read as follows:
((The state auditor,
the chief examiner, and every state examiner of the division of departmental
audits, for the purpose of making post-audits, may issue subpoenas and compulsory
process and direct the service thereof by any constable or sheriff to compel
the attendance of witnesses and the production of books and papers before him
at any designated time and place, and may administer oaths.
If any person
summoned neglects or refuses to appear, or neglects or refuses to answer any
question that may be put to him touching any matter under audit, or to produce
any books or papers required, the person making such audit shall apply to a
superior court judge of the county where the hearing arose to issue a subpoena
for the appearance of such person before him; and the judge shall order the
issuance of a subpoena for the appearance of such person forthwith before him
to give testimony; and if any person so summoned fails to appear, or appearing
refuses to testify or to produce any books or papers required, he shall be
subject to like proceedings and penalties for contempt as witnesses in the
superior court. Wilful false swearing in any such examination shall be perjury
and punishable as such.))
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 days from the
receipt of his or her copy of the report, the attorney general shall
institute and prosecute in the proper county, appropriate legal action to carry
into effect the findings of such post-audit. It shall be unlawful for any
state ((department)) agency or the responsible head thereof, to
make a settlement or compromise of any claim arising out of such malfeasance,
misfeasance, or nonfeasance, or any action commenced therefor, or for any court
to enter upon any compromise or settlement of such action without the written
approval and consent of the attorney general and the state auditor.
Sec. 24. RCW 43.09.340 and 1979 c 151 s 93 are each amended to read as follows:
The governor ((may,
from time to time)) shall, at least every two years, provide for a
post-audit of the books, accounts, and records of the state auditor, and the
funds under his or her control, to be made either by independent
qualified public accountants or the director of financial management, as he or
she may determine. The expense of making such audit shall be paid from
appropriations made therefor from the general fund.
Sec. 25. RCW 43.09.410 and 1981 c 336 s 1 are each amended to read as follows:
An auditing services
revolving ((fund)) account is hereby created in the state
treasury for the purpose of a centralized funding, accounting, and distribution
of the actual costs of the audits provided to state ((departments)) agencies
by the state auditor.
Sec. 26. RCW 43.09.412 and 1987 c 165 s 1 are each amended to read as follows:
The amounts to be
disbursed from the auditing services revolving ((fund)) account
shall ((be transferred thereto by the state treasurer)) be paid
from funds appropriated to any and all state ((departments)) agencies
for auditing services or administrative expenses ((on a monthly basis)).
State ((departments)) agencies operating in whole or in part from
nonappropriated funds shall pay into the auditing services revolving ((fund))
account such funds as will fully reimburse funds appropriated to the
state auditor ((for any auditing services provided activities financed by
nonappropriated funds)) for auditing services provided.
The director of
financial management shall allot all such funds to the state auditor for the
operation of his or her office, pursuant to appropriation, in the same
manner as appropriated funds are allocated to other state ((departments))
agencies headed by elected officers under chapter 43.88 RCW.
Sec. 27. RCW 43.09.414 and 1981 c 336 s 3 are each amended to read as follows:
Disbursements from the
auditing services revolving ((fund)) account shall be made
pursuant to vouchers executed by the state auditor or his or her designee
in accordance with RCW 43.09.412.
Sec. 28. RCW 43.09.416 and 1987 c 165 s 2 are each amended to read as follows:
The state auditor shall
keep such records as are necessary to facilitate proper allocation of costs to
funds and accounts and state ((departments)) agencies
served and the director of financial management shall prescribe appropriate
accounting procedures to accurately allocate costs to funds and accounts
and state ((departments)) agencies served. The billing rate
shall be established based on costs incurred in the prior biennium and
anticipated costs in the new biennium. Those expenses related to training,
maintenance of working capital including reserves for late and uncollectible
accounts, and necessary adjustments to billings, shall be considered as
expenses of auditing public accounts. Working capital shall not exceed five
percent of the auditing services revolving ((fund)) account
appropriation. ((The director of the office of financial management shall
establish a committee of at least three certified public accountants with
private sector audit experience to prepare general guidelines governing
procedures to be used in determining audit costs and standards for measuring
auditor productivity. These proposed procedures and productivity standards
shall be presented for review by the house and senate committees on ways and
means prior to the 1982 regular session of the legislature.))
Sec. 29. RCW 43.09.418 and 1981 c 336 s 5 are each amended to read as follows:
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 services revolving
((fund)) account or in other cases of necessity, the state
auditor may request payment for auditing services directly from state ((departments))
agencies for whom the services are performed to the extent that revenues
or other funds are available. Upon approval by the director of financial
management the state ((department)) agency shall make the
requested payment. The payment may be made on either an advance or
reimbursable basis as approved by the director of financial management.
Sec. 30. RCW 3.30.070 and 1971 c 73 s 3 are each amended to read as follows:
The clerk of each
district court shall keep uniform records of each case filed and the
proceedings had therein including an accounting for all funds received and
disbursed. Financial reporting shall be in such form as may be prescribed by
the ((office of the)) state auditor((, division of municipal
corporations)). The form of other records may be prescribed by the supreme
court.
Sec. 31. RCW 3.62.020 and 1988 c 169 s 3 are each amended to read as follows:
(1) Except as provided
in subsection (4) of this section, all costs, fees, fines, forfeitures and
penalties assessed and collected in whole or in part by district courts, except
costs, fines, forfeitures and penalties assessed and collected, in whole or in
part, because of the violation of city ordinances, shall be remitted by the
clerk of the district court to the county treasurer at least monthly, together
with a financial statement as required by the ((division of municipal corporations))
state auditor, noting the information necessary for crediting of such
funds as required by law.
(2) The county treasurer shall remit thirty-two percent of the money received under subsection (1) of this section except certain costs to the state treasurer. "Certain costs" as used in this subsection, means those costs awarded to prevailing parties in civil actions under RCW 4.84.010 or 36.18.040, or those costs awarded against convicted defendants in criminal actions under RCW 10.01.160, 10.46.190, or 36.18.040, or other similar statutes if such costs are specifically designated as costs by the court and are awarded for the specific reimbursement of costs incurred by the state or county in the prosecution of the case, including the fees of defense counsel. Money remitted under this subsection to the state treasurer shall be deposited as provided in RCW 43.08.250.
(3) The balance of the money received by the county treasurer under subsection (1) of this section shall be deposited in the county current expense fund.
(4) All money collected for county parking infractions shall be remitted by the clerk of the district court at least monthly, with the information required under subsection (1) of this section, to the county treasurer for deposit in the county current expense fund.
Sec. 32. RCW 14.08.090 and 1984 c 7 s 4 are each amended to read as follows:
Any bonds to be issued
by any municipality pursuant to the provisions of this chapter shall be
authorized and issued in the manner and within the limitation prescribed by the
Constitution and laws of this state or the charter of the municipality for the
issuance and authorization of bonds thereof for public purposes generally,
secured by the revenues of the airport, a mortgage on facilities, or a general
tax levy as allowed by law, if the plan and system resolution are approved by
the secretary of transportation or the ((division of municipal corporations))
state auditor.
Sec. 33. RCW 35.02.132 and 1991 c 360 s 4 are each amended to read as follows:
The newly elected
officials shall adopt an interim budget for the interim period or until January
1 of the following year, whichever occurs first. A second interim budget shall
be adopted for any period between January 1 and the official date of
incorporation. These interim budgets shall be adopted in consultation with the
((office of the)) state auditor((, division of municipal corporations)).
The governing body shall adopt a budget for the newly incorporated city or town for the period between the official date of incorporation and January 1 of the following year. The mayor or governing body, whichever is appropriate shall prepare or the governing body may direct the interim city manager to prepare a preliminary budget in detail to be made public at least sixty days before the official date of incorporation as a recommendation for the final budget. The mayor, governing body, or the interim city manager shall submit as a part of the preliminary budget a budget message that contains an explanation of the budget document, an outline of the recommended financial policies and programs of the city or town for the ensuing fiscal year, and a statement of the relation of the recommended appropriation to such policies and programs. Immediately following the release of the preliminary budget, the governing body shall cause to be published a notice once each week for two consecutive weeks of a public hearing to be held at least twenty days before the official date of incorporation on the fixing of the final budget. Any taxpayer may appear and be heard for or against any part of the budget. The governing body may make such adjustments and changes as it deems necessary and may adopt the final budget at the conclusion of the public hearing or at any time before the official date of incorporation.
Sec. 34. RCW 35.07.230 and 1965 c 7 s 35.07.230 are each amended to read as follows:
If any town fails for
two successive years to hold its regular municipal election, or if the officers
elected at the regular election of any town fail for two successive years to
qualify and the government of the town ceases to function by reason thereof,
the state auditor ((through the division of municipal corporations)) may
petition the superior court of the county for an order, dissolving the town.
In addition to stating the facts which would justify the entry of such an
order, the petition shall set forth a detailed statement of the assets and
liabilities of the town insofar as they can be ascertained.
Sec. 35. RCW 35.21.270 and 1984 c 7 s 20 are each amended to read as follows:
The city engineer or the city clerk of each city or town shall maintain records of the receipt and expenditure of all moneys used for construction, repair, or maintenance of streets and arterial highways.
To assist in
maintaining uniformity in such records, the ((division of municipal
corporations)) state auditor, with the advice and assistance of the
department of transportation, shall prescribe forms and types of records to be
so maintained.
Sec. 36. RCW 35.23.121 and 1965 c 7 s 35.24.120 are each amended to read as follows:
The city clerk shall
keep a full and true record of every act and proceeding of the city council and
keep such books, accounts and make such reports as may be required by ((the
division of municipal corporations in the office of)) the state auditor.
The city clerk shall record all ordinances, annexing thereto his or her
certificate giving the number and title of the ordinance, stating that the
ordinance was published and posted according to law and that the record is a
true and correct copy thereof. The record copy with the clerk's certificate
shall be prima facie evidence of the contents of the ordinance and of its
passage and publication and shall be admissible as such evidence in any court
or proceeding.
The city clerk shall be custodian of the seal of the city and shall have authority to acknowledge the execution of all instruments by the city which require acknowledgment.
The city clerk may appoint a deputy for whose acts he or she and his or her bondsmen shall be responsible, and he or she and his or her deputy shall have authority to take all necessary affidavits to claims against the city and certify them without charge.
The city clerk shall perform such other duties as may be required by statute or ordinance.
Sec. 37. RCW 35.23.535 and 1965 c 7 s 35.24.430 are each amended to read as follows:
No taxes shall be imposed for maintenance and operating charges of city owned water, light, power, or heating works or systems.
Rates shall be fixed by ordinance for supplying water, light, power, or heat for commercial, domestic, or irrigation purposes sufficient to pay for all operating and maintenance charges. If the rates in force produce a greater amount than is necessary to meet operating and maintenance charges, the rates may be reduced or the excess income may be transferred to the city's current expense fund.
Complete separate
accounts for municipal utilities must be kept under the system and on forms
prescribed by the ((division of municipal corporations in the office of the))
state auditor.
The term
"maintenance and operating charges," as used in this section includes
all necessary repairs, replacement, interest on any debts incurred in
acquiring, constructing, repairing and operating plants and departments and all
depreciation charges. This term shall also include an annual charge equal to
four percent on the cost of the plant or system, as determined by ((the
division of municipal corporations in the office of)) the state auditor to
be paid into the current expense fund, except that where utility bonds have
been or may hereafter be issued and are unpaid no payment shall be required
into the current expense fund until such bonds are paid.
Sec. 38. RCW 35.27.510 and 1965 c 7 s 35.27.510 are each amended to read as follows:
When any special fund
of a public utility department of a town has retired all bond and warrant
indebtedness and is on a cash basis, if a reserve or depreciation fund has been
created in an amount satisfactory to ((the division of municipal
corporations in the office of)) the state auditor and if the fixing of the
rates of the utility is governed by contract with the supplier of water,
electrical energy, or other commodity sold by the town to its inhabitants, and
the rates are at the lowest possible figure, the town council may set aside
such portion of the net earnings of the utility as it may deem advisable and
transfer it to the town's current expense fund: PROVIDED, That no amount in
excess of fifty percent of the net earnings shall be so set aside and
transferred except with the unanimous approval of the council and mayor.
Sec. 39. RCW 35.33.031 and 1969 ex.s. c 95 s 3 are each amended to read as follows:
On or before the second
Monday of the fourth month prior to the beginning of the city's or town's next
fiscal year, or at such other time as the city or town may provide by ordinance
or charter, the clerk shall notify in writing the head of each department of a
city or town to file with the clerk within fourteen days of the receipt of such
notification, detailed estimates of the probable revenue from sources other
than ad valorem taxation and of all expenditures required by his or her
department for the ensuing fiscal year. The notice shall be accompanied by the
proper forms provided by the clerk, prepared in accordance with the
requirements and classification established by ((the division of municipal
corporations in the office of)) the state auditor. The clerk shall prepare
the estimates for interest and debt redemption requirements and all other
estimates, the preparation of which falls properly within the duties of his or
her office. The chief administrative officers of the city or town shall
submit to the clerk detailed estimates of all expenditures proposed to be
financed from the proceeds of bonds or warrants not yet authorized, together
with a statement of the proposed method of financing them. In the absence or
disability of the official or person regularly in charge of a department, the
duties herein required shall devolve upon the person next in charge of such
department.
Sec. 40. RCW 35.33.041 and 1969 ex.s. c 95 s 4 are each amended to read as follows:
All estimates of
receipts and expenditures for the ensuing year shall be fully detailed in the
annual budget and shall be classified and segregated according to a standard
classification of accounts to be adopted and prescribed by the state auditor ((through
the division of municipal corporations)) after consultation with the
Washington finance officers association, the association of Washington cities
and the association of Washington city managers.
Sec. 41. RCW 35.33.075 and 1969 ex.s. c 95 s 10 are each amended to read as follows:
Following conclusion of the hearing, and prior to the beginning of the fiscal year, the legislative body shall make such adjustments and changes as it deems necessary or proper and after determining the allowance in each item, department, classification and fund, and shall by ordinance, adopt the budget in its final form and content. Appropriations shall be limited to the total estimated revenues contained therein including the amount to be raised by ad valorem taxes and the unencumbered fund balances estimated to be available at the close of the current fiscal year. Such ordinances may adopt the final budget by reference: PROVIDED, That the ordinance adopting such budget shall set forth in summary form the totals of estimated revenues and appropriations for each separate fund and the aggregate totals for all such funds combined.
A complete copy of the
final budget as adopted shall be transmitted to ((the division of municipal
corporations in the office of the state auditor, and to)) the association
of Washington cities.
Sec. 42. RCW 35.33.111 and 1969 ex.s. c 95 s 16 are each amended to read as follows:
The ((division of
municipal corporations in the office of the)) state auditor is empowered to
make and install the forms and classifications required by this chapter to
define what expenditures are chargeable to each budget class and to establish
the accounting and cost systems necessary to secure accurate budget
information.
Sec. 43. RCW 35.34.050 and 1985 c 175 s 8 are each amended to read as follows:
On or before the second
Monday of the fourth month prior to the beginning of the city's or town's next
fiscal biennium, or at such other time as the city or town may provide by
ordinance or charter, the clerk shall notify in writing the head of each
department of a city or town to file with the clerk within fourteen days of the
receipt of such notification, detailed estimates of the probable revenue from
sources other than ad valorem taxation and of all expenditures required by the
department for the ensuing fiscal biennium. The notice shall be accompanied by
the proper forms provided by the clerk, prepared in accordance with the
requirements and classification established by ((the division of municipal
corporations in the office of)) the state auditor. The clerk shall prepare
the estimates for interest and debt redemption requirements and all other
estimates, the preparation of which falls properly within the duties of the
clerk's office. The chief administrative officers of the city or town shall
submit to the clerk detailed estimates of all expenditures proposed to be
financed from the proceeds of bonds or warrants not yet authorized, together
with a statement of the proposed method of financing them. In the absence or
disability of the official or person regularly in charge of a department, the
duties required by this section shall devolve upon the person next in charge of
such department.
Sec. 44. RCW 35.34.060 and 1985 c 175 s 9 are each amended to read as follows:
All estimates of
receipts and expenditures for the ensuing fiscal biennium shall be fully
detailed in the biennial budget and shall be classified and segregated
according to a standard classification of accounts to be adopted and prescribed
by the state auditor ((through the division of municipal corporations))
after consultation with the Washington finance officers association, the
association of Washington cities, and the association of Washington city
managers.
Sec. 45. RCW 35.34.120 and 1985 c 175 s 15 are each amended to read as follows:
Following conclusion of the hearing, and prior to the beginning of the fiscal biennium, the legislative body shall make such adjustments and changes as it deems necessary or proper and, after determining the allowance in each item, department, classification, and fund, shall by ordinance adopt the budget in its final form and content. Appropriations shall be limited to the total estimated revenues contained therein including the amount to be raised by ad valorem taxes and the unencumbered fund balances estimated to be available at the close of the current fiscal biennium. Such ordinances may adopt the final budget by reference. However, the ordinance adopting the budget shall set forth in summary form the totals of estimated revenues and appropriations for each separate fund and the aggregate totals for all such funds combined.
A complete copy of the
final budget as adopted shall be transmitted to ((the division of municipal
corporations in the office of)) the state auditor and to the association of
Washington cities.
Sec. 46. RCW 35.34.130 and 1985 c 175 s 16 are each amended to read as follows:
The legislative authority of a city or town having adopted the provisions of this chapter shall provide by ordinance for a mid-biennial review and modification of the biennial budget. The ordinance shall provide that such review and modification shall occur no sooner than eight months after the start nor later than conclusion of the first year of the fiscal biennium. The chief administrative officer shall prepare the proposed budget modification and shall provide for publication of notice of hearings consistent with publication of notices for adoption of other city or town ordinances. City or town ordinances providing for a mid-biennium review and modification shall establish procedures for distribution of the proposed modification to members of the city or town legislative authority, procedures for making copies available to the public, and shall provide for public hearings on the proposed budget modification. The budget modification shall be by ordinance approved in the same manner as are other ordinances of the city or town.
A complete copy of the
budget modification as adopted shall be transmitted to ((the division of
municipal corporations in the office of)) the state auditor and to the
association of Washington cities.
Sec. 47. RCW 35.34.190 and 1985 c 175 s 22 are each amended to read as follows:
The ((division of
municipal corporations in the office of the)) state auditor is empowered to
make and install the forms and classifications required by this chapter to
define what expenditures are chargeable to each budget class and to establish
the accounting and cost systems necessary to secure accurate budget
information.
Sec. 48. RCW 35.76.020 and 1965 c 7 s 35.76.020 are each amended to read as follows:
The state auditor((,
through the division of municipal corporations,)) shall formulate,
prescribe, and install a system of cost accounting and reporting for
each city having a population of more than eight thousand, according to the
last official census, which will correctly show all street expenditures by
functional categories. The system shall also provide for reporting all
revenues available for street purposes from whatever source including local
improvement district assessments and state and federal aid.
Sec. 49. RCW 35.76.030 and 1965 c 7 s 35.76.030 are each amended to read as follows:
Consistent with the
intent of this chapter as stated in RCW 35.76.010, the state auditor, from and
after July 1, 1965, ((through the division of municipal corporations,))
is authorized and directed to prescribe accounting and reporting procedures for
street expenditures for cities and towns having a population of eight thousand
or less, according to the last official census.
Sec. 50. RCW 35.76.050 and 1984 c 7 s 22 are each amended to read as follows:
The ((division of
municipal corporations)) state auditor shall annually make a
cost-audit examination of street records for each city and town and make a
written report thereon to the legislative body of each city and town. The
expense of the examination shall be paid out of that portion of the motor
vehicle fund allocated to the cities and towns and withheld for use by the
state department of transportation under the terms of RCW 46.68.110(1).
Sec. 51. RCW 35A.33.030 and 1967 ex.s. c 119 s 35A.33.030 are each amended to read as follows:
On or before the second
Monday of the fourth month prior to the beginning of the city's next fiscal
year, or at such other time as the city may provide by ordinance or charter,
the clerk shall notify in writing the head of each department of a code city to
file with the clerk within fourteen days of the receipt of such notification,
detailed estimates of the probable revenue from sources other than ad valorem
taxation and of all expenditures required by his or her department for
the ensuing fiscal year. The notice shall be accompanied by the proper forms
provided by the clerk, prepared in accordance with the requirements and
classification established by the ((division of municipal corporations in
the office of the)) state auditor. The clerk shall prepare the estimates
for interest and debt redemption requirements and all other estimates, the
preparation of which falls properly within the duties of his or her
office. The chief administrative officers of the city shall submit to the
clerk detailed estimates of all expenditures proposed to be financed from the
proceeds of bonds or warrants not yet authorized, together with a statement of
the proposed method of financing them. In the absence or disability of the
official or person regularly in charge of a department, the duties herein
required shall devolve upon the person next in charge of such department.
Sec. 52. RCW 35A.33.040 and 1967 ex.s. c 119 s 35A.33.040 are each amended to read as follows:
All estimates of
receipts and expenditures for the ensuing year shall be fully detailed in the
annual budget and shall be classified and segregated according to a standard
classification of accounts to be adopted and prescribed by the state auditor ((through
the division of municipal corporations)) after consultation with the
Washington finance officers association, the association of Washington cities
and the association of Washington city managers.
Sec. 53. RCW 35A.33.075 and 1969 ex.s. c 81 s 3 are each amended to read as follows:
Following conclusion of the hearing, and prior to the beginning of the fiscal year, the legislative body shall make such adjustments and changes as it deems necessary or proper and after determining the allowance in each item, department, classification and fund, and shall by ordinance, adopt the budget in its final form and content. Appropriations shall be limited to the total estimated revenues contained therein including the amount to be raised by ad valorem taxes and the unencumbered fund balances estimated to be available at the close of the current fiscal year. Such ordinances may adopt the final budget by reference: PROVIDED, That the ordinance adopting such budget shall set forth in summary form the totals of estimated revenues and appropriations for each separate fund and the aggregate totals for all such funds combined.
A complete copy of the
final budget as adopted shall be transmitted to ((the division of municipal
corporations in the office of)) the state auditor, and to the association
of Washington cities.
Sec. 54. RCW 35A.33.110 and 1967 ex.s. c 119 s 35A.33.110 are each amended to read as follows:
The ((division of
municipal corporations in the office of the)) state auditor is empowered to
make and install the forms and classifications required by this chapter to
define what expenditures are chargeable to each budget class and to establish
the accounting and cost systems necessary to secure accurate budget
information.
Sec. 55. RCW 35A.34.050 and 1985 c 175 s 37 are each amended to read as follows:
On or before the second
Monday of the fourth month prior to the beginning of the city's next fiscal
biennium, or at such other time as the city may provide by ordinance or
charter, the clerk shall notify in writing the head of each department of a
city to file with the clerk within fourteen days of the receipt of such
notification, detailed estimates of the probable revenue from sources other
than ad valorem taxation and of all expenditures required by the department for
the ensuing fiscal biennium. The notice shall be accompanied by the proper
forms provided by the clerk, prepared in accordance with the requirements and
classification established by the ((division of municipal corporations in
the office of the)) state auditor. The clerk shall prepare the estimates
for interest and debt redemption requirements and all other estimates, the
preparation of which falls properly within the duties of the clerk's office.
The chief administrative officers of the city shall submit to the clerk
detailed estimates of all expenditures proposed to be financed from the
proceeds of bonds or warrants not yet authorized, together with a statement of
the proposed method of financing them. In the absence or disability of the
official or person regularly in charge of a department, the duties required by
this section shall devolve upon the person next in charge of such department.
Sec. 56. RCW 35A.34.060 and 1985 c 175 s 38 are each amended to read as follows:
All estimates of
receipts and expenditures for the ensuing fiscal biennium shall be fully
detailed in the biennial budget and shall be classified and segregated according
to a standard classification of accounts to be adopted and prescribed by the
state auditor ((through the division of municipal corporations)) after
consultation with the Washington finance officers association, the association
of Washington cities, and the association of Washington city managers.
Sec. 57. RCW 35A.34.120 and 1985 c 175 s 44 are each amended to read as follows:
Following conclusion of the hearing, and prior to the beginning of the fiscal biennium, the legislative body shall make such adjustments and changes as it deems necessary or proper and, after determining the allowance in each item, department, classification, and fund, shall by ordinance adopt the budget in its final form and content. Appropriations shall be limited to the total estimated revenues contained therein including the amount to be raised by ad valorem taxes and the unencumbered fund balances estimated to be available at the close of the current fiscal biennium. Such ordinances may adopt the final budget by reference. However, the ordinance adopting the budget shall set forth in summary form the totals of estimated revenues and appropriations for each separate fund and the aggregate totals for all such funds combined.
A complete copy of the
final budget as adopted shall be transmitted to ((the division of municipal
corporations in the office of)) the state auditor and to the association of
Washington cities.
Sec. 58. RCW 35A.34.130 and 1985 c 175 s 45 are each amended to read as follows:
The legislative authority of a city having adopted the provisions of this chapter shall provide by ordinance for a mid-biennial review and modification of the biennial budget. The ordinance shall provide that such review and modification shall occur no sooner than eight months after the start nor later than conclusion of the first year of the fiscal biennium. The chief administrative officer shall prepare the proposed budget modification and shall provide for publication of notice of hearings consistent with publication of notices for adoption of other city ordinances. City ordinances providing for a mid‑biennium review and modification shall establish procedures for distribution of the proposed modification to members of the city legislative authority, procedures for making copies available to the public, and shall provide for public hearings on the proposed budget modification. The budget modification shall be by ordinance approved in the same manner as are other ordinances of the city.
A complete copy of the
budget modification as adopted shall be transmitted to ((the division of
municipal corporations in the office of)) the state auditor and to the
association of Washington cities.
Sec. 59. RCW 35A.34.190 and 1985 c 175 s 51 are each amended to read as follows:
The ((division of
municipal corporations in the office of the)) state auditor is empowered to
make and install the forms and classifications required by this chapter to
define what expenditures are chargeable to each budget class and to establish
the accounting and cost systems necessary to secure accurate budget
information.
Sec. 60. RCW 35A.37.010 and 1983 c 3 s 62 are each amended to read as follows:
Code cities shall establish such funds for the segregation, budgeting, expenditure and accounting for moneys received for special purposes as are required by general law applicable to such cities' activities and the officers thereof shall pay into, expend from, and account for such moneys in the manner provided therefor including but not limited to the requirements of the following:
(1) Accounting funds as required by RCW 35.37.010;
(2) Annexation and consolidation fund as required by chapters 35.10 and 35.13 RCW;
(3) Assessment fund as required by RCW 8.12.480;
(4) Equipment rental fund as authorized by RCW 35.21.088;
(5) Current expense fund as required by RCW 35.37.010, usually referred to as the general fund;
(6) Local improvement guaranty fund as required by RCW 35.54.010;
(7) An indebtedness and sinking fund, together with separate funds for utilities and institutions as required by RCW 35.37.020;
(8) Local improvement district fund and revolving fund as required by RCW 35.45.130 and 35.48.010;
(9) City street fund as required by chapter 35.76 RCW and RCW 47.24.040;
(10) Firemen's relief and pension fund as required by chapters 41.16 and 41.18 RCW;
(11) Policemen's relief and pension fund as required by RCW 41.20.130 and 63.32.030;
(12) First class cities' employees retirement and pension system as authorized by chapter 41.28 RCW;
(13) Applicable rules
of the ((division of municipal corporations office of)) state auditor.
((RCW 43.09.190 through 43.09.282.))
Sec. 61. RCW 36.22.140 and 1963 c 4 s 36.22.140 are each amended to read as follows:
Each county auditor or
chief financial officer shall be ex officio deputy ((supervisor)) of
the ((division of municipal corporations)) state auditor for the
purpose of accounting and reporting on municipal corporations and in such
capacity shall be under the direction of the ((chief supervisor)) state
auditor, but he or she shall receive no additional salary or
compensation by virtue thereof and shall perform no duties as such, except in
connection with county business.
Sec. 62. RCW 36.40.030 and 1963 c 4 s 36.40.030 are each amended to read as follows:
The estimates required
in RCW 36.40.010 and 36.40.020 shall be submitted on forms provided by the county
auditor or chief financial officer and classified according to the
classification established by the ((division of municipal corporations))
state auditor. The county auditor or chief financial officer
shall provide such forms. He or she shall also prepare the estimates
for interest and debt redemption requirements and any other estimates the
preparation of which properly falls within the duties of his or her
office.
Each such official shall file his or her estimates within the time and in the manner provided in the notice and form and the county auditor or chief financial officer shall deduct and withhold as a penalty from the salary of each official failing or refusing to file such estimates as herein provided, the sum of ten dollars for each day of delay: PROVIDED, That the total penalty against any one official shall not exceed fifty dollars in any one year.
In the absence or disability of any official the duties required herein shall devolve upon the official or employee in charge of the office, department, service, or institution for the time being. The notice shall contain a copy of this penalty clause.
Sec. 63. RCW 36.40.040 and 1973 c 39 s 1 are each amended to read as follows:
Upon receipt of the estimates the county auditor or chief financial officer shall prepare the county budget which shall set forth the complete financial program of the county for the ensuing fiscal year, showing the expenditure program and the sources of revenue by which it is to be financed.
The revenue section shall set forth the estimated receipts from sources other than taxation for each office, department, service, or institution for the ensuing fiscal year, the actual receipts for the first six months of the current fiscal year and the actual receipts for the last completed fiscal year, the estimated surplus at the close of the current fiscal year and the amount proposed to be raised by taxation.
The expenditure section shall set forth in comparative and tabular form by offices, departments, services, and institutions the estimated expenditures for the ensuing fiscal year, the appropriations for the current fiscal year, the actual expenditures for the first six months of the current fiscal year including all contracts or other obligations against current appropriations, and the actual expenditures for the last completed fiscal year.
All estimates of
receipts and expenditures for the ensuing year shall be fully detailed in the
annual budget and shall be classified and segregated according to a standard
classification of accounts to be adopted and prescribed by the state auditor ((through
the division of municipal corporations)) after consultation with the
Washington state association of counties and the Washington state association
of ((elected)) county officials.
The county auditor or
chief financial officer shall set forth separately in the annual budget to
be submitted to the ((board of)) county ((commissioners)) legislative
authority the total amount of emergency warrants issued during the
preceding fiscal year, together with a statement showing the amount issued for
each emergency, and the board shall include in the annual tax levy, a levy
sufficient to raise an amount equal to the total of such warrants: PROVIDED,
That the board may fund the warrants or any part thereof into bonds instead of
including them in the budget levy.
Sec. 64. RCW 36.40.080 and 1963 c 4 s 36.40.080 are each amended to read as follows:
Upon the conclusion of
the budget hearing the ((board of)) county ((commissioners)) legislative
authority shall fix and determine each item of the budget separately and
shall by resolution adopt the budget as so finally determined and enter the
same in detail in the official minutes of the board, a copy of which budget
shall be forwarded to the ((division of municipal corporations)) state
auditor.
Sec. 65. RCW 36.40.220 and 1963 c 4 s 36.40.220 are each amended to read as follows:
The ((division of
municipal corporations)) state auditor may make such rules,
classifications, and forms as may be necessary to carry out the provisions in
respect to county budgets, define what expenditures shall be chargeable to each
budget account, and establish such accounting and cost systems as may be
necessary to provide accurate budget information.
Sec. 66. RCW 36.47.060 and 1969 ex.s. c 5 s 5 are each amended to read as follows:
The financial records
of the Washington state association of county officials shall be subject to
audit by the ((Washington)) state ((division of municipal
corporations)) auditor.
Sec. 67. RCW 36.68.530 and 1981 c 210 s 11 are each amended to read as follows:
The governing body of
each park and recreation service area shall annually compile a budget for each
service area in a form prescribed by the state ((division of municipal
corporations)) auditor for the ensuing calendar year which shall, to
the extent that anticipated income is actually realized, constitute the
appropriations for the service area. The budget may include an amount to
accumulate a reserve for a stated capital purpose. In compiling the budget,
all available funds and anticipated income shall be taken into consideration,
including contributions or contractual payments from school districts, cities,
or towns, county or any other governmental entity, gifts and donations, special
tax levy, fees and charges, proceeds of bond issues, and cumulative reserve
funds.
Sec. 68. RCW 36.69.160 and 1963 c 4 s 36.69.160 are each amended to read as follows:
The board of park and
recreation commissioners of each park and recreation district shall annually
compile a budget, in form prescribed by the state ((division of municipal
corporations)) auditor, for the ensuing calendar year, and which
shall, to the extent that anticipated income is actually realized, constitute
the appropriations for the district. The budget may include an amount to
accumulate a reserve for a stated capital purpose. In compiling the budget,
all available funds and anticipated income shall be taken into consideration,
including contributions or contractual payments from school districts, cities
or towns, county, or any other governmental unit; gifts and donations; special
tax levy; assessments; fees and charges; proceeds of bond issues; cumulative
reserve funds.
Sec. 69. RCW 36.80.080 and 1985 c 120 s 3 are each amended to read as follows:
The ((division of
municipal corporations)) state auditor shall annually make a
cost-audit examination of the books and records of the county road engineer and
make a written report thereon to the county legislative authority. The expense
of the examination shall be paid from the county road fund.
Sec. 70. RCW 36.82.200 and 1963 c 4 s 36.82.200 are each amended to read as follows:
The board shall hold
such hearing at the time and place designated in the notice, and it may be
continued from day to day until concluded but not to exceed a total of five
days. Upon the conclusion of the hearing the board shall fix and determine the
supplemental budget and by resolution adopt it as finally determined and enter
it in detail in the official minutes of the board, ((copies)) a copy
of which supplemental budget shall be forwarded((, one)) to the director
((and one to the division of municipal corporations)).
Sec. 71. RCW 40.14.070 and 1982 c 36 s 6 are each amended to read as follows:
County, municipal, and
other local government agencies may request authority to destroy noncurrent
public records having no further administrative or legal value by submitting to
the division of archives and records management lists of such records on forms
prepared by the division. The archivist ((and the chief examiner of the
division of municipal corporations of the office of)), a representative
appointed by the state auditor, and a representative appointed by
the attorney general shall constitute a committee, known as the local records
committee, which shall review such lists and which may veto the destruction of
any or all items contained therein.
A local government agency, as an alternative to submitting lists, may elect to establish a records control program based on recurring disposition schedules recommended by the agency to the local records committee. The schedules are to be submitted on forms provided by the division of archives and records management to the local records committee, which may either veto, approve, or amend the schedule. Approval of such schedule or amended schedule shall be by unanimous vote of the local records committee. Upon such approval, the schedule shall constitute authority for the local government agency to destroy the records listed thereon, after the required retention period, on a recurring basis until the schedule is either amended or revised by the committee.
Except as otherwise provided by law, no public records shall be destroyed until approved for destruction by the local records committee. Official public records shall not be destroyed unless:
(1) The records are six or more years old;
(2) The department of origin of the records has made a satisfactory showing to the state records committee that the retention of the records for a minimum of six years is both unnecessary and uneconomical, particularly where lesser federal retention periods for records generated by the state under federal programs have been established; or
(3) The originals of official public records less than six years old have been copied or reproduced by any photographic, photostatic, microfilm, miniature photographic, or other process approved by the state archivist which accurately reproduces or forms a durable medium for so reproducing the original.
An automatic reduction of retention periods from seven to six years for official public records on record retention schedules existing on June 10, 1982, shall not be made, but the same shall be reviewed individually by the local records committee for approval or disapproval of the change to a retention period of six years.
The state archivist may furnish appropriate information, suggestions, and guidelines to local government agencies for their assistance in the preparation of lists and schedules or any other matter relating to the retention, preservation, or destruction of records under this chapter. The local records committee may adopt appropriate regulations establishing procedures to be followed in such matters.
Records of county, municipal, or other local government agencies, designated by the archivist as of primarily historical interest, may be transferred to a recognized depository agency.
Sec. 72. RCW 42.24.080 and 1965 c 116 s 1 are each amended to read as follows:
All claims presented
against any county, city, district or other municipal corporation or political
subdivision by persons furnishing materials, rendering services or performing
labor, or for any other contractual purpose, shall be audited, before payment,
by an auditing officer elected or appointed pursuant to statute or, in the
absence of statute, an appropriate charter provision, ordinance or resolution
of the municipal corporation or political subdivision. Such claims shall be
prepared for audit and payment on a form and in the manner prescribed by the ((division
of municipal corporations in the)) state auditor(('s office)). The
form shall provide for the authentication and certification by such auditing
officer that the materials have been furnished, the services rendered or the
labor performed as described, and that the claim is a just, due and unpaid
obligation against the municipal corporation or political subdivision; and no
claim shall be paid without such authentication and certification: PROVIDED,
That the certificates as to claims of officers and employees of a county, city,
district or other municipal corporation or political subdivision, for services
rendered, shall be made by the person charged with the duty of preparing and
submitting vouchers for the payment of services, and he or she shall
certify that the claim is just, true and unpaid, which certificate shall be
part of the voucher.
Sec. 73. RCW 42.24.090 and 1981 c 56 s 1 are each amended to read as follows:
No claim for reimbursement of any expenditures by officers or employees of any municipal corporation or political subdivision of the state for transportation, lodging, meals or any other purpose shall be allowed by any officer, employee or board charged with auditing accounts unless the same shall be presented in a detailed account: PROVIDED, That, unless otherwise authorized by law, the legislative body of any municipal corporation or political subdivision of the state may prescribe by ordinance or resolution the amounts to be paid officers or employees thereof as reimbursement for the use of their personal automobiles or other transportation equipment in connection with officially assigned duties and other travel for approved public purposes, or as reimbursement to such officers or employees in lieu of actual expenses incurred for lodging, meals or other purposes. The rates for such reimbursements may be computed on a mileage, hourly, per diem, monthly, or other basis as the respective legislative bodies shall determine to be proper in each instance: PROVIDED, That in lieu of such reimbursements, payments for the use of personal automobiles for official travel may be established if the legislative body determines that these payments would be less costly to the municipal corporation or political subdivision of the state than providing automobiles for official travel.
All claims authorized
under this section shall be duly certified by the officer or employee
submitting such claims on forms and in the manner prescribed by the ((division
of municipal corporations in the office of the)) state auditor.
Sec. 74. RCW 53.06.060 and 1961 c 31 s 6 are each amended to read as follows:
The financial records
of the Washington public ports association shall be subject to audit by the ((Washington
state division of municipal corporations of the)) state auditor.
Sec. 75. RCW 56.08.110 and 1973 1st ex.s. c 195 s 62 are each amended to read as follows:
To improve the
organization and operation of sewer districts, the commissioners of two or more
such districts may form an association thereof, for the purpose of securing and
disseminating information of value to the members of the association and for the
purpose of promoting the more economical and efficient operation of the
comprehensive plans of sewer systems in their respective districts. The
commissioners of sewer districts so associated shall adopt articles of
association, select such officers as they may determine, and employ and
discharge such agents and employees as shall be deemed convenient to carry out
the purposes of the association. Sewer district commissioners and their
employees are authorized to attend meetings of the association. The expense of
the association may be paid from the maintenance or general funds of the
associated districts in such manner as shall be provided in the articles of
association: PROVIDED, That the aggregate contributions made to the
association by the district in any calendar year shall not exceed the amount
which would be raised by a levy of two and one-half cents per thousand dollars
of assessed value against the taxable property of the district. The financial
records of such association shall be subject to audit by the ((Washington
state division of municipal corporations of the)) state auditor.
Sec. 76. RCW 57.08.110 and 1973 1st ex.s. c 195 s 68 are each amended to read as follows:
To improve the
organization and operation of water districts, the commissioners of two or more
such districts may form an association thereof, for the purpose of securing and
disseminating information of value to the members of the association and for
the purpose of promoting the more economical and efficient operation of the
comprehensive plans of water supply in their respective districts. The
commissioners of water districts so associated shall adopt articles of
association, select such officers as they may determine, and employ and
discharge such agents and employees as shall be deemed convenient to carry out
the purposes of the association. Water district commissioners and employees
are authorized to attend meetings of the association. The expense of the
association may be paid from the maintenance or general funds of the associated
districts in such manner as shall be provided in the articles of association:
PROVIDED, That the aggregate contributions made to the association by the
district in any calendar year shall not exceed the amount which would be raised
by a levy of two and one-half cents per thousand dollars of assessed value
against the taxable property of the district. The financial records of such
association shall be subject to audit by the ((Washington state division of
municipal corporations of the)) state auditor.
Sec. 77. RCW 70.12.070 and 1991 c 3 s 316 are each amended to read as follows:
The public health pool
fund shall be subject to audit by the ((division of departmental audits))
state auditor and shall be subject to check by the state department of
health.
Sec. 78. RCW 26.04.210 and 1985 c 82 s 5 are each amended to read as follows:
(1) The county
auditor, before a marriage license is issued, upon the payment of a license fee
as fixed in RCW 36.18.010 shall require each applicant therefor to make and
file in ((his)) the auditor's office upon blanks to be provided
by the county for that purpose, an affidavit showing that ((they are not))
if an applicant is afflicted with any contagious ((venereal)) sexually
transmitted disease, the condition is known to both applicants, and
that the applicants are the age of eighteen years or over((: PROVIDED,
FURTHER, That)). If the consent in writing is obtained of the
father, mother, or legal guardian of the person for whom the license is
required, the license may be granted in cases where the female has attained the
age of seventeen years or the male has attained the age of seventeen years.
Such affidavit may be subscribed and sworn to before any person authorized to
administer oaths. Anyone knowingly swearing falsely to any of the statements
contained in the affidavits mentioned in this section shall be deemed guilty of
perjury and punished as provided by the laws of the state of Washington.
(2) The affidavit form shall be designed to require a statement that no contagious sexually transmitted disease is present or that the condition is known to both applicants, without requiring the applicants to state whether or not either or both of them are afflicted by such disease.
NEW SECTION. Sec. 79. The following acts or parts of acts are each repealed:
(1) RCW 43.09.030 and 1965 c 8 s 43.09.030;
(2) RCW 43.09.040 and 1965 c 8 s 43.09.040;
(3) RCW 43.09.190 and 1965 c 8 s 43.09.190;
(4) RCW 43.09.250 and 1988 c 52 s 1 & 1965 c 8 s 43.09.250; and
(5) RCW 43.09.300 and 1988 c 53 s 1 & 1965 c 8 s 43.09.300.
NEW SECTION. Sec. 80. Sections 2 through 5, 8, and 14 of this act are each added to chapter 43.09 RCW."
EHB 1889 - S COMM AMD (S2838.1)
By Committee on Government Operations
ADOPTED AS AMENDED 4/12/95
On page 1, line 2 of the title, after "auditor;" strike the remainder of the title and insert "amending RCW 43.09.010, 43.09.170, 43.09.180, 43.09.200, 43.09.205, 43.09.220, 43.09.230, 43.09.240, 43.09.260, 43.09.265, 43.09.270, 43.09.280, 43.09.2801, 43.09.282, 43.09.290, 43.09.310, 43.09.330, 43.09.340, 43.09.410, 43.09.412, 43.09.414, 43.09.416, 43.09.418, 3.30.070, 3.62.020, 14.08.090, 35.02.132, 35.07.230, 35.21.270, 35.23.121, 35.23.535, 35.27.510, 35.33.031, 35.33.041, 35.33.075, 35.33.111, 35.34.050, 35.34.060, 35.34.120, 35.34.130, 35.34.190, 35.76.020, 35.76.030, 35.76.050, 35A.33.030, 35A.33.040, 35A.33.075, 35A.33.110, 35A.34.050, 35A.34.060, 35A.34.120, 35A.34.130, 35A.34.190, 35A.37.010, 36.22.140, 36.40.030, 36.40.040, 36.40.080, 36.40.220, 36.47.060, 36.68.530, 36.69.160, 36.80.080, 36.82.200, 40.14.070, 42.24.080, 42.24.090, 53.06.060, 56.08.110, 57.08.110, 70.12.070, and 26.04.210; adding new sections to chapter 43.09 RCW; and repealing RCW 43.09.030, 43.09.040, 43.09.190, 43.09.250, and 43.09.300."
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