AN ACT
Relating to the internal organization and administration of the office of the
state auditor; 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.
BE IT ENACTED BY THE LEGISLATURE
OF THE STATE OF WASHINGTON:
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.
