AN ACT Relating to
county auditors; amending RCW 36.22.010, 36.22.020, 36.22.060, 36.27.020,
36.32.210, 36.32.215, 36.40.040, 36.80.040, and 42.24.150; and repealing RCW
36.32.213.
BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 36.22.010 and 1984 c
128 s 2 are each amended to read as follows:
The county auditor:
(1) Shall be recorder
of deeds and other instruments in writing which by law are to be filed and
recorded in and for the county for which he or she is elected;
(2) ((Shall examine
and settle the accounts of all persons indebted to the county or who hold money
payable into the county treasury, certify the amount to the treasurer, and give
to the person paying, a discharge upon presentation and filing of the
treasurer's receipt therefor, charging the treasurer with the amount;
(3))) Shall keep an account current with the county
treasurer, charge ((him with)) all money received as shown by ((his))
receipts issued and credit ((him with)) all disbursements paid out
according to the record of settlement of the treasurer with the ((board of
county commissioners)) legislative authority;
(((4))) (3)
Shall make out and transmit to the state auditor a complete statement of the
state fund account with the county for the past fiscal year certified by his or
her certificate and seal, immediately after the completion of the annual
settlement of the county treasurer with the ((board of county commissioners))
legislative authority.
((This statement
shall show:
The total amount of
tax levy for the current year as returned on the original assessment roll;
The amount of the
supplemental taxes levied by the treasurer;
The amount collected
from delinquent tax rolls of previous years, since the last report;
The amount of
errors, double assessments, and rebates allowed on settlement of the treasurer
with the board of county commissioners;
The amount paid to
the state treasurer since the last annual settlement and all such other credits
as the county may be entitled to receive in abatement of state taxes;
The balance of the
delinquent tax account for the current year.)) The statement must be available to the public;
(((5))) (4)
Shall make available a complete exhibit of the prior-year
finances of the county ((immediately after the July settlement between the
county treasurer and the county commissioners. He shall cause the exhibit to
be published in some newspaper printed within the county; if there is none, he
shall post the exhibit in a conspicuous place in his office.
The exhibit shall
show:
The amount of taxes
assessed in the county for the preceding year for state, county, road, bridge,
school, and other purposes;
The amount of taxes
collected on such assessment;
The amount of money
received from other sources;
The amount received
into the treasury;
The amount still due
and not collected;
The number of
warrants issued, the several purposes for which they were issued, the amount for
each purpose, and the total amount;
The total amount of
warrants redeemed;
The amount of
outstanding warrants;
The present
condition of the treasury;
Remarks)) including, but not limited to, a statement
of financial condition and financial operation in accordance with standards
developed by the state auditor. This exhibit shall be made available after the
financial records are closed for the prior year.
(((6))) (5)
Shall make out a register of all warrants legally authorized and directed to be
issued by ((any superior court cost bill, not earlier than ten days after
receipt thereof, or by the board of county commissioners)) the
legislative body at any regular((, adjourned,)) or special meeting
((thereof, not earlier than ten days after adjournment. He shall also make
out a certified copy of the register of warrants under his hand and seal and
deliver it forthwith to the county treasurer who shall record it in a book kept
for that purpose)). The auditor shall make the data available to the
county treasurer. The auditor shall ((file and carefully preserve))
retain the original ((in his office)) of the register of
warrants for future reference. ((The register of warrants shall be part
of the records of the county.
(7) Shall examine
the books of the treasurer between the first and tenth of each month and see
that they have been correctly kept.
(8))) (6) As clerk of the board of county
commissioners, shall:
Record all of the
proceedings of the ((board)) legislative authority;
Make full entries of
all of their resolutions and decisions on all questions concerning the raising
of money for and the allowance of accounts against the county;
Record the vote of each
member on any question upon which there is a division or at the request of any
member present;
Sign all orders made
and warrants issued by order of the ((board)) legislative authority
for the payment of money;
Record the reports of
the county treasurer of the receipts and disbursements of the county;
Preserve and file all
accounts acted upon by the ((board)) legislative authority;
Preserve and file all
petitions and applications for franchises and record the action of the ((board))
legislative authority thereon;
Record all orders
levying taxes;
Perform all other
duties required by any rule or order of the ((board)) legislative
authority.
Sec. 2. RCW 36.22.020 and 1963 c
4 s 36.22.020 are each amended to read as follows:
It shall be the duty of
the county auditor of each county, within fifteen days after the adjournment of
each regular ((term)) session, to publish a summary of the
proceedings of the ((board of county commissioners)) legislative
authority at such term, in any newspaper published in the county or having
a general circulation therein, or the auditor may post copies of such
proceedings in three of the most public places in the county. The seal of the
county commissioners for each county, used by the county auditor as clerk to
attest the proceedings of the ((board of county commissioners)) legislative
authority, shall be and remain in the custody of the county auditor ((as
clerk of the board)), and ((said)) the auditor is hereby
authorized to use such seal in attestation of all ((his)) official acts,
whether as clerk of ((said board)) the legislative authority, as
auditor or recorder of deeds; and all certificates, exemplifications of
records, or other acts ((by him)) performed as county auditor, certified
under the seal of ((said)) the county commissioners, ((heretofore
made or hereafter to be made)) pursuant to this section, in this state,
shall be as valid and legally binding as though attested by a seal of office of
the ((said)) county auditor.
Sec. 3. RCW 36.22.060 and 1963 c
4 s 36.22.060 are each amended to read as follows:
((He shall carefully
keep proper warrant books, and)) The auditor shall maintain a record of
when a warrant is issued ((the stub shall be carefully retained, upon which
shall be recorded the)). The record shall include the warrant
number, date, name of payee, amount, nature of claims, or services ((briefly
stated and by whom allowed. In all cases where multiple warrants are issued
for one claim the auditor must preserve as many stub entries as there have been
warrants issued, noting upon each stub the claim for which it was issued and
the number of warrants which aggregate the amount of the entire claim allowed))
provided.
Sec. 4. RCW 36.27.020 and 1987 c
202 s 205 are each amended to read as follows:
The prosecuting
attorney shall:
(1) Be legal adviser of
the ((board of county commissioners)) legislative authority,
giving them his or her written opinion when required by the ((board)) legislative
authority or the chairperson thereof touching any subject which the ((board))
legislative authority may be called or required to act upon relating to
the management of county affairs;
(2) Be legal adviser to
all county and precinct officers and school directors in all matters relating
to their official business, and when required draw up all instruments of an
official nature for the use of said officers;
(3) Appear for and
represent the state, county, and all school districts subject to the
supervisory control and direction of the attorney general in all criminal and
civil proceedings in which the state or the county or any school district in
the county may be a party;
(4) Prosecute all
criminal and civil actions in which the state or the county may be a party,
defend all suits brought against the state or the county, and prosecute actions
upon forfeited recognizances and bonds and actions for the recovery of debts,
fines, penalties, and forfeitures accruing to the state or the county;
(5) Attend and appear
before and give advice to the grand jury when cases are presented to it for
consideration and draw all indictments when required by the grand jury;
(6) Institute and
prosecute proceedings before magistrates for the arrest of persons charged with
or reasonably suspected of felonies when the prosecuting attorney has
information that any such offense has been committed and the prosecuting
attorney shall for that purpose attend when required by them if the prosecuting
attorney is not then in attendance upon the superior court;
(7) Carefully tax all
cost bills in criminal cases and take care that no useless witness fees are
taxed as part of the costs and that the officers authorized to execute process
tax no other or greater fees than the fees allowed by law;
(8) Receive all cost
bills in criminal cases before district judges at the trial of which the
prosecuting attorney was not present, before they are lodged with the ((board
of county commissioners)) legislative authority for payment,
whereupon the prosecuting attorney may retax the same and the prosecuting
attorney must do so if the ((board of county commissioners)) legislative
authority deems any bill exorbitant or improperly taxed;
(9) Present all
violations of the election laws which may come to the prosecuting attorney's
knowledge to the special consideration of the proper jury;
(10) ((Examine at
least once in each year the public records and books of the auditor, assessor,
treasurer, superintendent of schools, and sheriff of his or her county and
report to the board of county commissioners every failure, refusal, omission,
or neglect of such officers to keep such records and books as required by law;
(11))) Examine once in each year the official bonds
of all county and precinct officers and report to the ((board of county
commissioners)) legislative authority any defect in the bonds of any
such officer;
(((12))) (11)
Make an annual report to the governor as of the 31st of December of each year
setting forth the amount and nature of business transacted by the prosecuting
attorney in that year with such other statements and suggestions as the
prosecuting attorney may deem useful;
(((13))) (12)
Send to the state liquor control board at the end of each year a written report
of all prosecutions brought under the state liquor laws in the county during
the preceding year, showing in each case, the date of trial, name of accused,
nature of charges, disposition of case, and the name of the judge presiding;
(((14))) (13)
Seek to reform and improve the administration of criminal justice and stimulate
efforts to remedy inadequacies or injustice in substantive or procedural law.
Sec. 5. RCW 36.32.210 and 1969
ex.s. c 182 s 2 are each amended to read as follows:
(((1))) Each board
of county commissioners of the several counties of the state of
Washington shall, on the first Monday of each year ((beginning with the year
1964)), file with the auditor of the county ((wherein such commissioner
resides)) a statement verified by oath ((of such county commissioner))
showing for the twelve months period ending December 31st of the preceding
year, the following:
(((a))) (1)
A full and complete inventory of all ((tools, machinery, equipment and
appliances belonging to the district of such commissioner used or intended to
be used in any public work, except the repair, construction or maintenance of
any road, within said county for which public funds are to be expended in whole
or in part and which said)) capitalized assets shall be kept in
accordance with standards established by the state auditor. This inventory
shall be segregated to show the following subheads:
(((i))) (a)
The assets, including equipment, on hand, together with a
statement of the date when acquired, the amount paid therefor, ((the present
value,)) the estimated life thereof and a sufficient description to fully
identify such property;
(((ii))) (b)
All equipment of every kind or nature sold or disposed of in any manner during
such preceding twelve months period, together with the name of the purchaser,
the amount paid therefor, whether or not the same was sold at public or private
sale, the reason for such disposal and a sufficient description to fully
identify the same;
(((iii))) (c)
All the equipment purchased during said period, together with the date of
purchase, the amount paid therefor, whether or not the same was bought under
competitive bidding, the price paid therefor and the probable life thereof, the
reason for making the purchase and a sufficient description to fully identify
such property;
(((b) The exact
amount of money derived from sources other than tax levy coming into possession
or under the control of such commissioner for or on account of such district or
of the commissioner making such statement; with the name of the party paying
the same, the source from which derived, why so derived, and the date of its
reception.
(c))) (2) The person to whom such money or
any part thereof was paid and why so paid and the date of such payment.
(((2) No county
commissioner shall maintain official records which duplicate the records of the
county road engineer or any part thereof.))
Sec. 6. RCW 36.32.215 and 1963 c
4 s 36.32.215 are each amended to read as follows:
((Such)) Inventories
shall be filed with the county auditor as a public record and shall be open to
the inspection of the public((, provided further that such county auditor
shall cause such inventory and/or inventories to be published once in the
official newspaper of such county within five days after the filing thereof)).
Sec. 7. RCW 36.40.040 and 1973 c
39 s 1 are each amended to read as follows:
Upon receipt of the
estimates the auditor 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
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))
legislative authority 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)) legislative authority may fund the warrants or
any part thereof into bonds instead of including them in the budget levy.
Sec. 8. RCW 36.80.040 and 1969
ex.s. c 182 s 9 are each amended to read as follows:
The office of county
engineer shall be an office of record; the county road engineer shall record
and file in his or her office, all matters concerning the public roads,
highways, bridges, ditches, or other surveys of ((his)) the
county, with the original papers, documents, petitions, surveys, repairs, and
other papers, in order to have the complete history of any such road, highway,
bridge, ditch, or other survey; and shall number each construction or
improvement project. The county engineer is not required to retain and file
financial documents retained and filed in other departments in the county.
Sec. 9. RCW 42.24.150 and 1969 c
74 s 4 are each amended to read as follows:
On or before the ((tenth))
fifteenth day following the close of the authorized travel period for
which expenses have been advanced to any officer or employee, he shall submit
to the appropriate official a fully itemized travel expense voucher, for all
reimbursable items legally expended, accompanied by the unexpended portion of
such advance, if any.
Any advance made for
this purpose, or any portion thereof, not repaid or accounted for in the time
and manner specified herein, shall bear interest at the rate of ten percent per
annum from the date of default until paid.
NEW SECTION. Sec.
10. RCW 36.32.213 and 1963 c
4 s 36.32.213 are each repealed.
