SENATE BILL REPORT
SB 6210
BYSenators McCaslin, Garrett, Zimmerman, Hayner and Nelson; by request of Office of State Auditor
Authorizing the state auditor to contract with certified public accountants for municipal audits.
Senate Committee on Governmental Operations
Senate Hearing Date(s):January 25, 1988
Majority Report: Do pass.
Signed by Senators McCaslin, Chairman; Zimmerman, Vice Chairman; Garrett, Metcalf.
Senate Staff:Barbara Howard (786-7410); Desley Brooks (786-7443)
January 26, 1988
AS PASSED SENATE, FEBRUARY 8, 1988
BACKGROUND:
As the constitutional officer who is the "auditor of public accounts" and the person "who shall have such powers and perform such duties in connection therewith as may be prescribed by state law," the State Auditor -- through the staff in the Division of Municipal Corporations (RCW 43.09.250) -- conducts fiscal/legal compliance audits for all units of local government. In addition, the Division prescribes financial accounting systems for local governments and collects and publishes comparative statistics concerning their operations.
The State Auditor has requested authority to contract with certified public accountants in Washington to assist in carrying out the Division's duties.
SUMMARY:
In addition to appointing state examiners for the Division of Municipal Corporations, the State Auditor may contract with certified public accountants to carry out such portions of the Division's duties as the Auditor may determine.
Appropriation: none
Revenue: none
Fiscal Note: available
Senate Committee - Testified: Jack Heinricher, State Auditor; Stan Finkelstein, Association of Washington Cities; Gary Lowe, Association of Counties