Revised Code of Washington
2023 Archive

Chapter 43.09 RCW
STATE AUDITOR
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PDF of Complete Chapter
Sections
GENERALLY
43.09.010Residence—Office—Bond—Oath.
43.09.020Auditor of public accounts.
43.09.025Deputy auditors—Assistant directors.
43.09.035Assistants—Personnel.
43.09.045Contracts with certified public accountants.
43.09.050General duties of auditor.
43.09.055Audit of entities with state contracts or grants—Costs.
43.09.065Audit of entities with state contracts or grants—Report regarding criminal misuse of public moneys.
43.09.165Subpoenas—Compulsory process—Witnesses—Oaths—Testimony—Penalty.
43.09.166Subpoenas—Court approval—Process.
43.09.170May administer oaths.
43.09.180Seal—Copies of documents as evidence.
43.09.185Loss of public funds—Illegal activity—Report to state auditor's office.
43.09.186Toll-free efficiency hotline—Duties—Annual overview and update.
43.09.188Regulatory fairness act—Performance reviews.
LOCAL GOVERNMENT ACCOUNTING
43.09.200Local government accounting—Uniform system of accounting.
43.09.205Local government accounting—Costs of public works—Standard form.
43.09.210Local government accounting—Separate accounts for each fund or activity—Exemptions.
43.09.220Local government accounting—Separate accounts for public service industries.
43.09.230Local government accounting—Annual reports—Comparative statistics.
43.09.240Local government accounting—Public officers and employees—Duty to account and report—Removal from office—Deposit of collections.
43.09.245Local government accounting—Examination of financial affairs.
43.09.260Local government accounting—Examination of local governments—Reports—Action by attorney general.
43.09.270Local government accounting—Expense of audit, what constitutes.
43.09.280Local government accounting—Expense of examination.
43.09.2801Local government accounting—Expense of audit—Additional charge.
43.09.281Appeal procedure to be adopted—Inclusion of number and disposition of appeals in annual report.
43.09.282Local government accounting—Municipal revolving account—Records of auditing costs.
43.09.285Joint operations by municipal corporations or political subdivisions—Deposit and control of funds.
43.09.2851Repayment of amounts charged to another fund within same political subdivision to be credited to original fund or appropriation—Expenditure.
43.09.2853Municipal corporations authorized to establish line of credit for payment of warrants—Interest.
43.09.2855Local governments—Use of credit cards.
43.09.2856School district audits—School district compliance with RCW 28A.150.276 and 28A.505.240—Report of findings.
AGENCY AUDITS
43.09.290Post-audit of state agencies—Definitions.
43.09.310Audit of statewide combined financial statements—Post-audits of state agencies—Periodic audits—Reports—Filing.
43.09.312Post-audits of state agencies under RCW 43.09.310—Noncompliance—Remediation—Referral to attorney general.
43.09.330Audit disclosing malfeasance or nonfeasance—Action by attorney general.
43.09.340Post-audit of books of state auditor.
43.09.410Auditing services revolving account—Created—Purpose.
43.09.412Auditing services revolving account—Transfers and payments into account—Allotments to state auditor.
43.09.414Auditing services revolving account—Disbursements.
43.09.416Auditing services revolving account—Allocation of costs to funds, accounts, and agencies—Billing rate.
43.09.418Auditing services revolving account—Direct payments from state agencies.
43.09.420Audit of revolving, local, and other funds and accounts.
43.09.430Performance audits—Definition.
43.09.440Performance audits—Comments.
43.09.455Performance audits—Follow-up and corrective action—Progress reports.
43.09.465Comprehensive performance audit of state printing services.
43.09.470Comprehensive performance audits—Scope—Reports.
43.09.471Short title—Effective date—2006 c 1 (Initiative Measure No. 900).
43.09.475Performance audits of government account.
43.09.480Long-term services and supports trust program—Audit—Report.
NOTES:
Annual migratory bird stamp design—Administration, sale, and distribution—Deposit and use of funds: RCW 77.12.690.
Attorney general, report of irregularities to: RCW 43.88.160.
Audits
agricultural marketing agreements and orders: RCW 15.65.490.
apple commission: RCW 15.24.070.
beef commission: RCW 16.67.090.
budget and accounting act, post-audit duties: RCW 43.88.160.
commodity commissions: RCW 15.66.140.
community economic revitalization board: RCW 43.160.090.
gambling commission: RCW 9.46.060.
hardwoods commission: RCW 15.74.040.
health sciences and services authorities records: RCW 35.104.060.
honey bee commission: RCW 15.62.040.
housing finance commission: RCW 43.180.050.
irrigation district records: RCW 87.68.100.
liquor and cannabis board: RCW 66.08.024.
lottery: RCW 67.70.290.
port districts: RCW 53.36.150.
public works projects: RCW 43.155.080.
state association of elected county officials: RCW 36.47.060.
state fruit commission: RCW 15.28.110.
Washington public port association: RCW 53.06.060.
wine commission: RCW 15.88.070.
Cities and towns
budget forms, preparation of: RCW 35.33.111.
involuntary dissolution of, petition by: RCW 35.07.230.
self-insurance, state audit: RCW 48.62.031.
street expenditures, accounting and reporting system: RCW 35.76.020.
supervision of budgets: RCW 35.33.111.
City streets as part of state highway system certified to: RCW 47.24.010.
Commodity commission's annual report to: RCW 15.66.140.
Constitutional duties: State Constitution Art. 3 § 20.
Cost bills in felony cases, audit of, duties: RCW 10.46.230.
County auditors, ex officio deputy state auditor: RCW 36.22.140.
County budgets, rules, classifications, and forms: RCW 36.40.220.
Disbursement of public funds, duties transferred to treasurer: RCW 43.88.210.
Educational service district superintendents, employees—Traveling expenses and subsistence—Auditor's duties: RCW 28A.310.320.
Eminent domain by state
immediate possession proceedings: RCW 8.04.090.
payment of damages and costs to court: RCW 8.04.160.
Highway construction bonds and warrants, auditor to sign: Chapter 47.10 RCW.
Highway funds generally, auditor's powers and duties: Chapter 47.08 RCW.
Impeachment, liability to: State Constitution Art. 5 § 2.
Industrial insurance, funds, disbursement: RCW 51.44.110.
Justice and inferior courts act of 1961, financial records prescribed by: RCW 3.30.070.
Legislature
information furnished to: RCW 43.88.160.
reports to of post-audit and financial affairs: RCW 43.88.160.
Oath of office: RCW 43.01.020.
Port districts, toll facilities, bonds and notes: RCW 53.34.140.
Post-audit duties: RCW 43.88.160.
Public blanks used in counties, prescribed by: RCW 36.72.080.
Puget Sound ferry and toll bridge system, auditor's powers and duties relating to: Chapter 47.60 RCW.
Purchase of bridges or ferries by department of transportation, auditor's powers and duties relating to: RCW 47.56.050.
Records committee, to appoint a member of: RCW 40.14.050.
Residence requirement: State Constitution Art. 3 § 24.
Salary, amount of: State Constitution Art. 3 § 20, Art. 28 § 1; RCW 43.03.010.
Steam electric generating plants bond issues, duties as to: RCW 43.21A.630.
Studies and adoption of classifications for school district budgets—Publication: RCW 28A.300.060.
Succession: State Constitution Art. 3 § 10.
Term of office: State Constitution Art. 3 § 3; RCW 43.01.010.
Toll bridges
bonds, auditor to sign: RCW 47.56.140.
improvement of existing bridge and construction of new bridge as single project, auditor's powers and duties relating to: Chapter 47.58 RCW.
Tort claims against state or its agents, filing with: RCW 4.92.100.
Volunteer firefighters, forms for administration of fund provided to: RCW 41.24.070.
Warrants
administrator for the courts: RCW 2.56.090.
disbursement of public moneys, duties transferred: RCW 43.88.210.