Revised Code of Washington
2023 Archive

Chapter 43.88 RCW
STATE BUDGETING, ACCOUNTING, AND REPORTING SYSTEM
PDF of Chapter Digest
PDF of Complete Chapter
Sections
43.88.005Finding—Intent.
43.88.010Purpose—Intent.
43.88.020Definitions.
43.88.025"Director" defined.
43.88.027Annual financial report.
43.88.030Instructions for submitting budget requests—Content of the budget document or documents—Separate budget document or schedules—Format changes.
43.88.0301Capital budget instructions—Additional information—Staff support from office of community development.
43.88.031Capital appropriation bill—Estimated general fund debt service costs.
43.88.032Maintenance costs, operating budget—Debt-financed pass-through money, budget document.
43.88.033State expenditure limit—Budget document to reflect.
43.88.035Changes in accounting methods, practices or statutes—Explanation in budget document or appendix required—Contents.
43.88.037Comprehensive budgeting, accounting, and reporting system conforming to generally accepted accounting principles—Budget document to conform.
43.88.050Cash deficit.
43.88.055Legislative balanced budget requirement.
43.88.058Maintenance level costs—Services for children.
43.88.060Legislative review of budget document and budget bill or bills—Time for submission.
43.88.070Appropriations.
43.88.080Adoption of budget.
43.88.090Development of budget—Detailed estimates—Mission statement, measurable goals, quality and productivity objectives—Integration of strategic plans and performance assessment procedures—Reviews by office of financial management and consolidated technology services agency—Governor-elect input.
43.88.092Information technology budget detail—Information technology plan—Accounting method for information technology.
43.88.096Budget detail—Designated state agencies—Federal receipts reporting requirements.
43.88.100Executive hearings.
43.88.110Expenditure programs—Allotments—Reserves—Monitor capital appropriations—Predesign review for major capital construction.
43.88.120Revenue estimates.
43.88.122Transportation agency revenue forecasts—Variances.
43.88.125Study of transportation-related funds or accounts—Coordination of activities.
43.88.130When contracts and expenditures prohibited.
43.88.140Lapsing of appropriations.
43.88.145Capital projects—Transfer of excess appropriation authority.
43.88.150Priority of expenditures—Appropriated and nonappropriated funds—Matching funds, disburse state moneys proportionally.
43.88.160Fiscal management—Powers and duties of officers and agencies.
43.88.170Refunds of erroneous or excessive payments.
43.88.175Credit reporting agencies—State agency use.
43.88.180When appropriations required or not required.
43.88.190Revolving funds.
43.88.195Establishment of accounts or funds outside treasury without permission of director of financial management prohibited.
43.88.200Public records.
43.88.205Federal funds and programs—Participating agencies to give notice—Progress reports.
43.88.210Transfer of certain powers and duties.
43.88.220Federal law controls in case of conflict—Rules.
43.88.230Legislative agencies and committees deemed part of legislative branch.
43.88.240Exemption of Washington state commodity commissions.
43.88.250Emergency expenditures.
43.88.260Deficiencies prohibited—Exceptions.
43.88.265Construction accounts—Exception to certain accounting requirements.
43.88.270Penalty for violations.
43.88.280Fiscal responsibilities of state officers and employees—"State officer or employee" defined.
43.88.290Fiscal responsibilities of state officers and employees—Prohibitions relative to appropriations and expenditures.
43.88.300Fiscal responsibilities of state officers and employees—Violations—Civil penalties—Forfeiture.
43.88.310Fiscal responsibilities of state officers and employees—Duties of legislative auditor, attorney general.
43.88.320Fiscal responsibilities of state officers and employees—Civil penalties additional to other penalties.
43.88.350Legal services revolving fund—Enterprise services account—Approval of certain changes required.
43.88.550Forest firefighting expenses—Transfers to Clarke-McNary fund.
43.88.560Information technology projects—Funding policies and standards.
43.88.570Social services provided by nongovernment entities receiving state moneys—Report by agencies—Audits.
43.88.580Database of state agency contracts for personal services—State expenditure information website.
43.88.583Public inspection of state collective bargaining agreements—Website—Contents.
43.88.585Fee inventory—State expenditure information website—Work group.
43.88.899Intent—Periodic review.
NOTES:
Agreements and transactions between state agencies, charges, credits, transfers, and advances: RCW 39.34.130 through 39.34.170.
Debts owed state: RCW 43.17.240.
Director of financial management: Chapter 43.41 RCW.
Expenditure limit under Initiative 601: Chapter 43.135 RCW.
Funds subject to council for children and families: RCW 43.121.100.
Investments and interfund loans: Chapter 43.84 RCW.
Post-audit: RCW 43.09.290 through 43.09.330.
Reporting periods: RCW 43.01.035.
State board for community and technical colleges: RCW 28B.50.070.
State finance committee: Chapter 43.33 RCW.
State payroll revolving account, agency payroll revolving fund: RCW 42.16.010 through 42.16.017.
Washington statewide reentry council—Performance audits: RCW 43.380.080.