Chapter 43.88 RCW

STATE BUDGETING, ACCOUNTING, AND REPORTING SYSTEM

Sections

HTMLPDF 43.88.005Finding—Intent.
HTMLPDF 43.88.010Purpose—Intent.
HTMLPDF 43.88.020Definitions.
HTMLPDF 43.88.025"Director" defined.
HTMLPDF 43.88.027Annual financial report.
HTMLPDF 43.88.030Instructions for submitting budget requests—Content of the budget document or documents—Separate budget document or schedules—Format changes.
HTMLPDF 43.88.0301Capital budget instructions—Additional information—Staff support from office of community development.
HTMLPDF 43.88.031Capital appropriation bill—Estimated general fund debt service costs.
HTMLPDF 43.88.032Maintenance costs, operating budget—Debt-financed pass-through money, budget document.
HTMLPDF 43.88.033State expenditure limit—Budget document to reflect.
HTMLPDF 43.88.035Changes in accounting methods, practices or statutes—Explanation in budget document or appendix required—Contents.
HTMLPDF 43.88.037Comprehensive budgeting, accounting, and reporting system conforming to generally accepted accounting principles—Budget document to conform.
HTMLPDF 43.88.050Cash deficit.
HTMLPDF 43.88.055Legislative balanced budget requirement.
HTMLPDF 43.88.058Maintenance level costs—Services for children.
HTMLPDF 43.88.060Legislative review of budget document and budget bill or bills—Time for submission.
HTMLPDF 43.88.070Appropriations.
HTMLPDF 43.88.080Adoption of budget.
HTMLPDF 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.
HTMLPDF 43.88.092Information technology budget detail—Information technology plan—Accounting method for information technology.
HTMLPDF 43.88.096Budget detail—Designated state agencies—Federal receipts reporting requirements.
HTMLPDF 43.88.100Executive hearings.
HTMLPDF 43.88.110Expenditure programs—Allotments—Reserves—Monitor capital appropriations—Predesign review for major capital construction.
HTMLPDF 43.88.120Revenue estimates.
HTMLPDF 43.88.122Transportation agency revenue forecasts—Variances.
HTMLPDF 43.88.125Study of transportation-related funds or accounts—Coordination of activities.
HTMLPDF 43.88.130When contracts and expenditures prohibited.
HTMLPDF 43.88.140Lapsing of appropriations.
HTMLPDF 43.88.145Capital projects—Transfer of excess appropriation authority.
HTMLPDF 43.88.150Priority of expenditures—Appropriated and nonappropriated funds—Matching funds, disburse state moneys proportionally.
HTMLPDF 43.88.160Fiscal management—Powers and duties of officers and agencies.
HTMLPDF 43.88.170Refunds of erroneous or excessive payments.
HTMLPDF 43.88.175Credit reporting agencies—State agency use.
HTMLPDF 43.88.180When appropriations required or not required.
HTMLPDF 43.88.190Revolving funds.
HTMLPDF 43.88.195Establishment of accounts or funds outside treasury without permission of director of financial management prohibited.
HTMLPDF 43.88.200Public records.
HTMLPDF 43.88.205Federal funds and programs—Participating agencies to give notice—Progress reports.
HTMLPDF 43.88.210Transfer of certain powers and duties.
HTMLPDF 43.88.220Federal law controls in case of conflict—Rules.
HTMLPDF 43.88.230Legislative agencies and committees deemed part of legislative branch.
HTMLPDF 43.88.240Exemption of Washington state commodity commissions.
HTMLPDF 43.88.250Emergency expenditures.
HTMLPDF 43.88.260Deficiencies prohibited—Exceptions.
HTMLPDF 43.88.265Construction accounts—Exception to certain accounting requirements.
HTMLPDF 43.88.270Penalty for violations.
HTMLPDF 43.88.280Fiscal responsibilities of state officers and employees—"State officer or employee" defined.
HTMLPDF 43.88.290Fiscal responsibilities of state officers and employees—Prohibitions relative to appropriations and expenditures.
HTMLPDF 43.88.300Fiscal responsibilities of state officers and employees—Violations—Civil penalties—Forfeiture.
HTMLPDF 43.88.310Fiscal responsibilities of state officers and employees—Duties of legislative auditor, attorney general.
HTMLPDF 43.88.320Fiscal responsibilities of state officers and employees—Civil penalties additional to other penalties.
HTMLPDF 43.88.350Legal services revolving fund—Enterprise services account—Approval of certain changes required.
HTMLPDF 43.88.550Forest firefighting expenses—Transfers to Clarke-McNary fund.
HTMLPDF 43.88.560Information technology projects—Funding policies and standards.
HTMLPDF 43.88.570Social services provided by nongovernment entities receiving state moneys—Report by agencies—Audits.
HTMLPDF 43.88.580Database of state agency contracts for personal services—State expenditure information website.
HTMLPDF 43.88.583Public inspection of state collective bargaining agreements—Website—Contents.
HTMLPDF 43.88.585Fee inventory—State expenditure information website—Work group.
HTMLPDF 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.