RCW 43.09.050
General duties of auditor.
The auditor shall:
(1) Except as otherwise specifically provided by law, audit the accounts of all collectors of the revenue and other holders of public money required by law to pay the same into the treasury;
(2) In his or her discretion, inspect the books of any person charged with the receipt, safekeeping, and disbursement of public moneys;
(3) Investigate improper governmental activity under chapter 42.40 RCW;
(4) Inform the attorney general in writing of the necessity for the attorney general to direct prosecutions in the name of the state for all official delinquencies in relation to the assessment, collection, and payment of the revenue, against all persons who, by any means, become possessed of public money or property, and fail to pay over or deliver the same, and against all debtors of the state;
(5) Give information in writing to the legislature, whenever required, upon any subject relating to the financial affairs of the state, or touching any duties of his or her office;
(6) Report to the director of financial management in writing the names of all persons who have received any moneys belonging to the state, and have not accounted therefor;
(7) Authenticate with his or her official seal papers issued from his or her office;
(8) Make his or her official report annually on or before the 31st of December.
[ 1992 c 118 § 6; 1979 c 151 § 91. Prior: 1977 ex.s. c 144 § 7; 1977 c 75 § 40; 1971 ex.s. c 170 § 1; 1965 c 8 § 43.09.050; prior: 1890 p 636 § 5; RRS § 11001; prior: Code 1881 § 2570; 1854 p 410 § 5.]
NOTES:
Severability—1971 ex.s. c 170: "If any provision of this 1971 amendatory act, or its application to any person or circumstance is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected." [ 1971 ex.s. c 170 § 5.]
Advances: Chapter 42.24 RCW.
Information to legislature: RCW 43.88.160.
Investigations of improper governmental actions—Protection of employee disclosures: Chapter 42.40 RCW.
Post-audit duties: RCW 43.88.160.
Powers and duties, budget and accounting system: RCW 43.88.160.
Report of irregularities to attorney general: RCW 43.88.160.
Report to legislature: RCW 43.88.160.
Structure Revised Code of Washington
Title 43 - State Government—Executive
Chapter 43.09 - State Auditor.
43.09.010 - Residence—Office—Bond—Oath.
43.09.020 - Auditor of public accounts.
43.09.025 - Deputy auditors—Assistant directors.
43.09.035 - Assistants—Personnel.
43.09.045 - Contracts with certified public accountants.
43.09.050 - General duties of auditor.
43.09.055 - Audit of entities with state contracts or grants—Costs.
43.09.165 - Subpoenas—Compulsory process—Witnesses—Oaths—Testimony—Penalty.
43.09.166 - Subpoenas—Court approval—Process.
43.09.170 - May administer oaths.
43.09.180 - Seal—Copies of documents as evidence.
43.09.185 - Loss of public funds—Illegal activity—Report to state auditor's office.
43.09.186 - Toll-free efficiency hotline—Duties—Annual overview and update.
43.09.188 - Regulatory fairness act—Performance reviews.
43.09.200 - Local government accounting—Uniform system of accounting.
43.09.205 - Local government accounting—Costs of public works—Standard form.
43.09.210 - Local government accounting—Separate accounts for each fund or activity—Exemptions.
43.09.220 - Local government accounting—Separate accounts for public service industries.
43.09.230 - Local government accounting—Annual reports—Comparative statistics.
43.09.245 - Local government accounting—Examination of financial affairs.
43.09.270 - Local government accounting—Expense of audit, what constitutes.
43.09.280 - Local government accounting—Expense of examination.
43.09.2801 - Local government accounting—Expense of audit—Additional charge.
43.09.282 - Local government accounting—Municipal revolving account—Records of auditing costs.
43.09.2855 - Local governments—Use of credit cards.
43.09.290 - Post-audit of state agencies—Definitions.
43.09.330 - Audit disclosing malfeasance or nonfeasance—Action by attorney general.
43.09.340 - Post-audit of books of state auditor.
43.09.410 - Auditing services revolving account—Created—Purpose.
43.09.414 - Auditing services revolving account—Disbursements.
43.09.418 - Auditing services revolving account—Direct payments from state agencies.
43.09.420 - Audit of revolving, local, and other funds and accounts.
43.09.430 - Performance audits—Definition.
43.09.440 - Performance audits—Comments.
43.09.455 - Performance audits—Follow-up and corrective action—Progress reports.
43.09.465 - Comprehensive performance audit of state printing services.
43.09.466 - Comprehensive performance audit of statewide sexual assault tracking system.
43.09.470 - Comprehensive performance audits—Scope—Reports.
43.09.471 - Short title—Effective date—2006 c 1 (Initiative Measure No. 900).
43.09.475 - Performance audits of government account.
43.09.480 - Long-term services and supports trust program—Audit—Report.