RCW 43.09.270
Local government accounting—Expense of audit, what constitutes.
The expense of auditing local governments and those expenses directly related to prescribing accounting systems, training, maintenance of working capital including reserves for late and uncollectible accounts and necessary adjustments to billings, and field audit supervision, shall be considered expenses of auditing public accounts within the meaning of RCW 43.09.280 and 43.09.282, and shall be prorated for that purpose equally among all entities directly affected by such service.
[ 1995 c 301 § 17; 1993 c 315 § 1; 1991 sp.s. c 16 § 920; 1982 c 206 § 1; 1965 c 8 § 43.09.270. Prior: 1963 c 209 § 4; 1911 c 30 § 1; 1909 c 76 § 10; RRS § 9960.]
NOTES:
Effective date—1993 c 315: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1993." [ 1993 c 315 § 2.]
Severability—Effective date—1991 sp.s. c 16: See notes following RCW 9.46.100.
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.