RCW 43.09.282
Local government accounting—Municipal revolving account—Records of auditing costs.
For the purposes of centralized funding, accounting, and distribution of the costs of the audits performed on local governments by the state auditor, there is hereby created an account entitled the municipal revolving account. The state treasurer shall be custodian of the account. All moneys received by the state auditor or by any officer or employee thereof shall be deposited with the state treasurer and credited to the municipal revolving account. Only the state auditor or the auditor's designee may authorize expenditures from the account. No appropriation is required for expenditures. The state auditor shall keep such records as are necessary to detail the auditing costs attributable to the various types of local governments. During the 2009-2011 fiscal biennium, the state auditor shall reduce the municipal revolving account charges for financial audits performed on local governments by five percent.
[ 2009 c 564 § 928; 2008 c 328 § 6007; 1995 c 301 § 20; 1982 c 206 § 2; 1965 c 8 § 43.09.282. Prior: 1963 c 209 § 6.]
NOTES:
Effective date—2009 c 564: See note following RCW 2.68.020.
Part headings not law—Severability—Effective date—2008 c 328: See notes following RCW 43.155.050.
Effective date—1982 c 206 § 2: "Section 2 of this act shall take effect on July 1, 1983." [ 1982 c 206 § 4.]
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.