Revised Code of Washington
Chapter 43.09 - State Auditor.
43.09.2851 - Repayment of amounts charged to another fund within same political subdivision to be credited to original fund or appropriation—Expenditure.

RCW 43.09.2851
Repayment of amounts charged to another fund within same political subdivision to be credited to original fund or appropriation—Expenditure.

Except as otherwise provided by law, amounts charged by a county, city, or other municipal or quasi municipal corporation for providing services or furnishing materials to or for another fund within the same county, city, or other municipal or quasi municipal corporation pursuant to RCW 43.09.210 or other law shall be repaid and credited to the fund or appropriation against which the expenditure originally was charged. Amounts representing a return of expenditures from an appropriation shall be considered as returned loans of services or goods, supplies, or other materials furnished and may be expended as part of the original appropriation to which they belong, without further or additional appropriation.
Except as otherwise provided by law, this section shall not apply to the furnishing of materials or services by one fund to another when other funds have been provided specifically for that purpose pursuant to law.

[ 1981 c 39 § 1. Formerly RCW 39.58.160.]

Structure Revised Code of Washington

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.

43.09.065 - Audit of entities with state contracts or grants—Report regarding criminal misuse of public moneys.

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.

43.09.240 - Local government accounting—Public officers and employees—Duty to account and report—Removal from office—Deposit of collections.

43.09.245 - Local government accounting—Examination of financial affairs.

43.09.260 - Local government accounting—Examination of local governments—Reports—Action by attorney general.

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.

43.09.281 - Appeal procedure to be adopted—Inclusion of number and disposition of appeals in annual report.

43.09.282 - Local government accounting—Municipal revolving account—Records of auditing costs.

43.09.285 - Joint operations by municipal corporations or political subdivisions—Deposit and control of funds.

43.09.2851 - Repayment of amounts charged to another fund within same political subdivision to be credited to original fund or appropriation—Expenditure.

43.09.2853 - Municipal corporations authorized to establish line of credit for payment of warrants—Interest.

43.09.2855 - Local governments—Use of credit cards.

43.09.2856 - School district audits—School district compliance with RCW 28A.150.276 and 28A.505.240—Report of findings.

43.09.290 - Post-audit of state agencies—Definitions.

43.09.310 - Audit of statewide combined financial statements—Post-audits of state agencies—Periodic audits—Reports—Filing.

43.09.312 - Post-audits of state agencies under RCW 43.09.310—Noncompliance—Remediation—Referral to attorney general.

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.

43.09.412 - Auditing services revolving account—Transfers and payments into account—Allotments to state auditor.

43.09.414 - Auditing services revolving account—Disbursements.

43.09.416 - Auditing services revolving account—Allocation of costs to funds, accounts, and agencies—Billing rate.

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.