Revised Code of Washington
Chapter 43.09 - State Auditor.
43.09.2855 - Local governments—Use of credit cards.

RCW 43.09.2855
Local governments—Use of credit cards.

(1) Local governments, including counties, cities, towns, special purpose districts, municipal and quasi-municipal corporations, and political subdivisions, are authorized to use credit cards for official government purchases and acquisitions.
(2) A local government may contract for issuance of the credit cards.
(3) The legislative body shall adopt a system for:
(a) The distribution of the credit cards;
(b) The authorization and control of the use of credit card funds;
(c) The credit limits available on the credit cards;
(d) Payment of the bills; and
(e) Any other rule necessary to implement or administer the system under this section.
(4) As used in this section, "credit card" means a card or device issued under an arrangement pursuant to which the issuer gives to a cardholder the privilege of obtaining credit from the issuer.
(5) Any credit card system adopted under this section is subject to examination by the state auditor's office pursuant to chapter 43.09 RCW.
(6) Cash advances on credit cards are prohibited.

[ 1995 c 30 § 2. Formerly RCW 39.58.180.]
NOTES:

Findings—1995 c 30: "The legislature finds that (1) the use of credit cards is a customary and economical business practice to improve cash management, reduce costs, and increase efficiency; and (2) local governments should consider and use credit cards when appropriate." [ 1995 c 30 § 1.]

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.