Revised Code of Washington
Chapter 43.88 - State Budgeting, Accounting, and Reporting System.
43.88.037 - Comprehensive budgeting, accounting, and reporting system conforming to generally accepted accounting principles—Budget document to conform.

RCW 43.88.037
Comprehensive budgeting, accounting, and reporting system conforming to generally accepted accounting principles—Budget document to conform.

(1) The director of financial management shall devise and maintain a comprehensive budgeting, accounting, and reporting system in conformance with generally accepted accounting principles applicable to state governments, as published in the accounting procedures manual pursuant to RCW 43.88.160(1).
(2) The director of financial management shall submit a budget document in conformance with generally accepted accounting principles applicable to state governments, as published in the accounting procedures manual pursuant to RCW 43.88.160(1).

[ 1987 c 502 § 3; 1984 c 247 § 1.]

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Structure Revised Code of Washington

Revised Code of Washington

Title 43 - State Government—Executive

Chapter 43.88 - State Budgeting, Accounting, and Reporting System.

43.88.005 - Finding—Intent.

43.88.010 - Purpose—Intent.

43.88.020 - Definitions.

43.88.025 - "Director" defined.

43.88.027 - Annual financial report.

43.88.030 - Instructions for submitting budget requests—Content of the budget document or documents—Separate budget document or schedules—Format changes.

43.88.0301 - Capital budget instructions—Additional information—Staff support from office of community development.

43.88.031 - Capital appropriation bill—Estimated general fund debt service costs.

43.88.032 - Maintenance costs, operating budget—Debt-financed pass-through money, budget document.

43.88.033 - State expenditure limit—Budget document to reflect.

43.88.035 - Changes in accounting methods, practices or statutes—Explanation in budget document or appendix required—Contents.

43.88.037 - Comprehensive budgeting, accounting, and reporting system conforming to generally accepted accounting principles—Budget document to conform.

43.88.050 - Cash deficit.

43.88.055 - Legislative balanced budget requirement.

43.88.058 - Maintenance level costs—Services for children.

43.88.060 - Legislative review of budget document and budget bill or bills—Time for submission.

43.88.070 - Appropriations.

43.88.080 - Adoption of budget.

43.88.090 - Development of budget—Detailed estimates—Mission statement, measurable goals, quality and productivity objectives—Integration of strategic plans and performance assessment procedures—Reviews by office of financial management and consolida...

43.88.092 - Information technology budget detail—Information technology plan—Accounting method for information technology.

43.88.096 - Budget detail—Designated state agencies—Federal receipts reporting requirements.

43.88.100 - Executive hearings.

43.88.110 - Expenditure programs—Allotments—Reserves—Monitor capital appropriations—Predesign review for major capital construction.

43.88.120 - Revenue estimates.

43.88.122 - Transportation agency revenue forecasts—Variances.

43.88.125 - Study of transportation-related funds or accounts—Coordination of activities.

43.88.130 - When contracts and expenditures prohibited.

43.88.140 - Lapsing of appropriations.

43.88.145 - Capital projects—Transfer of excess appropriation authority.

43.88.150 - Priority of expenditures—Appropriated and nonappropriated funds—Matching funds, disburse state moneys proportionally.

43.88.160 - Fiscal management—Powers and duties of officers and agencies.

43.88.170 - Refunds of erroneous or excessive payments.

43.88.175 - Credit reporting agencies—State agency use.

43.88.180 - When appropriations required or not required.

43.88.190 - Revolving funds.

43.88.195 - Establishment of accounts or funds outside treasury without permission of director of financial management prohibited.

43.88.200 - Public records.

43.88.205 - Federal funds and programs—Participating agencies to give notice—Progress reports.

43.88.210 - Transfer of certain powers and duties.

43.88.220 - Federal law controls in case of conflict—Rules.

43.88.230 - Legislative agencies and committees deemed part of legislative branch.

43.88.240 - Exemption of Washington state commodity commissions.

43.88.250 - Emergency expenditures.

43.88.260 - Deficiencies prohibited—Exceptions.

43.88.265 - Construction accounts—Exception to certain accounting requirements.

43.88.270 - Penalty for violations.

43.88.280 - Fiscal responsibilities of state officers and employees—"State officer or employee" defined.

43.88.290 - Fiscal responsibilities of state officers and employees—Prohibitions relative to appropriations and expenditures.

43.88.300 - Fiscal responsibilities of state officers and employees—Violations—Civil penalties—Forfeiture.

43.88.310 - Fiscal responsibilities of state officers and employees—Duties of legislative auditor, attorney general.

43.88.320 - Fiscal responsibilities of state officers and employees—Civil penalties additional to other penalties.

43.88.350 - Legal services revolving fund—Enterprise services account—Approval of certain changes required.

43.88.550 - Forest firefighting expenses—Transfers to Clarke-McNary fund.

43.88.560 - Information technology projects—Funding policies and standards.

43.88.570 - Social services provided by nongovernment entities receiving state moneys—Report by agencies—Audits.

43.88.580 - Database of state agency contracts for personal services—State expenditure information website.

43.88.583 - Public inspection of state collective bargaining agreements—Website—Contents.

43.88.585 - Fee inventory—State expenditure information website—Work group.

43.88.899 - Intent—Periodic review.