RCW 43.88.260
Deficiencies prohibited—Exceptions.
(1) It shall be unlawful for any agency head or disbursing officer to incur any cash deficiency and any appointive officer or employee violating the provisions of this section shall be subject to summary removal.
(2) This section does not apply to:
(a) Temporary cash deficiencies resulting from disbursements under a expenditure plan approved under RCW 43.88.110.
(b) Temporary cash deficiencies authorized by the director of financial management for funds and accounts in the state treasury or in the custody of the state treasurer. Each authorization under this subsection (b) shall distinctly specify the fund or account for which a deficiency is authorized, the maximum amount of cash deficiency which may be incurred, and the maximum time period during which the cash deficiency may continue. Each authorization shall expire at the end of each fiscal biennium unless renewed by the director of financial management. The director of financial management shall report each authorization and renewal to the legislative fiscal committees.
(c) Temporary cash deficiencies in funds or accounts which are neither in the state treasury, nor in the custody of the treasurer, if the cash deficiency does not continue past the end of the fiscal biennium.
(3) Nothing in this section permits the expenditure of moneys in excess of an applicable appropriation.
[ 1987 c 502 § 7; 1975-'76 2nd ex.s. c 83 § 2.]
Structure Revised Code of Washington
Title 43 - State Government—Executive
Chapter 43.88 - State Budgeting, Accounting, and Reporting System.
43.88.025 - "Director" defined.
43.88.027 - Annual financial report.
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.
43.88.055 - 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.
43.88.080 - Adoption of budget.
43.88.096 - Budget detail—Designated state agencies—Federal receipts reporting requirements.
43.88.100 - Executive hearings.
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.
43.88.160 - 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.
43.88.205 - 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.
43.88.550 - Forest firefighting expenses—Transfers to Clarke-McNary fund.
43.88.560 - Information technology projects—Funding policies and standards.
43.88.583 - Public inspection of state collective bargaining agreements—Website—Contents.
43.88.585 - Fee inventory—State expenditure information website—Work group.