reglab/housing_qa huggingface dataset:
WA Rev Code § 43.09.210 (2021)
2021 Revised Code of Washington|Title 43 - State Government—Executive|Chapter 43.09 - State Auditor.|43.09.210 - Local government accounting—Separate accounts for each fund or activity—Exemptions.

RCW 43.09.210 Local government accounting—Separate accounts for each fund or activity—Exemptions.(1) Separate accounts shall be kept for every appropriation or fund of a taxing or legislative body showing date and manner of each payment made therefrom, the name, address, and vocation of each person, organization, corporation, or association to whom paid, and for what purpose paid.(2) Separate accounts shall be kept for each department, public improvement, undertaking, institution, and public service industry under the jurisdiction of every taxing body.(3) All service rendered by, or property transferred from, one department, public improvement, undertaking, institution, or public service industry to another, shall be paid for at its true and full value by the department, public improvement, undertaking, institution, or public service industry receiving the same, and no department, public improvement, undertaking, institution, or public service industry shall benefit in any financial manner whatever by an appropriation or fund made for the support of another.(4) All unexpended balances of appropriations shall be transferred to the fund from which appropriated, whenever the account with an appropriation is closed.(5) This section does not apply to:(a) Agency surplus personal property handled under RCW 43.19.1919(1)(e); or(b) The transfer, lease, or other disposal of surplus property for public benefit purposes, as provided under RCW 39.33.015.[ 2018 c 217 § 5; 2000 c 183 § 2; 1965 c 8 § 43.09.210. Prior: 1909 c 76 § 3; RRS § 9953.]
WA Rev Code § 43.09.220 (2021)
2021 Revised Code of Washington|Title 43 - State Government—Executive|Chapter 43.09 - State Auditor.|43.09.220 - Local government accounting—Separate accounts for public service industries.

RCW 43.09.220 Local government accounting—Separate accounts for public service industries.Separate accounts shall be kept for every public service industry of every local government, which shall show the true and entire cost of the ownership and operation thereof, the amount collected annually by general or special taxation for service rendered to the public, and the amount and character of the service rendered therefor, and the amount collected annually from private users for service rendered to them, and the amount and character of the service rendered therefor.[ 1995 c 301 § 11; 1965 c 8 § 43.09.220. Prior: 1909 c 76 § 4; RRS § 9954.]
WA Rev Code § 43.09.240 (2021)
2021 Revised Code of Washington|Title 43 - State Government—Executive|Chapter 43.09 - State Auditor.|43.09.240 - Local government accounting—Public officers and employees—Duty to account and report—Removal from office—Deposit of collections.

RCW 43.09.240 Local government accounting—Public officers and employees—Duty to account and report—Removal from office—Deposit of collections.Every public officer and employee of a local government shall keep all accounts of his or her office in the form prescribed and make all reports required by the state auditor. Any public officer or employee who refuses or willfully neglects to perform such duties shall be subject to removal from office in an appropriate proceeding for that purpose brought by the attorney general or by any prosecuting attorney.Every public officer and employee, whose duty it is to collect or receive payments due or for the use of the public shall deposit such moneys collected or received by him or her with the treasurer of the local government once every twenty-four consecutive hours. The treasurer may in his or her discretion grant an exception where such daily transfers would not be administratively practical or feasible as long as the treasurer has received a written request from the department, district, or agency, and where the department, district, or agency certifies that the money is held with proper safekeeping and that the entity carries out proper theft protection to reduce risk of loss of funds. Exceptions granted by the treasurer shall state the frequency with which deposits are required as long as no exception exceeds a time period greater than one deposit per week.In case a public officer or employee collects or receives funds for the account of a local government of which he or she is an officer or employee, the treasurer shall, by Friday of each week, pay to the proper officer of the local government for the account of which the collection was made or payment received, the full amount collected or received during the current week for the account of the district.[ 2002 c 168 § 3; 1995 c 301 § 13; 1991 c 245 § 13; 1965 c 8 § 43.09.240. Prior: 1963 c 209 § 2; 1911 c 30 § 1; 1909 c 76 § 6; RRS § 9956; prior: 1890 p 638 § 11; Code 1881 § 2577; 1854 p 411 § 7.]
WA Rev Code § 43.09.245 (2021)
2021 Revised Code of Washington|Title 43 - State Government—Executive|Chapter 43.09 - State Auditor.|43.09.245 - Local government accounting—Examination of financial affairs.

RCW 43.09.245 Local government accounting—Examination of financial affairs.The state auditor has the power to examine all the financial affairs of every local government and its officers and employees.[ 1995 c 301 § 14.]
WA Rev Code § 43.09.265 (2021)
2021 Revised Code of Washington|Title 43 - State Government—Executive|Chapter 43.09 - State Auditor.|43.09.265 - Local government accounting—Review of tax levies of local governments.

RCW 43.09.265 Local government accounting—Review of tax levies of local governments.The state auditor shall review the tax levies of all local governments in the regular examinations under RCW 43.09.260.[ 1995 c 301 § 16; 1979 ex.s. c 218 § 7.]
WA Rev Code § 43.09.270 (2021)
2021 Revised Code of Washington|Title 43 - State Government—Executive|Chapter 43.09 - State Auditor.|43.09.270 - Local government accounting—Expense of audit, what constitutes.

RCW 43.09.270 Local government accounting—Expense of audit, what constitutes.The expense of auditing local governments and those expenses directly related to prescribing accounting systems, training, maintenance of working capital including reserves for late and uncollectible accounts and necessary adjustments to billings, and field audit supervision, shall be considered expenses of auditing public accounts within the meaning of RCW 43.09.280 and 43.09.282, and shall be prorated for that purpose equally among all entities directly affected by such service.[ 1995 c 301 § 17; 1993 c 315 § 1; 1991 sp.s. c 16 § 920; 1982 c 206 § 1; 1965 c 8 § 43.09.270. Prior: 1963 c 209 § 4; 1911 c 30 § 1; 1909 c 76 § 10; RRS § 9960.]NOTES:Effective date—1993 c 315: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1993." [ 1993 c 315 § 2.]Severability—Effective date—1991 sp.s. c 16: See notes following RCW 9.46.100.
WA Rev Code § 43.09.280 (2021)
2021 Revised Code of Washington|Title 43 - State Government—Executive|Chapter 43.09 - State Auditor.|43.09.280 - Local government accounting—Expense of examination.

RCW 43.09.280 Local government accounting—Expense of examination.The expense of auditing public accounts shall be borne by each entity subject to such audit for the auditing of all accounts under its jurisdiction and the state auditor shall certify the expense of such audit to the fiscal or warrant-issuing officer of such entity, who shall immediately make payment to the state auditor. If the expense as certified is not paid by any local government within thirty days from the date of certification, the state auditor may certify the expense to the auditor of the county in which the local government is situated, who shall promptly issue his or her warrant on the county treasurer payable out of the current expense fund of the county, which fund, except as to auditing the financial affairs and making inspection and examination of the county, shall be reimbursed by the county auditor or chief financial officer designated in a charter county out of the money due the local government at the next monthly settlement of the collection of taxes and shall be transferred to the current expense fund.[ 2009 c 337 § 14; 1995 c 301 § 18; 1979 c 71 § 2; 1965 c 8 § 43.09.280. Prior: 1963 c 209 § 5; 1911 c 30 § 1; 1909 c 76 § 11; RRS § 9961.]
WA Rev Code § 43.09.2801 (2021)
2021 Revised Code of Washington|Title 43 - State Government—Executive|Chapter 43.09 - State Auditor.|43.09.2801 - Local government accounting—Expense of audit—Additional charge.

RCW 43.09.2801 Local government accounting—Expense of audit—Additional charge.(1) From July 1, 1992, to June 30, 1995, the state auditor shall charge an entity subject to an audit an additional ten cents per hour billed under RCW 43.09.270 and 43.09.280, to be deposited in the local government administrative hearings account.(2) After June 30, 1995, the state auditor shall base the amount to be collected and deposited into the local government administrative hearings account on the funds remaining in the account on June 30, 1995, and the anticipated caseload for the future.(3) The state auditor may exempt a local government that certifies that it is in compliance with RCW 42.41.050 from a charge added under subsection (1) or (2) of this section.[ 1995 c 301 § 19; 1992 c 44 § 11.]NOTES:Effective dates—1992 c 44: See RCW 42.41.901.Local government administrative hearings account: RCW 42.41.060.
WA Rev Code § 43.09.281 (2021)
2021 Revised Code of Washington|Title 43 - State Government—Executive|Chapter 43.09 - State Auditor.|43.09.281 - Appeal procedure to be adopted—Inclusion of number and disposition of appeals in annual report.

RCW 43.09.281 Appeal procedure to be adopted—Inclusion of number and disposition of appeals in annual report.The state auditor shall adopt appropriate rules pursuant to chapter 34.05 RCW, the administrative procedure act, to provide a procedure whereby a *taxing district may appeal charges levied under RCW 43.09.280. Such procedure shall provide for an administrative review process and an external review process which shall be advisory to the state auditor's office. The number of appeals and their disposition shall be included in the auditor's annual report.[ 1982 c 206 § 3.]NOTES:*Reviser's note: "Taxing district" was redesignated "local government" by 1995 c 301 § 18.
WA Rev Code § 43.09.282 (2021)
2021 Revised Code of Washington|Title 43 - State Government—Executive|Chapter 43.09 - State Auditor.|43.09.282 - Local government accounting—Municipal revolving account—Records of auditing costs.

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.]
WA Rev Code § 43.09.285 (2021)
2021 Revised Code of Washington|Title 43 - State Government—Executive|Chapter 43.09 - State Auditor.|43.09.285 - Joint operations by municipal corporations or political subdivisions—Deposit and control of funds.

RCW 43.09.285 Joint operations by municipal corporations or political subdivisions—Deposit and control of funds.Whenever by law, two or more municipal corporations or political subdivisions of the state are permitted by law to engage in a joint operation, the funds of such joint operation shall be deposited in the public treasury of the municipal corporation or political subdivision embracing the largest population or the public treasury of any other as so agreed upon by the parties; and such deposit shall be subject to the same audit and fiscal controls as the public treasury where the funds are so deposited: PROVIDED, That whenever the laws applicable to any particular joint operation specifically state a contrary rule for deposits, the specific rule shall apply in lieu of the provisions of this section: PROVIDED, FURTHER, That nothing contained herein shall be construed as limiting the power or authority of the disbursing officer of such joint operation from making disbursements in accordance with the provisions of any contract or agreement entered into between the parties to the joint operation.[ 1967 c 41 § 1.]
WA Rev Code § 43.09.2851 (2021)
2021 Revised Code of Washington|Title 43 - State Government—Executive|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.]
WA Rev Code § 43.09.2853 (2021)
2021 Revised Code of Washington|Title 43 - State Government—Executive|Chapter 43.09 - State Auditor.|43.09.2853 - Municipal corporations authorized to establish line of credit for payment of warrants—Interest.

RCW 43.09.2853 Municipal corporations authorized to establish line of credit for payment of warrants—Interest.Any municipal corporation is authorized to establish a line of credit with any *qualified public depositary to be drawn upon for cashing its warrants, to delegate to a fiscal officer authority to determine the amount of credit extended, and to pay interest and other finance or service charges. The interest rate may be a fixed rate set periodically or a fluctuating rate determined by agreement of the parties. If any warrant of a municipal corporation is presented and not paid for lack of funds, the interest rate set on unpaid warrants shall apply. Nothing in this section affects the priority for payment of warrants established by law.[ 1981 c 156 § 37. Formerly RCW 39.58.170.]NOTES:*Reviser's note: The term "qualified public depositary" was redefined as "public depositary" by 1996 c 256 § 1.
WA Rev Code § 43.09.2855 (2021)
2021 Revised Code of Washington|Title 43 - State Government—Executive|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.]
WA Rev Code § 43.09.290 (2021)
2021 Revised Code of Washington|Title 43 - State Government—Executive|Chapter 43.09 - State Auditor.|43.09.290 - Post-audit of state agencies—Definitions.

RCW 43.09.290 Post-audit of state agencies—Definitions.For the purposes of RCW 43.09.290 through 43.09.340 and 43.09.410 through 43.09.418, post-audit means an audit of the books, records, funds, accounts, and financial transactions of a state agency for a complete fiscal period; pre-audit means all other audits and examinations; state agency means elective officers and offices, and every other office, officer, department, board, council, committee, commission, or authority of the state government now existing or hereafter created, supported, wholly or in part, by appropriations from the state treasury or funds under its control, or by the levy, assessment, collection, or receipt of fines, penalties, fees, licenses, sales of commodities, service charges, rentals, grants-in-aid, or other income provided by law, and all state educational, penal, reformatory, charitable, eleemosynary, or other institutions, supported, wholly or in part, by appropriations from the state treasury or funds under its control.[ 1995 c 301 § 21; 1981 c 336 § 6; 1965 c 8 § 43.09.290. Prior: 1941 c 196 § 1; Rem. Supp. 1941 § 11018-1.]NOTES:Effective date—1981 c 336: See note following RCW 43.09.410.Petty cash: RCW 42.26.080.Post-audit duties, budget and accounting system: RCW 43.88.160.
WA Rev Code § 43.09.310 (2021)
2021 Revised Code of Washington|Title 43 - State Government—Executive|Chapter 43.09 - State Auditor.|43.09.310 - Audit of statewide combined financial statements—Post-audits of state agencies—Periodic audits—Reports—Filing.

RCW 43.09.310 Audit of statewide combined financial statements—Post-audits of state agencies—Periodic audits—Reports—Filing.(1) Except as provided in subsection (2) of this section, the state auditor shall annually audit the statewide combined financial statements prepared by the office of financial management and make post-audits of state agencies. Post-audits of state agencies shall be made at such periodic intervals as is determined by the state auditor. Audits of combined financial statements shall include determinations as to the validity and accuracy of accounting methods, procedures and standards utilized in their preparation, as well as the accuracy of the financial statements themselves. A report shall be made of each such audit and post-audit upon completion thereof, and one copy shall be transmitted to the governor, one to the director of financial management, one to the state agency audited, one to the joint legislative audit and review committee, one each to the standing committees on ways and means of the house and senate, one to the chief clerk of the house, one to the secretary of the senate, and at least one shall be kept on file in the office of the state auditor. A copy of any report containing findings of noncompliance with state law shall be transmitted to the attorney general and shall be subject to the process provided in RCW 43.09.312.(2) Audits of the department of labor and industries must be coordinated with the audits required under RCW 51.44.115 to avoid duplication of audits.[ 2017 c 66 § 1; 2005 c 387 § 2; 1996 c 288 § 35; 1995 c 301 § 22; 1981 c 217 § 1; 1979 c 151 § 92; 1975-'76 2nd ex.s. c 17 § 1. Prior: 1975 1st ex.s. c 293 § 1; 1975 1st ex.s. c 193 § 1; 1971 ex.s. c 170 § 2; 1965 c 8 § 43.09.310; prior: 1947 c 114 § 1; 1941 c 196 § 3; Rem. Supp. 1947 § 11018-3.]NOTES:Severability—1971 ex.s. c 170: See note following RCW 43.09.050.Reports of post-audits: RCW 43.88.160.
WA Rev Code § 43.09.312 (2021)
2021 Revised Code of Washington|Title 43 - State Government—Executive|Chapter 43.09 - State Auditor.|43.09.312 - Post-audits of state agencies under RCW 43.09.310—Noncompliance—Remediation—Referral to attorney general.

RCW 43.09.312 Post-audits of state agencies under RCW 43.09.310—Noncompliance—Remediation—Referral to attorney general.(1) Within thirty days of receipt of an audit under RCW 43.09.310 containing findings of noncompliance with state law, the subject state agency shall submit a response and a plan for remediation to the office of financial management. Within sixty days of receipt of an audit under RCW 43.09.310 containing findings of noncompliance with state law, the office of financial management shall submit the subject state agency's response and a plan for remediation to the governor, the state auditor, the joint legislative audit and review committee, and the relevant fiscal and policy committees of the senate and house of representatives.(2) If, at the next succeeding audit of the subject state agency, the state auditor determines that the subject state agency has failed to make substantial progress in remediating the noncompliance with state law, the state auditor shall notify the entities specified in subsection (1) of this section.(3) Upon receipt of a notification under subsection (2) of this section, a fiscal or policy committee of the senate or house of representatives may refer the matter to the senate committee on facilities and operations or the executive rules committee of the house of representatives, which committee may refer the matter to the attorney general for appropriate legal action under RCW 43.09.330.[ 2017 c 66 § 2.]
WA Rev Code § 43.09.330 (2021)
2021 Revised Code of Washington|Title 43 - State Government—Executive|Chapter 43.09 - State Auditor.|43.09.330 - Audit disclosing malfeasance or nonfeasance—Action by attorney general.

RCW 43.09.330 Audit disclosing malfeasance or nonfeasance—Action by attorney general.If any audit of a state agency discloses malfeasance, misfeasance, or nonfeasance in office on the part of any public officer or employee, within thirty days from the receipt of his or her copy of the report, the attorney general shall institute and prosecute in the proper county, appropriate legal action to carry into effect the findings of such post-audit. It shall be unlawful for any state agency or the responsible head thereof, to make a settlement or compromise of any claim arising out of such malfeasance, misfeasance, or nonfeasance, or any action commenced therefor, or for any court to enter upon any compromise or settlement of such action without the written approval and consent of the attorney general and the state auditor.[ 1995 c 301 § 23; 1965 c 8 § 43.09.330. Prior: 1941 c 196 § 5; Rem. Supp. 1941 § 11018-5.]