reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.31 - Accident Claims and Funds. › 35.31.050 - Accident fund—Warrants for judgments.

RCW 35.31.050
Accident fund—Warrants for judgments.
Every city of the second class and town may create an accident fund upon which the clerk shall draw warrants for the full amount of any judgment including interest and costs against the city or town on account of personal injuries suffered by any person as shown by a transcript of the judgment duly certified to the clerk. The warrants shall be issued in denominations not less than one hundred dollars nor more than five hundred dollars; they shall draw interest at the rate of six percent per annum, shall be numbered consecutively and be paid in the order of their issue.
[ 1994 c 81 § 55; 1965 c 7 § 35.31.050. Prior: (i) 1909 c 128 § 1; RRS § 9482. (ii) 1909 c 128 § 2; RRS § 9483. (iii) 1909 c 128 § 5; RRS § 9486.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.31 - Accident Claims and Funds. › 35.31.060 - Tax levy for fund.

RCW 35.31.060
Tax levy for fund.
The city or town council after the drawing of warrants against the accident fund shall estimate the amount necessary to pay the warrants with accrued interest thereon, and shall levy a tax sufficient to pay that amount not exceeding seventy-five cents per thousand dollars of assessed value. If a single levy of seventy-five cents per thousand dollars of assessed value is not sufficient, an annual levy of seventy-five cents per thousand dollars of assessed value shall be made until the warrants and interest are fully paid.
[ 1973 1st ex.s. c 195 § 19; 1965 c 7 § 35.31.060. Prior: 1909 c 128 § 3; RRS § 9484.]
NOTES:
Severability—Effective dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.31 - Accident Claims and Funds. › 35.31.070 - Surplus to current expense fund.

RCW 35.31.070
Surplus to current expense fund.
If there is no judgment outstanding against the city or town for personal injuries the money remaining in the accident fund after the payment of the warrants drawn on that fund and interest in full shall be transferred to the current expense fund.
[ 1965 c 7 § 35.31.070. Prior: 1909 c 128 § 4; RRS § 9485.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.32A - Budgets in Cities Over Three Hundred Thousand. › 35.32A.010 - Budget to be enacted—Exempted functions or programs.

RCW 35.32A.010
Budget to be enacted—Exempted functions or programs.
In each city of over three hundred thousand population, there shall be enacted annually by the legislative authority a budget covering all functions or programs of such city except in those cities in which an ordinance has been adopted under RCW 35.34.040 providing for a biennial budget, in which case this chapter does not apply. In addition, this chapter shall not apply to any municipal transportation system managed by a separate commission, the making of expenditures from proceeds of general obligation and revenue bond sales, or the expenditure of moneys derived from grants, gifts, bequests or devises for specified purposes.
[ 1985 c 175 § 3; 1967 c 7 § 3.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.32A - Budgets in Cities Over Three Hundred Thousand. › 35.32A.020 - Budget director.

RCW 35.32A.020
Budget director.
There shall be a budget director, appointed by the mayor without regard to civil service rules and regulations and subject to confirmation by a majority of the members of the city council, who shall be in charge of the city budget office and, under the direction of the mayor, shall be responsible for preparing the budget and supervising its execution. The budget director may be removed by the mayor upon filing with the city council a statement of his or her reasons therefor.
[ 2009 c 549 § 2065; 1967 c 7 § 4.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.32A - Budgets in Cities Over Three Hundred Thousand. › 35.32A.030 - Estimates of revenues and expenditures—Preparation of proposed budget—Submission to city council—Copies—Publication.

RCW 35.32A.030
Estimates of revenues and expenditures—Preparation of proposed budget—Submission to city council—Copies—Publication.
The heads of all departments, divisions or agencies of the city government, including the library department, and departments headed by commissions or elected officials shall submit to the mayor estimates of revenues and necessary expenditures for the ensuing fiscal year in such detail, in such form and at such time as the mayor shall prescribe.
The budget director shall assemble all estimates of revenues; necessary departmental expenditures; interest and redemption requirements for any city debt; and other pertinent budgetary information as may be required by uniform regulations of the state auditor; and, under the direction of the mayor, prepare a proposed budget for presentation to the city council.
The revenue estimates shall be based primarily on the collection experience of the first six months of the current fiscal year and the last six months of the preceding fiscal year and shall not include revenue from any source in excess of the amount so collected unless it shall be reasonably anticipated that such excess amounts will in fact be realized. The estimated revenues shall include sources previously established by law and unencumbered fund balances estimated to be available at the close of the current fiscal year. The estimated expenditures in the proposed budget shall, in no event, exceed such estimated revenues: PROVIDED, That the mayor may recommend expenditures exceeding the estimated revenues when accompanied by proposed legislation to raise at least an equivalent amount of additional revenue.
The mayor shall submit the proposed budget to the city council not later than ninety days prior to the beginning of the ensuing fiscal year.
The budget director shall cause sufficient copies of the proposed budget to be prepared and made available to all interested persons and shall cause a summary of the proposed budget to be published at least once in the city official newspaper.
[ 1985 c 175 § 62; 1967 c 7 § 5.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.32A - Budgets in Cities Over Three Hundred Thousand. › 35.32A.040 - Consideration by city council—Hearings—Revision by council.

RCW 35.32A.040
Consideration by city council—Hearings—Revision by council.
The city council shall forthwith consider the proposed budget submitted by the mayor and shall cause such public hearings to be scheduled on two or more days to allow all interested persons to be heard. Such hearings shall be announced by public notice published in the city official newspaper as well as provided to general news media.
The city council may insert new expenditure allowances, increase or decrease expenditure allowances recommended by the mayor, or revise estimates of revenues subject to the same restrictions as are herein imposed on the mayor; but may not adopt a budget in which the total expenditure allowances exceed the total estimated revenues as defined in RCW 35.32A.030 for the ensuing fiscal year.
[ 1985 c 175 § 63; 1967 c 7 § 6.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.32A - Budgets in Cities Over Three Hundred Thousand. › 35.32A.050 - Adoption of budget—Expenditure allowances constitute appropriations—Reappropriations—Transfers of allowances.

RCW 35.32A.050
Adoption of budget—Expenditure allowances constitute appropriations—Reappropriations—Transfers of allowances.
Not later than thirty days prior to the beginning of the ensuing fiscal year the city council shall, by ordinance adopt the budget submitted by the mayor as modified by the city council.
The expenditure allowances as set forth in the enacted budget shall constitute the budget appropriations for the ensuing fiscal year. The city council by ordinance may, during the fiscal year covered by the enacted budget, abrogate or decrease any unexpended allowance contained within the budget and reappropriate such unexpended allowances for other functions or programs. Transfers between allowances in the budget of any department, division or agency may be made upon approval by the budget director pursuant to such regulations as may be prescribed by ordinance.
[ 1967 c 7 § 7.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.32A - Budgets in Cities Over Three Hundred Thousand. › 35.32A.060 - Emergency fund.

RCW 35.32A.060
Emergency fund.
Every city having a population of over three hundred thousand may maintain an emergency fund, which fund balance shall not exceed thirty-seven and one-half cents per thousand dollars of assessed value. Such fund shall be maintained by an annual budget allowance. When the necessity therefor arises transfers may be made to the emergency fund from any tax-supported fund except bond interest and redemption funds.
The city council by an ordinance approved by two-thirds of all of its members may authorize the expenditure of sufficient money from the emergency fund, or other designated funds, to meet the expenses or obligations:
(1) Caused by fire, flood, explosion, storm, earthquake, epidemic, riot, insurrection, act of God, act of the public enemy or any other such happening that could not have been anticipated; or
(2) For the immediate preservation of order or public health or for the restoration to a condition of usefulness of public property the usefulness of which has been destroyed by accident; or
(3) In settlement of approved claims for personal injuries or property damages, exclusive of claims arising from the operation of a public utility owned by the city; or
(4) To meet mandatory expenditures required by laws enacted since the last budget was adopted.
The city council by an ordinance approved by three-fourths of all its members may appropriate from the emergency fund, or other designated funds, an amount sufficient to meet the actual necessary expenditures of the city for which insufficient or no appropriations have been made due to causes which could not reasonably have been foreseen at the time of the making of the budget.
An ordinance authorizing an emergency expenditure shall become effective immediately upon being approved by the mayor or upon being passed over his or her veto as provided by the city charter.
[ 2009 c 549 § 2066; 1985 c 175 § 64; 1973 1st ex.s. c 195 § 20; 1967 c 7 § 8.]
NOTES:
Severability—Effective dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.32A - Budgets in Cities Over Three Hundred Thousand. › 35.32A.070 - Utilities—Exemption from budgetary control.

RCW 35.32A.070
Utilities—Exemption from budgetary control.
Notwithstanding the provisions of this chapter, the public utilities owned by a city having a population of over three hundred thousand supported wholly by revenues derived from sources other than taxation, may make expenditures for utility purposes not contemplated in the annual budget, as the legislative authority by ordinance shall allow.
[ 1967 c 7 § 9.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.32A - Budgets in Cities Over Three Hundred Thousand. › 35.32A.080 - Unexpended appropriations—Annual—Operating and maintenance—Capital and betterment outlays.

RCW 35.32A.080
Unexpended appropriations—Annual—Operating and maintenance—Capital and betterment outlays.
The whole or any part of any appropriation provided in the budget for operating and maintenance expenses of any department or activity remaining unexpended or unencumbered at the close of the fiscal year shall automatically lapse, except any such appropriation as the city council shall continue by ordinance. The whole or any part of any appropriation provided in the budget for capital or betterment outlays of any department or activity remaining unexpended or unencumbered at the close of the fiscal year shall remain in full force and effect and shall be held available for the following year, except any such appropriation as the city council by ordinance may have abandoned.
[ 1967 c 7 § 10.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.32A - Budgets in Cities Over Three Hundred Thousand. › 35.32A.090 - Budget mandatory—Other expenditures void—Liability of public officials—Penalty.

RCW 35.32A.090
Budget mandatory—Other expenditures void—Liability of public officials—Penalty.
(1) There shall be no orders, authorizations, allowances, contracts or payments made or attempted to be made in excess of the expenditure allowances authorized in the final budget as adopted or modified as provided in this chapter, and any such attempted excess expenditure shall be void and shall never be the foundation of a claim against the city.
(2) Any public official authorizing, auditing, allowing, or paying any claims or demands against the city in violation of the provisions of this chapter shall be jointly and severally liable to the city in person and upon their official bonds to the extent of any payments upon such claims or demands.
(3) Any person violating any of the provisions of this chapter, in addition to any other liability or penalty provided therefor, is guilty of a misdemeanor.
[ 2003 c 53 § 198; 1967 c 7 § 11.]
NOTES:
Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.32A - Budgets in Cities Over Three Hundred Thousand. › 35.32A.900 - Short title.

RCW 35.32A.900
Short title.
This chapter shall be known and may be cited as the budget act for cities over three hundred thousand population.
[ 1967 c 7 § 2.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.011 - Definitions.

RCW 35.33.011
Definitions.
Unless the context clearly indicates otherwise, the following words as used in this chapter shall have the meaning herein prescribed:
(1) "Chief administrative officer" as used in this chapter includes the mayor of cities or towns having a mayor-council form of government, the commissioners in cities or towns having a commission form of government, the city manager, or any other city or town official designated by the charter or ordinances of such city or town under the plan of government governing the same, or the budget or finance officer designated by the mayor, manager or commissioners, to perform the functions, or portions thereof, contemplated by this chapter.
(2) "Clerk" as used in this chapter includes the officer performing the functions of a finance or budget director, comptroller, auditor, or by whatever title he or she may be known in any city or town.
(3) "Department" as used in this chapter includes each office, division, service, system or institution of the city or town for which no other statutory or charter provision is made for budgeting and accounting procedures or controls.
(4) "Fiscal year" as used in this chapter means that fiscal period set by the city or town pursuant to authority given under RCW 1.16.030.
(5) "Fund", as used in this chapter and "funds" where clearly used to indicate the plural of "fund", shall mean the budgeting or accounting entity authorized to provide a sum of money for specified activities or purposes.
(6) "Funds" as used in this chapter where not used to indicate the plural of "fund" shall mean money in hand or available for expenditure or payment of a debt or obligation.
(7) "Legislative body" as used in this chapter includes council, commission or any other group of officials serving as the legislative body of a city or town.
(8) Except as otherwise defined herein, municipal accounting terms used in this chapter shall have the meaning prescribed by the state auditor pursuant to RCW 43.09.200.
[ 2009 c 549 § 2067; 1981 c 40 § 1; 1969 ex.s. c 95 § 1.]
NOTES:
Reviser's note: The definitions in this section have been alphabetized pursuant to RCW 1.08.015(2)(k).
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.020 - Applicability of chapter.

RCW 35.33.020
Applicability of chapter.
The provisions of this chapter apply to all cities of the first class that have a population of less than three hundred thousand, to all cities of the second class, and to all towns, except those cities and towns that have adopted an ordinance under RCW 35.34.040 providing for a biennial budget.
[ 1997 c 361 § 14; 1985 c 175 § 4; 1969 ex.s. c 95 § 2; 1965 c 7 § 35.33.020. Prior: 1923 c 158 § 8; RRS § 9000-8.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.031 - Budget estimates.

RCW 35.33.031
Budget estimates.
On or before the second Monday of the fourth month prior to the beginning of the city's or town's next fiscal year, or at such other time as the city or town may provide by ordinance or charter, the clerk shall notify in writing the head of each department of a city or town to file with the clerk within fourteen days of the receipt of such notification, detailed estimates of the probable revenue from sources other than ad valorem taxation and of all expenditures required by his or her department for the ensuing fiscal year. The notice shall be accompanied by the proper forms provided by the clerk, prepared in accordance with the requirements and classification established by the state auditor. The clerk shall prepare the estimates for interest and debt redemption requirements and all other estimates, the preparation of which falls properly within the duties of his or her office. The chief administrative officers of the city or town shall submit to the clerk detailed estimates of all expenditures proposed to be financed from the proceeds of bonds or warrants not yet authorized, together with a statement of the proposed method of financing them. In the absence or disability of the official or person regularly in charge of a department, the duties herein required shall devolve upon the person next in charge of such department.
[ 1995 c 301 § 39; 1969 ex.s. c 95 § 3.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.041 - Budget estimates—Classification and segregation.

RCW 35.33.041
Budget estimates—Classification and segregation.
All estimates of receipts and expenditures for the ensuing year shall be fully detailed in the annual budget and shall be classified and segregated according to a standard classification of accounts to be adopted and prescribed by the state auditor after consultation with the Washington finance officers association, the association of Washington cities and the association of Washington city managers.
[ 1995 c 301 § 40; 1969 ex.s. c 95 § 4.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.051 - Budget—Preliminary.

RCW 35.33.051
Budget—Preliminary.
On or before the first business day in the third month prior to the beginning of the fiscal year of a city or town or at such other time as the city or town may provide by ordinance or charter, the clerk or other person designated by the charter, by ordinances, or by the chief administrative officer of the city or town shall submit to the chief administrative officer a proposed preliminary budget which shall set forth the complete financial program of the city or town for the ensuing fiscal year, showing the expenditure program requested by each department and the sources of revenue by which each such program is proposed to be financed.
The revenue section shall set forth in comparative and tabular form for each fund the actual receipts for the last completed fiscal year, the estimated receipts for the current fiscal year and the estimated receipts for the ensuing fiscal year, which shall include the amount to be raised from ad valorem taxes and unencumbered fund balances estimated to be available at the close of the current fiscal year.
The expenditure section shall set forth in comparative and tabular form for each fund and every department operating within each fund the actual expenditures for the last completed fiscal year, the appropriations for the current fiscal year and the estimated expenditures for the ensuing fiscal year. The salary or salary range for each office, position or job classification shall be set forth separately together with the title or position designation thereof: PROVIDED, That salaries may be set out in total amounts under each department if a detailed schedule of such salaries and positions be attached to and made a part of the budget document.
[ 1969 ex.s. c 95 § 5.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.055 - Budget—Preliminary—Filing—Copies.

RCW 35.33.055
Budget—Preliminary—Filing—Copies.
The chief administrative officer shall prepare the preliminary budget in detail, making any revisions or additions to the reports of the department heads deemed advisable by such chief administrative officer and at least sixty days before the beginning of the city's or town's next fiscal year he or she shall file it with the clerk as the recommendation of the chief administrative officer for the final budget. The clerk shall provide a sufficient number of copies of such preliminary budget and budget message to meet the reasonable demands of taxpayers therefor and have them available for distribution not later than six weeks before the beginning of the city's or town's next fiscal year.
[ 2009 c 549 § 2068; 1969 ex.s. c 95 § 6.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.057 - Budget message—Hearings.

RCW 35.33.057
Budget message—Hearings.
In every city or town a budget message prepared by or under the direction of the city's or town's chief administrative officer shall be submitted as a part of the preliminary budget to the city's or town's legislative body at least sixty days before the beginning of the city's or town's next fiscal year and shall contain the following:
(1) An explanation of the budget document;
(2) An outline of the recommended financial policies and programs of the city for the ensuing fiscal year;
(3) A statement of the relation of the recommended appropriation to such policies and programs;
(4) A statement of the reason for salient changes from the previous year in appropriation and revenue items;
(5) An explanation for any recommended major changes in financial policy.
Prior to the final hearing on the budget, the legislative body or a committee thereof, shall schedule hearings on the budget or parts thereof, and may require the presence of department heads to give information regarding estimates and programs.
[ 1969 ex.s. c 95 § 7.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.061 - Budget—Notice of hearing on final.

RCW 35.33.061
Budget—Notice of hearing on final.
Immediately following the filing of the preliminary budget with the clerk, the clerk shall publish a notice once each week for two consecutive weeks stating that the preliminary budget for the ensuing fiscal year has been filed with the clerk; that a copy thereof will be furnished to any taxpayer who will call at the clerk's office therefor and that the legislative body of the city or town will meet on or before the first Monday of the month next preceding the beginning of the ensuing fiscal year for the purpose of fixing the final budget, designating the date, time and place of the legislative budget meeting and that any taxpayer may appear thereat and be heard for or against any part of the budget. The publication of the notice shall be made in the official newspaper of the city or town.
[ 1985 c 469 § 27; 1973 c 67 § 2; 1969 ex.s. c 95 § 8.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.071 - Budget—Final—Hearing.

RCW 35.33.071
Budget—Final—Hearing.
The council shall meet on the day fixed by RCW 35.33.061 for the purpose of fixing the final budget of the city or town at the time and place designated in the notice thereof. Any taxpayer may appear and be heard for or against any part of the budget. The hearing may be continued from day to day but not later than the twenty-fifth day prior to commencement of the city's or town's fiscal year.
[ 1969 ex.s. c 95 § 9.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.075 - Budget—Final—Adoption—Appropriations.

RCW 35.33.075
Budget—Final—Adoption—Appropriations.
Following conclusion of the hearing, and prior to the beginning of the fiscal year, the legislative body shall make such adjustments and changes as it deems necessary or proper and after determining the allowance in each item, department, classification and fund, and shall by ordinance, adopt the budget in its final form and content. Appropriations shall be limited to the total estimated revenues contained therein including the amount to be raised by ad valorem taxes and the unencumbered fund balances estimated to be available at the close of the current fiscal year. Such ordinances may adopt the final budget by reference: PROVIDED, That the ordinance adopting such budget shall set forth in summary form the totals of estimated revenues and appropriations for each separate fund and the aggregate totals for all such funds combined.
A complete copy of the final budget as adopted shall be transmitted to the association of Washington cities.
[ 1995 c 301 § 41; 1969 ex.s. c 95 § 10.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.081 - Emergency expenditures—Nondebatable emergencies.

RCW 35.33.081
Emergency expenditures—Nondebatable emergencies.
Upon the happening of any emergency caused by violence of nature, casualty, riot, insurrection, war, or other unanticipated occurrence requiring the immediate preservation of order or public health, or for the restoration to a condition of usefulness of any public property which has been damaged or destroyed by accident, or for public relief from calamity, or in settlement of approved claims for personal injuries or property damages, or to meet mandatory expenditures required by laws enacted since the last annual budget was adopted, or to cover expenses incident to preparing for or establishing a new form of government authorized or assumed after adoption of the current budget, including any expenses incident to selection of additional or new officials required thereby, or incident to employee recruitment at any time, the city or town legislative body, upon the adoption of an ordinance, by the vote of one more than the majority of all members of the legislative body, stating the facts constituting the emergency and the estimated amount required to meet it, may make the expenditures therefor without notice or hearing.
[ 1969 ex.s. c 95 § 11.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.091 - Emergency expenditures—Other emergencies—Hearing.

RCW 35.33.091
Emergency expenditures—Other emergencies—Hearing.
If a public emergency which could not reasonably have been foreseen at the time of filing the preliminary budget requires the expenditure of money not provided for in the annual budget, and if it is not one of the emergencies specifically enumerated in RCW 35.33.081, the city or town legislative body before allowing any expenditure therefor shall adopt an ordinance stating the facts constituting the emergency and the estimated amount required to meet it and declaring that an emergency exists.
Such ordinance shall not be voted on until five days have elapsed after its introduction, and for passage shall require the vote of one more than the majority of all members of the legislative body of the city or town.
Any taxpayer may appear at the meeting at which the emergency ordinance is to be voted on and be heard for or against the adoption thereof.
[ 1969 ex.s. c 95 § 12.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.101 - Emergency warrants.

RCW 35.33.101
Emergency warrants.
All expenditures for emergency purposes as provided in this chapter shall be paid by warrants from any available money in the fund properly chargeable with such expenditures. If, at any time, there is insufficient money on hand in a fund with which to pay such warrants as presented, the warrants shall be registered, bear interest and be called in the same manner as other registered warrants as prescribed in RCW 35.33.111.
[ 1969 ex.s. c 95 § 13.]
NOTES:
Warrants—Interest rate—Payment: RCW 35.21.320.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.106 - Registered warrants—Payment.

RCW 35.33.106
Registered warrants—Payment.
In adopting the final budget for any fiscal year, the legislative body shall appropriate from estimated revenue sources available, a sufficient amount to pay the principal and interest on all outstanding registered warrants issued since the adoption of the last preceding budget except those issued and identified as revenue warrants and except those for which an appropriation previously has been made: PROVIDED, That no portion of the revenues which are restricted in use by law may be appropriated for the redemption of warrants issued against a utility or other special purpose fund of a self-supporting nature: PROVIDED FURTHER, That all or any portion of the city's or town's outstanding registered warrants may be funded into bonds in any manner authorized by law.
[ 1969 ex.s. c 95 § 14.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.107 - Adjustment of wages, hours, and conditions of employment.

RCW 35.33.107
Adjustment of wages, hours, and conditions of employment.
Notwithstanding the appropriations for any salary, or salary range of any employee or employees adopted in a final budget, the legislative body of any city or town may, by ordinance, change the wages, hours, and conditions of employment of any or all of its appointive employees if sufficient funds are available for appropriation to such purposes.
[ 1969 ex.s. c 95 § 15.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.111 - Forms—Accounting—Supervision by state.

RCW 35.33.111
Forms—Accounting—Supervision by state.
The state auditor is empowered to make and install the forms and classifications required by this chapter to define what expenditures are chargeable to each budget class and to establish the accounting and cost systems necessary to secure accurate budget information.
[ 1995 c 301 § 42; 1969 ex.s. c 95 § 16.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.121 - Funds—Limitations on expenditures—Transfers.

RCW 35.33.121
Funds—Limitations on expenditures—Transfers.
The expenditures as classified and itemized in the final budget shall constitute the city's or town's appropriations for the ensuing fiscal year. Unless otherwise ordered by a court of competent jurisdiction, and subject to further limitations imposed by ordinance of the city or town, the expenditure of city or town funds or the incurring of current liabilities on behalf of the city or town shall be limited to the following:
(1) The total amount appropriated for each fund in the budget for the current fiscal year, without regard to the individual items contained therein, except that this limitation shall not apply to wage adjustments authorized by RCW 35.33.107; and
(2) The unexpended appropriation balances of a preceding budget which may be carried forward from prior fiscal years pursuant to RCW 35.33.151; and
(3) Funds received from the sale of bonds or warrants which have been duly authorized according to law; and
(4) Funds received in excess of estimated revenues during the current fiscal year, when authorized by an ordinance amending the original budget; and
(5) Expenditures required for emergencies, as authorized in RCW 35.33.081 and 35.33.091.
Transfers between individual appropriations within any one fund may be made during the current fiscal year by order of the city's or town's chief administrative officer subject to such regulations, if any, as may be imposed by the city or town legislative body. Notwithstanding the provisions of RCW 43.09.210 or of any statute to the contrary, transfers, as herein authorized, may be made within the same fund regardless of the various offices, departments or divisions of the city or town which may be affected.
The city or town legislative body, upon a finding that it is to the best interests of the city or town to decrease, revoke or recall all or any portion of the total appropriations provided for any one fund, may, by ordinance, approved by the vote of one more than the majority of all members thereof, stating the facts and findings for doing so, decrease, revoke or recall all or any portion of an unexpended fund balance, and by said ordinance, or a subsequent ordinance adopted by a like majority, the moneys thus released may be reappropriated for another purpose or purposes, without limitation to department, division or fund, unless the use of such moneys is otherwise restricted by law, charter, or ordinance.
[ 1969 ex.s. c 95 § 17.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.123 - Administration, oversight, or supervision of utility—Reimbursement from utility budget authorized.

RCW 35.33.123
Administration, oversight, or supervision of utility—Reimbursement from utility budget authorized.
Whenever any city or town apportions a percentage of the city manager's, administrator's, or supervisor's time, or the time of other management or general government staff, for administration, oversight, or supervision of a utility operated by the city or town, or to provide services to the utility, the utility budget may identify such services and budget for reimbursement of the city's or town's current expense fund for the value of such services.
[ 1991 c 152 § 1.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.125 - Liabilities incurred in excess of budget.

RCW 35.33.125
Liabilities incurred in excess of budget.
Liabilities incurred by any officer or employee of the city or town in excess of any budget appropriations shall not be a liability of the city or town. The clerk shall issue no warrant and the city or town legislative body or other authorized person shall approve no claim for an expenditure in excess of the total amount appropriated for any individual fund, except upon an order of a court of competent jurisdiction or for emergencies as provided in this chapter.
[ 1969 ex.s. c 95 § 18.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.131 - Funds received from sale of bonds and warrants—Expenditure program—Federal tax law.

RCW 35.33.131
Funds received from sale of bonds and warrants—Expenditure program—Federal tax law.
Moneys received from the sale of bonds or warrants must be used for no other purpose than that for which they were issued. If any unexpended fund balance remains from the proceeds realized from the bonds or warrants after the accomplishment of the purpose for which they were issued it must be used for the payment of principal of or interest on such indebtedness consistent with applicable provisions of federal tax law. Where a budget contains an expenditure program to be partially or wholly financed from a bond issue to be authorized thereafter, expenditures of amounts anticipated to be reimbursed from the proceeds of the issuance and sale of such bonds must be made or incurred consistent with any applicable federal tax law requirements.
[ 2011 c 210 § 2; 1969 ex.s. c 95 § 19.]
NOTES:
Application to previously issued bonds—2011 c 210: See note following RCW 39.46.040.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.135 - Revenue estimates—Amount to be raised by ad valorem taxes.

RCW 35.33.135
Revenue estimates—Amount to be raised by ad valorem taxes.
At a time fixed by the city's or town's ordinance or city charter, not later than the first Monday in October of each year, the chief administrative officer shall provide the city's or town's legislative body with current information on estimates of revenues from all sources as adopted in the budget for the current year, together with estimates submitted by the clerk under RCW 35.33.051. The city's or town's legislative body and the city's or town's administrative officer or his or her designated representative shall consider the city's or town's total anticipated financial requirements for the ensuing fiscal year, and the legislative body shall determine and fix by ordinance the amount to be raised by ad valorem taxes. Upon adoption of the ordinance fixing the amount of ad valorem taxes to be levied, the clerk shall certify the same to the board of county commissioners as required by RCW 84.52.020.
[ 2009 c 549 § 2069; 1969 ex.s. c 95 § 20.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.141 - Report of expenditures and liabilities against budget appropriations.

RCW 35.33.141
Report of expenditures and liabilities against budget appropriations.
At such intervals as may be required by city charter or city or town ordinance, however, being not less than quarterly, the clerk shall submit to the city's or town's legislative body and chief administrative officer a report showing the expenditures and liabilities against each separate budget appropriation incurred during the preceding reporting period and like information for the whole of the current fiscal year to the first day of the current reporting period together with the unexpended balance of each appropriation. The report shall also show the receipts from all sources.
[ 1969 ex.s. c 95 § 21.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.145 - Contingency fund—Creation—Purpose—Support—Lapse.

RCW 35.33.145
Contingency fund—Creation—Purpose—Support—Lapse.
Every city or town may create and maintain a contingency fund to provide moneys with which to meet any municipal expense, the necessity or extent of which could not have been foreseen or reasonably evaluated at the time of adopting the annual budget, or from which to provide moneys for those emergencies described in RCW 35.33.081 and 35.33.091. Such fund may be supported by a budget appropriation from any tax or other revenue source not restricted in use by law, or also may be supported by a transfer from other unexpended or decreased funds made available by ordinance as set forth in RCW 35.33.121: PROVIDED, That the total amount accumulated in such fund at any time shall not exceed the equivalent of thirty-seven and one-half cents per thousand dollars of assessed valuation of property within the city or town at such time. Any moneys in the contingency fund at the end of the fiscal year shall not lapse except upon reappropriation by the council to another fund in the adoption of a subsequent budget.
[ 1973 1st ex.s. c 195 § 21; 1969 ex.s. c 95 § 22.]
NOTES:
Severability—Effective dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.147 - Contingency fund—Withdrawals.

RCW 35.33.147
Contingency fund—Withdrawals.
No money shall be withdrawn from the contingency fund except by transfer to the appropriate operating fund authorized by a resolution or ordinance of the legislative body of the city or town, adopted by a majority vote of the entire legislative body, clearly stating the facts constituting the reason for the withdrawal or the emergency as the case may be, specifying the fund to which the withdrawn money shall be transferred.
[ 1969 ex.s. c 95 § 23.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.151 - Unexpended appropriations.

RCW 35.33.151
Unexpended appropriations.
All appropriations in any current operating fund shall lapse at the end of each fiscal year: PROVIDED, That this shall not prevent payments in the following year upon uncompleted programs or improvements in progress or on orders subsequently filled or claims subsequently billed for the purchase of material, equipment and supplies or for personal or contractual services not completed or furnished by the end of the fiscal year, all of which have been properly budgeted and contracted for prior to the close of such fiscal year but furnished or completed in due course thereafter.
All appropriations in a special fund authorized by ordinance or by state law to be used only for the purpose or purposes therein specified, including any cumulative reserve funds lawfully established in specific or general terms for any municipal purpose or purposes, or a contingency fund as authorized by RCW 35.33.145, shall not lapse, but shall be carried forward from year to year until fully expended or the purpose has been accomplished or abandoned, without necessity of reappropriation.
The accounts for budgetary control for each fiscal year shall be kept open for twenty days after the close of such fiscal year for the purpose of paying and recording claims for indebtedness incurred during such fiscal year; any claim presented after the twentieth day following the close of the fiscal year shall be paid from appropriations lawfully provided for the ensuing period, including those made available by provisions of this section, and shall be recorded in the accounts for the ensuing fiscal year.
[ 1969 ex.s. c 95 § 24.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.33 - Budgets in Second and Third-Class Cities, Towns, and First-Class Cities Under Three Hundred Thousand. › 35.33.170 - Violations and penalties.

RCW 35.33.170
Violations and penalties.
Upon the conviction of any city or town official, department head or other city or town employee of knowingly failing, or refusing, without just cause, to perform any duty imposed upon such officer or employee by this chapter, or city charter or city or town ordinance, in connection with the giving of notice, the preparing and filing of estimates of revenues or expenditures or other information required for preparing a budget report in the time and manner required, or of knowingly making expenditures in excess of budget appropriations, he or she shall be guilty of a misdemeanor and shall be fined not more than five hundred dollars for each separate violation.
[ 2009 c 549 § 2070; 1969 ex.s. c 95 § 25.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.010 - Legislative intent.

RCW 35.34.010
Legislative intent.
The legislature hereby recognizes that the development and adoption of a budget by a city or town is a lengthy and intense process designed to provide adequate opportunities for public input and sufficient time for deliberation and enactment by the legislative authority. The legislature also recognizes that there are limited amounts of time available and that time committed for budgetary action reduces opportunities for deliberating other issues. It is, therefore, the intent of the legislature to authorize cities and towns to establish by ordinance a biennial budget and to provide the means for modification of such budget. This chapter and chapter 35A.34 RCW shall be known as the municipal biennial budget act.
[ 1985 c 175 § 1.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.020 - Application of chapter.

RCW 35.34.020
Application of chapter.
This chapter applies to all cities of the first and second classes and to all towns, that have by ordinance adopted this chapter authorizing the adoption of a fiscal biennium budget.
[ 1997 c 361 § 15; 1985 c 175 § 5.]
2023 Revised Code of Washington › Title 35 - Cities and Towns › Chapter 35.34 - Biennial Budgets. › 35.34.030 - Definitions.

RCW 35.34.030
Definitions.
Unless the context clearly indicates otherwise, the definitions in this section apply throughout this chapter.
(1) "Clerk" includes the officer performing the functions of a finance or budget director, comptroller, auditor, or by whatever title the officer may be known in any city or town. However, for cities over three hundred thousand, "clerk" means the budget director as authorized under RCW 35.32A.020.
(2) "Department" includes each office, division, service, system, or institution of the city or town for which no other statutory or charter provision is made for budgeting and accounting procedures or controls.
(3) "Legislative body" includes the council, commission, or any other group of officials serving as the legislative body of a city or town.
(4) "Chief administrative officer" includes the mayor of cities or towns having a mayor-council form of government, the commissioners in cities or towns having a commission form of government, the manager, or any other city or town official designated by the charter or ordinances of such city or town under the plan of government governing the same, or the budget or finance officer designated by the mayor, manager, or commissioners, to perform the functions, or portions thereof, contemplated by this chapter.
(5) "Fiscal biennium" means the period from January 1 of each odd-numbered year through December 31 of the next succeeding even-numbered year.
(6) "Fund" and "funds" where clearly used to indicate the plural of "fund" means the budgeting or accounting entity authorized to provide a sum of money for specified activities or purposes.
(7) "Funds" where not used to indicate the plural of "fund" means money in hand or available for expenditure or payment of a debt or obligation.
(8) Except as otherwise defined in this chapter, municipal accounting terms used in this chapter have the meaning prescribed by the state auditor pursuant to RCW 43.09.200.
[ 1985 c 175 § 6.]
NOTES:
"Fiscal biennium" defined: RCW 1.16.020.