reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.08 - State Treasurer. › 43.08.070 - Warrants—Indorsement—Interest—Issuance of new warrants.

RCW 43.08.070
Warrants—Indorsement—Interest—Issuance of new warrants.
Upon the presentation of any state warrant to the state treasurer, if there is not sufficient money then available in the appropriate fund with which to redeem all warrants drawn against such fund which the treasurer anticipates will be presented for payment during the current business day, he or she may endorse on the warrant, "Not paid for want of funds," with the day and date of presentation, and the warrant shall draw legal interest from and including that date until five days from and after being called for payment in accordance with RCW 43.08.080, or until paid, whichever occurs first; or, in the alternative, the treasurer may prepare and register a single new warrant, drawn against the appropriate fund, and exchange such new warrant for one or more warrants not paid for want of funds when presented for payment totaling a like amount but not exceeding one million dollars, which new warrant shall then draw legal interest from and including its date of issuance until five days from and after being called for payment in accordance with RCW 43.08.080, or until paid, whichever occurs first. The legal rate or rates of interest on these warrants shall be established by the state treasurer in accordance with RCW 39.56.030.
[ 2009 c 549 § 5039; 1981 c 10 § 3; 1971 ex.s. c 88 § 2; 1965 c 8 § 43.08.070. Prior: 1869 p 408 § 2; RRS § 5516.]
NOTES:
Severability—1971 ex.s. c 88: "If any provision of this 1971 amendatory act, or its application to any person or circumstance is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected." [ 1971 ex.s. c 88 § 6.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.08 - State Treasurer. › 43.08.080 - Call of warrants.

RCW 43.08.080
Call of warrants.
When the state treasurer deems that there is sufficient money in a fund to pay all or part of the registered warrants of such fund, and the warrants are not presented for payment, he or she may advertise at least once in some newspaper published at the seat of government, stating the serial number of the warrants he or she is calling and prepared to pay; and if such warrants are not presented for payment within five days from and after the date of publication of the notice, the warrants shall not then draw any further interest: PROVIDED, That when said fund has a balance in excess of three percent of the preceding monthly warrant issue of said fund, or at any time that the money in the fund exceeds the warrants outstanding, the state treasurer shall similarly advertise a call for all those registered warrants which can be fully paid out of said fund in accordance with their registration sequence.
[ 2009 c 549 § 5040; 1971 ex.s. c 88 § 3; 1965 c 8 § 43.08.080. Prior: 1890 p 644 § 8; RRS § 5517; prior: 1886 p 135 § 9; 1871 p 79 § 9.]
NOTES:
Severability—1971 ex.s. c 88: See note following RCW 43.08.070.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.08 - State Treasurer. › 43.08.090 - Fiscal agent for state.

RCW 43.08.090
Fiscal agent for state.
The state treasurer shall be ex officio the fiscal agent of the state.
[ 1965 c 8 § 43.08.090. Prior: 1891 c 138 § 1; RRS § 5484.]
NOTES:
Fiscal agencies: Chapter 43.80 RCW.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.08 - State Treasurer. › 43.08.100 - Fiscal agent for state—Duties of fiscal agent.

RCW 43.08.100
Fiscal agent for state—Duties of fiscal agent.
The fiscal agent of the state shall receive all moneys due the state from any other state or from the federal government, take all necessary steps for the collection thereof, and apply the same to the funds to which they belong. He or she shall collect from time to time all moneys that may accrue to the state by virtue of section 13 of the enabling act, or from any other source not otherwise provided for by law.
[ 2009 c 549 § 5041; 1965 c 8 § 43.08.100. Prior: (i) 1891 c 138 § 2; RRS § 5485. (ii) 1891 c 138 § 4; RRS § 5487.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.08 - State Treasurer. › 43.08.110 - Fiscal agent for state—Fiscal agent's receipts.

RCW 43.08.110
Fiscal agent for state—Fiscal agent's receipts.
The fiscal agent shall issue the necessary receipts for all moneys collected, and such receipts shall show the date when paid, the amount, from whom received, and on what account the money was collected.
One or more copies of such receipt shall be given to the persons from whom the money was received, and one copy shall be given to the director of financial management.
[ 1979 c 151 § 90; 1965 c 8 § 43.08.110. Prior: 1891 c 138 § 3; RRS § 5486.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.08 - State Treasurer. › 43.08.120 - Assistant—Deputies—Responsibility for acts.

RCW 43.08.120
Assistant—Deputies—Responsibility for acts.
The state treasurer may appoint an assistant state treasurer, who shall have the power to perform any act or duty which may be performed by the state treasurer, and in case of a vacancy in the office of state treasurer, perform the duties of the office until the vacancy is filled as provided by law.
The state treasurer may appoint no more than three deputy state treasurers, who shall have the power to perform any act or duty which may be performed by the state treasurer.
The assistant state treasurer and the deputy state treasurers shall be exempt from the provisions of chapter 41.06 RCW and shall hold office at the pleasure of the state treasurer; they shall, before entering upon the duties of their office, take and subscribe, and file with the secretary of state, the oath of office provided by law for other state officers.
The state treasurer shall be responsible on his or her official bond for all official acts of the assistant state treasurer and the deputy state treasurers.
[ 2009 c 549 § 5042; 1973 c 10 § 1; 1971 c 15 § 1; 1965 c 8 § 43.08.120. Prior: 1921 c 36 § 1; RRS § 11020.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.08 - State Treasurer. › 43.08.130 - Wilful refusal to pay warrants—Exceptions—Recovery.

RCW 43.08.130
Wilful refusal to pay warrants—Exceptions—Recovery.
If the state treasurer wilfully refuses to pay except in accordance with the provisions of RCW 43.08.070 or by cash or check any warrant designated as payable in the state treasurer's office which is lawfully drawn upon the state treasury, or knowingly pays any warrant otherwise than as provided by law, then any person injured thereby may recover by action against the treasurer and the sureties on his or her official bond.
[ 2009 c 549 § 5043; 1972 ex.s. c 145 § 2; 1965 c 8 § 43.08.130. Prior: 1890 p 644 § 7; RRS § 11026; prior: 1886 p 135 § 8; 1871 p 78 § 8; 1864 p 53 § 8; 1854 p 414 § 8.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.08 - State Treasurer. › 43.08.135 - Cash or demand deposits—Duty to maintain—RCW 9A.56.060(1) not deemed violated, when.

RCW 43.08.135
Cash or demand deposits—Duty to maintain—RCW 9A.56.060(1) not deemed violated, when.
The state treasurer shall maintain at all times cash, or demand deposits in qualified public depositaries in an amount needed to meet the operational needs of state government: PROVIDED, That the state treasurer shall not be considered in violation of RCW 9A.56.060(1) if he or she maintains demand accounts in public depositaries in an amount less than all treasury warrants issued and outstanding.
[ 2009 c 549 § 5044; 1983 c 3 § 100; 1972 ex.s. c 145 § 3.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.08 - State Treasurer. › 43.08.140 - Embezzlement—Penalty.

RCW 43.08.140
Embezzlement—Penalty.
If any person holding the office of state treasurer fails to account for and pay over all moneys in his or her hands in accordance with law, or unlawfully converts to his or her own use in any way whatever, or uses by way of investment in any kind of property, or loans without authority of law, any portion of the public money intrusted to him or her for safekeeping, transfer, or disbursement, or unlawfully converts to his or her own use any money that comes into his or her hands by virtue of his or her office, the person is guilty of a class B felony, and upon conviction thereof, shall be imprisoned in a state correctional facility not exceeding fourteen years, and fined a sum equal to the amount embezzled.
[ 2003 c 53 § 224; 1992 c 7 § 40; 1965 c 8 § 43.08.140. Prior: 1890 p 644 § 10; RRS § 11027; prior: 1886 p 105 § 11.]
NOTES:
Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.
Misappropriation of funds: RCW 42.20.070, 42.20.090.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.08 - State Treasurer. › 43.08.150 - Monthly financial report on funds and accounts.

RCW 43.08.150
Monthly financial report on funds and accounts.
As soon as possible after the close of each calendar month, the state treasurer shall prepare a report as to the state of the general fund and every other fund under his or her control itemized as to:
(1) The amount in the fund at the close of business at the end of the preceding month;
(2) The amount of revenue deposited or transferred to the credit of each fund during the current month;
(3) The amount of withdrawals or transfers from each fund during the current month; and
(4) The amount on hand in each fund at the close of business at the end of the current month.
One copy of each report shall be provided promptly to those requesting them so long as the supply lasts. The report shall be posted on the official website of the state treasurer. The report shall also include a graphical display of month end balances, for both the current and previous fiscal year, for the general fund, total funds in the treasury, total funds in the treasurer's trust fund, and total funds managed by the state treasurer.
[ 2010 c 222 § 2; 2009 c 549 § 5045; 1977 c 75 § 39; 1965 c 8 § 43.08.150. Prior: 1947 c 32 § 1; Rem. Supp. 1947 § 11019-1.]
NOTES:
Intent—2010 c 222: "The legislature recognizes the significant financial benefits realized by the state through consolidated cash management activities. It is the intent of this act to encourage and, when financially advantageous, to expand those activities." [ 2010 c 222 § 1.]
Biennial reports, periods: RCW 43.01.035.
Investment of surplus funds, rules and allocations to be published in report: RCW 43.86A.050.
Reports, budget and accounting system: RCW 43.88.160.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.08 - State Treasurer. › 43.08.160 - Monthly financial report—Report to be printed.

RCW 43.08.160
Monthly financial report—Report to be printed.
The state treasurer shall cause all such reports to be printed as other public documents are printed and the approval of no other officer of the state shall be necessary in carrying out the purposes of RCW 43.08.150.
[ 1965 c 8 § 43.08.160. Prior: 1947 c 32 § 2; Rem. Supp. 1947 § 11019-2.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.08 - State Treasurer. › 43.08.180 - Cashing checks, drafts, and state warrants—Discretionary—Conditions—Procedure upon dishonor.

RCW 43.08.180
Cashing checks, drafts, and state warrants—Discretionary—Conditions—Procedure upon dishonor.
The state treasurer is hereby authorized, in the treasurer's discretion and as a service to state officers and employees, and to those known by the treasurer or the treasurer's staff, to accept in exchange for cash the checks, drafts, or Washington state warrants drawn or endorsed by these authorized persons and presented to the treasurer's office as meet each of the following conditions:
(1) The check or draft must be drawn to the order of cash or bearer and be immediately payable by a drawee financial institution; and
(2) The person presenting the check, draft, or Washington state warrant to the treasurer must produce such identification as the treasurer may require.
In the event that any check or draft cashed for a state officer or employee by the state treasurer under this section is dishonored by the drawee financial institution when presented for payment, the treasurer is authorized, after notice to the drawer or endorser of the dishonor, to withhold from the drawer's or endorser's next state salary warrant the full amount of the dishonored check or draft.
[ 1984 c 74 § 1; 1971 c 5 § 1.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.08 - State Treasurer. › 43.08.190 - State treasurer's service fund—Creation—Purpose.

RCW 43.08.190
State treasurer's service fund—Creation—Purpose.
There is hereby created a fund within the state treasury to be known as the "state treasurer's service fund." Such fund shall be used solely for the payment of costs and expenses incurred in the operation and administration of the state treasurer's office.
Moneys shall be allocated monthly and placed in the state treasurer's service fund equivalent to a maximum of one percent of the trust and treasury average daily cash balances from the earnings generated under the authority of RCW 43.79A.040 and 43.84.080 other than earnings generated from investment of balances in funds and accounts specified in RCW 43.79A.040(4)(c). The allocation shall precede the distribution of the remaining earnings as prescribed under RCW 43.79A.040 and 43.84.092. The state treasurer shall establish a uniform allocation rate for all funds and accounts; except that the state treasurer may negotiate a different allocation rate with any state agency that has independent authority over funds not statutorily required to be held in the state treasury or in the custody of the state treasurer. In no event shall the rate be less than the actual costs incurred by the state treasurer's office. If no rate is separately negotiated, the default rate for any funds held shall be the rate set for funds held pursuant to statute.
The legislature may direct the state treasurer to make transfers of money in the state treasurer's service fund to the state general fund.
[ 2022 c 157 § 13; 2021 c 334 § 969; 2019 c 415 § 962; 2017 3rd sp.s. c 1 § 966; 2015 3rd sp.s. c 4 § 953; 2013 2nd sp.s. c 4 § 973; 2011 1st sp.s. c 50 § 941; 2010 c 222 § 3; 2009 c 564 § 926; 2008 c 329 § 912; 2005 c 518 § 925; 2003 1st sp.s. c 25 § 916; 1991 sp.s. c 13 § 83; 1985 c 405 § 506; 1973 c 27 § 2.]
NOTES:
Conflict with federal requirements—Effective date—2021 c 334: See notes following RCW 43.79.555.
Effective date—2019 c 415: See note following RCW 28B.20.476.
Effective date—2017 3rd sp.s. c 1: See note following RCW 43.41.455.
Effective dates—2015 3rd sp.s. c 4: See note following RCW 28B.15.069.
Effective dates—2013 2nd sp.s. c 4: See note following RCW 2.68.020.
Effective dates—2011 1st sp.s. c 50: See note following RCW 15.76.115.
Intent—2010 c 222: See note following RCW 43.08.150.
Effective date—2009 c 564: See note following RCW 2.68.020.
Severability—Effective date—2008 c 329: See notes following RCW 28B.105.110.
Effective date—2005 c 518: See note following RCW 28A.600.110.
Severability—Effective date—2003 1st sp.s. c 25: See notes following RCW 19.28.351.
Effective dates—Severability—1991 sp.s. c 13: See notes following RCW 18.08.240.
Severability—1985 c 405: See note following RCW 9.46.100.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.08 - State Treasurer. › 43.08.200 - State treasurer's service fund—Expenditure limitation.

RCW 43.08.200
State treasurer's service fund—Expenditure limitation.
All moneys deposited in the state treasurer's service fund shall be expended only pursuant to legislative appropriation and for the purposes set forth in RCW 43.08.190, 43.08.200, and * 43.85.241.
[ 1973 c 27 § 3.]
NOTES:
*Reviser's note: RCW 43.85.241 was repealed by 1985 c 57 § 90, effective July 1, 1985.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.08 - State Treasurer. › 43.08.300 - Public deposit protection—Report.

RCW 43.08.300
Public deposit protection—Report.
By December 1, 2009, and each December 1st thereafter, the office of the state treasurer shall report to the legislature actions taken by the public deposit protection commission and the state treasurer regarding public deposit protection.
[ 2009 c 9 § 18.]
NOTES:
Effective date—2009 c 9: See note following RCW 39.58.010.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.09 - State Auditor. › 43.09.010 - Residence—Office—Bond—Oath.

RCW 43.09.010
Residence—Office—Bond—Oath.
The state auditor shall reside and keep his or her office at the seat of government. Before entering upon his or her duties he or she shall execute and deliver to the secretary of state a bond to the state in the sum of fifty thousand dollars, to be approved by the governor, conditioned for the faithful performance of all duties required by law. He or she shall take an oath of office before any person authorized to administer oaths, and file a copy thereof, together with the required bond, in the office of the secretary of state.
[ 1995 c 301 § 1; 1965 c 8 § 43.09.010. Prior: 1890 p 634 § 1; RRS § 10996; prior: Code 1881 § 2566; 1871 p 96 § 1; 1854 p 409 § 2.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.09 - State Auditor. › 43.09.020 - Auditor of public accounts.

RCW 43.09.020
Auditor of public accounts.
The auditor shall be auditor of public accounts, and shall have such powers and perform such duties in connection therewith as may be prescribed by law.
[ 1989 c 140 § 1; 1965 c 8 § 43.09.020. Prior: 1890 p 635 § 2; RRS § 10997; prior: Code 1881 § 2567; 1871 p 97 § 4; 1854 p 409 § 3.]
NOTES:
Budget and accounting system, powers and duties: RCW 43.88.160.
Fiscal records open to public: RCW 43.88.200.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.09 - State Auditor. › 43.09.025 - Deputy auditors—Assistant directors.

RCW 43.09.025
Deputy auditors—Assistant directors.
The state auditor may appoint deputies and assistant directors as necessary to carry out the duties of the office of the state auditor. These individuals serve at the pleasure of the state auditor and are exempt from the provisions of chapter 41.06 RCW as stated in RCW 41.06.070(1)(v).
[ 2020 c 18 § 14; 1995 c 301 § 2.]
NOTES:
Explanatory statement—2020 c 18: See note following RCW 43.79A.040.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.09 - State Auditor. › 43.09.035 - Assistants—Personnel.

RCW 43.09.035
Assistants—Personnel.
The state auditor may appoint and employ other assistants and personnel necessary to carry out the work of the office of the state auditor.
[ 1995 c 301 § 3.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.09 - State Auditor. › 43.09.045 - Contracts with certified public accountants.

RCW 43.09.045
Contracts with certified public accountants.
The state auditor may contract with public accountants certified in Washington to carry out those portions of the duties of auditing state agencies and local governments as the state auditor may determine.
[ 1995 c 301 § 4.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.09 - State Auditor. › 43.09.050 - General duties of auditor.

RCW 43.09.050
General duties of auditor.
The auditor shall:
(1) Except as otherwise specifically provided by law, audit the accounts of all collectors of the revenue and other holders of public money required by law to pay the same into the treasury;
(2) In his or her discretion, inspect the books of any person charged with the receipt, safekeeping, and disbursement of public moneys;
(3) Investigate improper governmental activity under chapter 42.40 RCW;
(4) Inform the attorney general in writing of the necessity for the attorney general to direct prosecutions in the name of the state for all official delinquencies in relation to the assessment, collection, and payment of the revenue, against all persons who, by any means, become possessed of public money or property, and fail to pay over or deliver the same, and against all debtors of the state;
(5) Give information in writing to the legislature, whenever required, upon any subject relating to the financial affairs of the state, or touching any duties of his or her office;
(6) Report to the director of financial management in writing the names of all persons who have received any moneys belonging to the state, and have not accounted therefor;
(7) Authenticate with his or her official seal papers issued from his or her office;
(8) Make his or her official report annually on or before the 31st of December.
[ 1992 c 118 § 6; 1979 c 151 § 91. Prior: 1977 ex.s. c 144 § 7; 1977 c 75 § 40; 1971 ex.s. c 170 § 1; 1965 c 8 § 43.09.050; prior: 1890 p 636 § 5; RRS § 11001; prior: Code 1881 § 2570; 1854 p 410 § 5.]
NOTES:
Severability—1971 ex.s. c 170: "If any provision of this 1971 amendatory act, or its application to any person or circumstance is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected." [ 1971 ex.s. c 170 § 5.]
Advances: Chapter 42.24 RCW.
Information to legislature: RCW 43.88.160.
Investigations of improper governmental actions—Protection of employee disclosures: Chapter 42.40 RCW.
Post-audit duties: RCW 43.88.160.
Powers and duties, budget and accounting system: RCW 43.88.160.
Report of irregularities to attorney general: RCW 43.88.160.
Report to legislature: RCW 43.88.160.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.09 - State Auditor. › 43.09.055 - Audit of entities with state contracts or grants—Costs.

RCW 43.09.055
Audit of entities with state contracts or grants—Costs.
The state auditor may, where there is reasonable cause to believe that a misuse of state moneys has occurred, conduct an audit of financial and legal compliance of any entity that receives public moneys through contract or grant in return for services. This authority includes examinations of not-for-profit corporations who provide personal services to a state agency or to clients of a state agency. Such a financial audit shall be performed in a manner consistent with this chapter, and may be performed according to an agreed upon procedures engagement as in the existing 1998 standards of the American institute of certified public accountants professional standards section 600.
The state auditor may charge the contracting agency, whether state or local, for the costs of an audit of a not-for-profit corporation that receives public moneys through contract or grant in return for services. Any contracting agency that is responsible to the state auditor for such costs shall use due diligence to recover costs from the audited entity.
[ 1998 c 232 § 3.]
NOTES:
Findings—Intent—1998 c 232: "The legislature finds that the state auditor lacks the needed authority to investigate the finances of state nongovernmental contractors. The legislature further finds that current contract oversight and management procedures cannot ensure that services under contract are delivered effectively and efficiently. Therefore, the legislature intends to enhance the authority of the state auditor to audit entities that provide services to the state or its clients under contract with state agencies." [ 1998 c 232 § 1.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.09 - State Auditor. › 43.09.065 - Audit of entities with state contracts or grants—Report regarding criminal misuse of public moneys.

RCW 43.09.065
Audit of entities with state contracts or grants—Report regarding criminal misuse of public moneys.
If after a financial audit of an entity that receives public moneys under contract or grant in return for services, there is reasonable cause to believe that a criminal misuse of public moneys has occurred, the office of the state auditor, within thirty days from receipt of the report, shall deliver a copy of the report to the appropriate local prosecuting authority.
[ 1998 c 232 § 4.]
NOTES:
Findings—Intent—1998 c 232: See note following RCW 43.09.055.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.09 - State Auditor. › 43.09.165 - Subpoenas—Compulsory process—Witnesses—Oaths—Testimony—Penalty.

RCW 43.09.165
Subpoenas—Compulsory process—Witnesses—Oaths—Testimony—Penalty.
(1) The state auditor, his or her employees and every person legally appointed to perform such service, may issue subpoenas and compulsory process and direct the service thereof by any constable or sheriff, compel the attendance of witnesses and the production of books and papers before him or her at any designated time and place, and may administer oaths.
(2) When any person summoned to appear and give testimony neglects or refuses to do so, or neglects or refuses to answer any question that may be put to him or her touching any matter under examination, or to produce any books or papers required, the person making such examination shall apply to a superior court judge of the proper county to issue a subpoena for the appearance of such person before him or her; and the judge shall order the issuance of a subpoena for the appearance of such person forthwith before him or her to give testimony; and if any person so summoned fails to appear, or appearing, refuses to testify, or to produce any books or papers required, he or she shall be subject to like proceedings and penalties for contempt as witnesses in the superior court.
(3) Willful false swearing in any such examination is perjury under chapter 9A.72 RCW.
[ 2003 c 53 § 225; 1995 c 301 § 5.]
NOTES:
Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.09 - State Auditor. › 43.09.166 - Subpoenas—Court approval—Process.

RCW 43.09.166
Subpoenas—Court approval—Process.
(1) In addition to the authority granted in RCW 43.09.165, the state auditor and his or her authorized assistants may apply for and obtain a superior court order approving and authorizing a subpoena in advance of its issuance. The application may be made in the county where the subpoenaed person resides or is found, or the county where the subpoenaed records or documents are located, or in Thurston county. The application must (a) state that an order is sought pursuant to this subsection; (b) adequately specify the records, documents, or testimony; and (c) declare under oath that an investigation is being conducted for a lawfully authorized purpose related to an investigation within the state auditor's authority and that the subpoenaed documents or testimony are reasonably related to an investigation within the state auditor's authority.
(2) Where the application under this section is made to the satisfaction of the court, the court must issue an order approving the subpoena. An order under this section constitutes authority of law for the state auditor to subpoena the records or testimony.
(3) The state auditor and his or her authorized assistants may seek approval and a court may issue an order under this section without prior notice to any person, including the person to whom the subpoena is directed and the person who is the subject of an investigation.
[ 2013 c 50 § 2.]
NOTES:
Intent—2013 c 50: "The legislature intends to provide a process for the state auditor's office to apply for court approval of an investigative subpoena which is authorized under current law in cases where the agency seeks such approval, or where court approval is required by Article I, section 7 of the state Constitution. The legislature does not intend to require court approval except where otherwise required by law or Article I, section 7 of the state Constitution. The legislature does not intend to create any new authority to subpoena records or create any new rights for any person." [ 2013 c 50 § 1.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.09 - State Auditor. › 43.09.170 - May administer oaths.

RCW 43.09.170
May administer oaths.
The state auditor may administer all oaths required by law in matters pertaining to the duties of his or her office.
[ 1995 c 301 § 6; 1965 c 8 § 43.09.170. Prior: 1890 p 641 § 23; RRS § 11017; prior: Code 1881 § 2586.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.09 - State Auditor. › 43.09.180 - Seal—Copies of documents as evidence.

RCW 43.09.180
Seal—Copies of documents as evidence.
The state auditor shall keep a seal of office for the identification of all papers, writings, and documents required by law to be certified by him or her, and copies authenticated and certified of all papers and documents lawfully deposited in his or her office shall be received in evidence with the same effect as the originals.
[ 1995 c 301 § 7; 1965 c 8 § 43.09.180. Prior: 1890 p 641 § 24; RRS § 11018; prior: Code 1881 § 2587.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.09 - State Auditor. › 43.09.185 - Loss of public funds—Illegal activity—Report to state auditor's office.

RCW 43.09.185
Loss of public funds—Illegal activity—Report to state auditor's office.
State agencies and local governments shall immediately report to the state auditor's office known or suspected loss of public funds or assets or other illegal activity. The state auditor must adopt policies as necessary to implement this section.
[ 2022 c 148 § 1; 1995 c 301 § 8.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.09 - State Auditor. › 43.09.186 - Toll-free efficiency hotline—Duties—Annual overview and update.

RCW 43.09.186
Toll-free efficiency hotline—Duties—Annual overview and update.
(1) Within existing funds, the state auditor must establish a toll-free telephone line that is available to public employees and members of the public to recommend measures to improve efficiency in state and local government and to report waste, inefficiency, or abuse, as well as examples of efficiency or outstanding achievement, by state and local agencies, public employees, or persons under contract with state and local agencies.
(2) The state auditor must prepare information that explains the purpose of the hotline, and the hotline telephone number must be prominently displayed in the information. Hotline information must be posted in all government offices in locations where it is most likely to be seen by the public. The state auditor must publicize the availability of the toll-free hotline through print and electronic media and other means of communication with the public.
(3) The state auditor must designate staff to be responsible for processing recommendations for improving efficiency and reports of waste, inefficiency, or abuse received through the hotline. The state auditor must conduct an initial review of each recommendation for efficiency and report of waste, inefficiency, or abuse made by public employees and members of the public. Following the initial review, the state auditor must determine which assertions require further examination or audit under the auditor's current authority and must assign qualified staff.
(4) The identity of a person making a report through the hotline, by email through the state auditor's website, or other means of communication is confidential at all times unless the person making a report consents to disclosure by written waiver, or until the investigation described in subsection (3) of this section is complete. All documents related to the report and subsequent investigation are also confidential until completion of the investigation or audit or when the documents are otherwise statutorily exempt from public disclosure.
(5) The state auditor must prepare a written determination of the results of the investigation performed, including any background information that the auditor deems necessary. The state auditor must report publicly the conclusions of each investigation and recommend ways to correct any deficiency and to improve efficiency. The reports must be distributed to the affected state agencies.
(6) The state auditor must provide an annual overview and update of hotline investigations, including the results and efficiencies achieved, to the legislature and to the appropriate legislative committees.
[ 2007 c 41 § 1.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.09 - State Auditor. › 43.09.188 - Regulatory fairness act—Performance reviews.

RCW 43.09.188
Regulatory fairness act—Performance reviews.
The state auditor shall conduct a performance review of agency compliance with the regulatory fairness act, pursuant to chapter 19.85 RCW. The performance review must be completed no earlier than June 30, 2020, and subsequent reviews must be completed periodically thereafter. Factors used to determine the frequency of subsequent reviews include the degree to which agencies are found to be in compliance with the act. The auditor must report his or her findings to the legislature, and any recommendations, by June 30, 2021, and after every subsequent review.
[ 2017 c 53 § 4.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.09 - State Auditor. › 43.09.200 - Local government accounting—Uniform system of accounting.

RCW 43.09.200
Local government accounting—Uniform system of accounting.
The state auditor shall formulate, prescribe, and install a system of accounting and reporting for all local governments, which shall be uniform for every public institution, and every public office, and every public account of the same class.
The system shall exhibit true accounts and detailed statements of funds collected, received, and expended for account of the public for any purpose whatever, and by all public officers, employees, or other persons.
The accounts shall show the receipt, use, and disposition of all public property, and the income, if any, derived therefrom; all sources of public income, and the amounts due and received from each source; all receipts, vouchers, and other documents kept, or required to be kept, necessary to isolate and prove the validity of every transaction; all statements and reports made or required to be made, for the internal administration of the office to which they pertain; and all reports published or required to be published, for the information of the people regarding any and all details of the financial administration of public affairs.
[ 1995 c 301 § 9; 1965 c 8 § 43.09.200. Prior: 1909 c 76 § 2; RRS § 9952.]
NOTES:
Electronic transfer of public funds to be in compliance with: RCW 39.58.750.
School districts budgets to be in compliance with: RCW 28A.505.120.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.09 - State Auditor. › 43.09.205 - Local government accounting—Costs of public works—Standard form.

RCW 43.09.205
Local government accounting—Costs of public works—Standard form.
The state auditor shall prescribe a standard form with which the accounts and records of costs of all local governments shall be maintained as required under RCW 39.04.070.
[ 1995 c 301 § 10; 1987 c 120 § 4.]
2023 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.]
2023 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.]
2023 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.]
2023 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.]
2023 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.
2023 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.]
2023 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.
2023 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.
2023 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.]
2023 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.]