reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.86A - Surplus Funds—Investment Program. › 43.86A.050 - Implementation of chapter by state treasurer.

RCW 43.86A.050
Implementation of chapter by state treasurer.
The state treasurer shall devise the necessary formulae and methodology to implement the provisions of this chapter. Periodically, but at least once every six months, the state treasurer shall review all rules and shall adopt, amend or repeal them as may be necessary. These rules and a list of surplus funds investment allocations shall be published in the treasurer's monthly financial report as required under the provisions of RCW 43.08.150.
[ 2022 c 99 § 3; 1973 c 123 § 5.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.86A - Surplus Funds—Investment Program. › 43.86A.070 - Linked deposit program—Liability.

RCW 43.86A.070
Linked deposit program—Liability.
The state and those acting as its agents are not liable in any manner for payment of the principal or interest on qualifying loans made under RCW 43.86A.060. Any delay in payments or defaults on the part of the borrower does not in any manner affect the deposit agreement between the qualified public depositary and the state treasurer.
[ 1993 c 512 § 34.]
NOTES:
Finding—Intent—1993 c 512: See note following RCW 43.86A.060.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.86A - Surplus Funds—Investment Program. › 43.86A.080 - Linked deposit program—Minority and women's business enterprises—Public depositories' participation.

RCW 43.86A.080
Linked deposit program—Minority and women's business enterprises—Public depositories' participation.
Public depositories participating in the linked deposit program are encouraged to increase the funds available to certified minority and women's business enterprises by taking full advantage of the linked deposit program loans to qualify for the community reinvestment act community programs under federal law (12 U.S.C. Sec. 2901 et seq.).
[ 2005 c 302 § 4.]
NOTES:
Intent—2005 c 302: See note following RCW 43.86A.030.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.005 - Finding—Intent.

RCW 43.88.005
Finding—Intent.
The legislature finds that agency missions, goals, and objectives should focus on statewide results. It is the intent of the legislature to focus the biennial budget on how state agencies produce real results that reflect the goals of statutory programs. Specifically, budget managers and the legislature must have the data to move toward better statewide results that produce the intended public benefit. This data must be supplied in an impartial, quantifiable form, and demonstrate progress toward statewide results. With a renewed focus on achieving true results, state agencies, the office of financial management, and the legislature will be able to prioritize state resources.
[ 2005 c 386 § 1.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.010 - Purpose—Intent.

RCW 43.88.010
Purpose—Intent.
It is the purpose of this chapter to establish an effective state budgeting, accounting, and reporting system for all activities of the state government, including both capital and operating expenditures; to prescribe the powers and duties of the governor as these relate to securing such fiscal controls as will promote effective budget administration; and to prescribe the responsibilities of agencies of the executive branch of the state government.
It is the intent of the legislature that the powers conferred by this chapter, as amended, shall be exercised by the executive in cooperation with the legislature and its standing, special, and interim committees in its status as a separate and coequal branch of state government.
[ 1986 c 215 § 1; 1981 c 270 § 1; 1973 1st ex.s. c 100 § 1; 1965 c 8 § 43.88.010. Prior: 1959 c 328 § 1.]
NOTES:
Effective date—1981 c 270: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect July 1, 1981." [ 1981 c 270 § 18.]
Severability—1981 c 270: "If any provision of this 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." [ 1981 c 270 § 17.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.025 - "Director" defined.

RCW 43.88.025
"Director" defined.
Unless the context clearly requires a different interpretation, whenever "director" is used in this chapter, it shall mean the director of financial management created in RCW 43.41.060.
[ 1979 c 151 § 136; 1969 ex.s. c 239 § 10.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.027 - Annual financial report.

RCW 43.88.027
Annual financial report.
The governor, through the director, shall prepare and publish within six months of the end of the fiscal year, as a matter of public record, an annual financial report that encompasses all funds and account groups of the state.
[ 1984 c 247 § 2.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.0301 - Capital budget instructions—Additional information—Staff support from office of community development.

RCW 43.88.0301
Capital budget instructions—Additional information—Staff support from office of community development.
(1) The office of financial management must include in its capital budget instructions, beginning with its instructions for the 2003-05 capital budget, a request for "yes" or "no" answers for the following additional informational questions from capital budget applicants for all proposed major capital construction projects valued over 10 million dollars and required to complete a predesign:
(a) For proposed capital projects identified in this subsection that are located in or serving city or county planning under RCW 36.70A.040:
(i) Whether the proposed capital project is identified in the host city or county comprehensive plan, including the capital facility plan, and implementing rules adopted under chapter 36.70A RCW;
(ii) Whether the proposed capital project is located within an adopted urban growth area:
(A) If at all located within an adopted urban growth area boundary, whether a project facilitates, accommodates, or attracts planned population and employment growth;
(B) If at all located outside an urban growth area boundary, whether the proposed capital project may create pressures for additional development;
(b) For proposed capital projects identified in this subsection that are requesting state funding:
(i) Whether there was regional coordination during project development;
(ii) Whether local and additional funds were leveraged;
(iii) Whether environmental outcomes and the reduction of adverse environmental impacts were examined.
(2) For projects subject to subsection (1) of this section, the office of financial management shall request the required information be provided during the predesign process of major capital construction projects to reduce long-term costs and increase process efficiency.
(3) The office of financial management, in fulfilling its duties under RCW 43.88.030(6) to create a capital budget document, must take into account information gathered under subsections (1) and (2) of this section in an effort to promote state capital facility expenditures that minimize unplanned or uncoordinated infrastructure and development costs, support economic and quality of life benefits for existing communities, and support local government planning efforts.
(4) The office of community development must provide staff support to the office of financial management and affected capital budget applicants to help collect data required by subsections (1) and (2) of this section.
[ 2021 c 54 § 4; 2017 3rd sp.s. c 25 § 2; 2002 c 312 § 1.]
NOTES:
Findings—Intent—2021 c 54: See note following RCW 43.88.110.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.031 - Capital appropriation bill—Estimated general fund debt service costs.

RCW 43.88.031
Capital appropriation bill—Estimated general fund debt service costs.
A capital appropriation bill shall include the estimated general fund debt service costs associated with new capital appropriations contained in that bill for the biennia in which the appropriations occur and for the succeeding two biennia.
[ 1991 c 284 § 2.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.032 - Maintenance costs, operating budget—Debt-financed pass-through money, budget document.

RCW 43.88.032
Maintenance costs, operating budget—Debt-financed pass-through money, budget document.
(1) Normal maintenance costs shall be programmed in the operating budget rather than in the capital budget.
(2) All debt-financed pass-through money to local governments shall be programmed and separately identified in the budget document.
[ 1997 c 96 § 5; (2005 c 488 § 921 expired June 30, 2007); (2003 1st sp.s. c 26 § 921 expired June 30, 2005); 1994 c 219 § 4; 1989 c 311 § 1.]
NOTES:
Expiration date—2005 c 488 §§ 920 and 921: See note following RCW 43.135.045.
Part headings not law—Severability—Effective dates—2005 c 488: See notes following RCW 28B.50.360.
Expiration date—Severability—Effective dates—2003 1st sp.s. c 26: See notes following RCW 43.135.045.
Findings—Purpose—1997 c 96: See note following RCW 43.82.150.
Finding—1994 c 219: See note following RCW 43.88.030.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.033 - State expenditure limit—Budget document to reflect.

RCW 43.88.033
State expenditure limit—Budget document to reflect.
The budget document submitted by the governor to the legislature under RCW 43.88.030 shall reflect the state expenditure limit established under chapter 43.135 RCW and shall not propose expenditures in excess of that limit.
[ 1994 c 2 § 7 (Initiative Measure No. 601, approved November 2, 1993).]
NOTES:
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.035 - Changes in accounting methods, practices or statutes—Explanation in budget document or appendix required—Contents.

RCW 43.88.035
Changes in accounting methods, practices or statutes—Explanation in budget document or appendix required—Contents.
Any changes in accounting methods and practices or in statutes affecting expenditures or revenues for the ensuing biennium relative to the then current fiscal period which the governor may wish to recommend shall be clearly and completely explained in the text of the budget document, in a special appendix thereto, or in an alternative budget document. This explanatory material shall include, but need not be limited to, estimates of revenues and expenditures based on the same accounting practices and methods and existing statutes relating to revenues and expenditure effective for the then current fiscal period, together with alternative estimates required by any changes in accounting methods and practices and by any statutory changes the governor may wish to recommend.
[ 1973 1st ex.s. c 100 § 9.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.037 - Comprehensive budgeting, accounting, and reporting system conforming to generally accepted accounting principles—Budget document to conform.

RCW 43.88.037
Comprehensive budgeting, accounting, and reporting system conforming to generally accepted accounting principles—Budget document to conform.
(1) The director of financial management shall devise and maintain a comprehensive budgeting, accounting, and reporting system in conformance with generally accepted accounting principles applicable to state governments, as published in the accounting procedures manual pursuant to RCW 43.88.160(1).
(2) The director of financial management shall submit a budget document in conformance with generally accepted accounting principles applicable to state governments, as published in the accounting procedures manual pursuant to RCW 43.88.160(1).
[ 1987 c 502 § 3; 1984 c 247 § 1.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.050 - Cash deficit.

RCW 43.88.050
Cash deficit.
Cash deficit of the current fiscal period is defined for purposes of this chapter as the amount by which the aggregate of disbursements charged to a fund will exceed the aggregate of estimated receipts credited to such fund in the current fiscal period, less the extent to which such deficit may have been provided for from available beginning cash surplus.
If, for any applicable fund or account, the estimated receipts for the next ensuing period plus cash beginning balances is less than the aggregate of estimated disbursements proposed by the governor for the next ensuing fiscal period, the governor shall include in Part I of the budget document proposals as to the manner in which the anticipated cash deficit shall be met, whether by an increase in the indebtedness of the state, by the imposition of new taxes, by increases in tax rates or an extension thereof, or in any like manner. The governor may propose orderly liquidation of the anticipated cash deficit over a period of one or more fiscal periods, if, in the governor's discretion, such manner of liquidation would best serve the public interest.
[ 1987 c 502 § 4; 1965 c 8 § 43.88.050. Prior: 1959 c 328 § 5.]
NOTES:
Exception: RCW 43.88.265.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.055 - Legislative balanced budget requirement.

RCW 43.88.055
Legislative balanced budget requirement.
(1) The legislature must adopt a four-year balanced budget as follows:
(a) Beginning in the 2013-2015 fiscal biennium, the legislature shall enact a balanced omnibus operating appropriations bill that leaves, in total, a positive ending fund balance in the general fund and related funds.
(b) Beginning in the 2013-2015 fiscal biennium, the projected maintenance level of the omnibus appropriations bill enacted by the legislature shall not exceed the available fiscal resources for the next ensuing fiscal biennium.
(2) For purposes of this section:
(a) "Available fiscal resources" means the beginning general fund and related fund balances and any fiscal resources estimated for the general fund and related funds, adjusted for enacted legislation, and with forecasted revenues adjusted to the greater of (i) the official general fund and related funds revenue forecast for the ensuing biennium, or (ii) the official general fund and related funds forecast for the second fiscal year of the current fiscal biennium, increased by 4.5 percent for each fiscal year of the ensuing biennium;
(b) "Projected maintenance level" means estimated appropriations necessary to maintain the continuing costs of program and service levels either funded in that appropriations bill or mandated by other state or federal law, and the amount of any general fund moneys projected to be transferred to the budget stabilization account pursuant to Article VII, section 12 of the state Constitution;
(c) "Related funds," as used in this section, means the Washington opportunity pathways account, the workforce education investment account, the fair start for kids account, and the education legacy trust account.
(3) Subsection (1)(a) and (b) of this section does not apply to an appropriations bill that makes net reductions in general fund and related funds appropriations and is enacted between July 1st and February 15th of any fiscal year.
(4) Subsection (1)(b) of this section does not apply in a fiscal biennium in which money is appropriated from the budget stabilization account pursuant to Article VII, section 12(d)(ii) of the state Constitution.
[ 2021 c 199 § 103; 2020 c 218 § 2; 2012 1st sp.s. c 8 § 1.]
NOTES:
Short title—Findings—Intent—Conflict with federal requirements—2021 c 199: See notes following RCW 43.216.770.
Effective date—2020 c 218: See note following RCW 43.88.030.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.058 - Maintenance level costs—Services for children.

RCW 43.88.058
Maintenance level costs—Services for children.
For the purposes of this chapter, expenditures for the following services must be forecasted and budgeted as maintenance level costs:
(1) Behavioral rehabilitation services placements;
(2) Social worker and related staff to receive, refer, and respond to screened-in reports of child abuse or neglect;
(3) Court-ordered parent-child and sibling visitations delivered by contractors;
(4) Those activities currently being treated as maintenance level costs for budgeting or forecasting purposes on June 7, 2018, including, but not limited to: (a) Adoption support and other adoption-related expenses; (b) foster care maintenance payments; (c) child-placing agency management fees; (d) support goods such as clothing vouchers; (e) child aides; and (f) child care for children in foster or relative placements when the caregiver is at work or in school; and
(5) Developmental disability waiver slots that are anticipated to be utilized by individuals eligible for a medicaid waiver service under RCW 71A.12.370.
[ 2023 c 345 § 2; 2021 c 334 § 1904; 2018 c 208 § 5.]
NOTES:
Conflict with federal requirements—Effective date—2021 c 334: See notes following RCW 43.79.555.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.060 - Legislative review of budget document and budget bill or bills—Time for submission.

RCW 43.88.060
Legislative review of budget document and budget bill or bills—Time for submission.
The governor shall submit the budget document for the 1975-77 biennium and each succeeding biennium to the legislature no later than the twentieth day of December in the year preceding the session during which the budget is to be considered: PROVIDED, That where a budget document is submitted for a fiscal period other than a biennium, such document shall be submitted no less than twenty days prior to the first day of the session at which such budget document is to be considered. The governor shall also submit a budget bill or bills which for purposes of this chapter is defined to mean the appropriations proposed by the governor as set forth in the budget document. Such representatives of agencies as have been designated by the governor for this purpose shall, when requested, by either house of the legislature, appear to be heard with respect to the budget document and the budget bill or bills and to supply such additional information as may be required.
[ 1977 ex.s. c 247 § 2; 1973 1st ex.s. c 100 § 4; 1965 c 8 § 43.88.060. Prior: 1959 c 328 § 6.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.070 - Appropriations.

RCW 43.88.070
Appropriations.
Appropriations shall be deemed maximum authorizations to incur expenditures but the governor shall exercise all due supervision and control to ensure that expenditure rates are such that program objectives are realized within these maximums.
[ 1965 c 8 § 43.88.070. Prior: 1959 c 328 § 7.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.080 - Adoption of budget.

RCW 43.88.080
Adoption of budget.
Adoption of the omnibus appropriation bill or bills by the legislature shall constitute adoption of the budget and the making of appropriations therefor. A budget for state government shall be finally adopted not later than thirty calendar days prior to the beginning of the ensuing biennium.
[ 1973 1st ex.s. c 100 § 5; 1965 c 8 § 43.88.080. Prior: 1959 c 328 § 8.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.096 - Budget detail—Designated state agencies—Federal receipts reporting requirements.

RCW 43.88.096
Budget detail—Designated state agencies—Federal receipts reporting requirements.
(1) As used in this section:
(a) "Designated state agency" means the department of social and health services, the department of health, the health care authority, the department of commerce, the department of ecology, the department of fish and wildlife, the office of the superintendent of public instruction, and the department of children, youth, and families.
(b) "Federal receipts" means the federal financial assistance, as defined in 31 U.S.C. Sec. 7501 on September 28, 2013, that is reported as part of a single audit.
(c) "Single audit" is as defined in 31 U.S.C. Sec. 7501 on September 28, 2013.
(2) Subject to subsection (3) of this section, a designated state agency shall prepare as part of the agency's biennial budget submittal under this chapter a report that:
(a) Reports the aggregate value of federal receipts the designated state agency estimated for the ensuing biennium;
(b) Calculates the percentage of the designated state agency's total budget for the ensuing biennium that constitutes federal receipts that the designated state agency received; and
(c) Develops plans for operating the designated state agency if there is a reduction of:
(i) Five percent or more in the federal receipts that the designated state agency receives; and
(ii) Twenty-five percent or more in the federal receipts that the designated state agency receives.
(3) The report required by subsection (2) of this section prepared by the superintendent of public instruction shall include the information required by subsection (2)(a) through (c) of this section for each school district within the state.
[ 2017 3rd sp.s. c 6 § 227; 2013 2nd sp.s. c 32 § 1.]
NOTES:
Effective date—2017 3rd sp.s. c 6 §§ 102, 104-115, 201-227, 301-337, 401-419, 501-513, 801-803, and 805-822: See note following RCW 43.216.025.
Conflict with federal requirements—2017 3rd sp.s. c 6: See RCW 43.216.908.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.100 - Executive hearings.

RCW 43.88.100
Executive hearings.
The governor may provide for hearings on all agency requests for expenditures to enable him or her to make determinations as to the need, value or usefulness of activities or programs requested by agencies. The governor may require the attendance of proper agency officials at his or her hearings and it shall be their duty to disclose such information as may be required to enable the governor to arrive at his or her final determination.
[ 2009 c 549 § 5165; 1965 c 8 § 43.88.100. Prior: 1959 c 328 § 10.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.120 - Revenue estimates.

RCW 43.88.120
Revenue estimates.
Each agency engaged in the collection of revenues shall prepare estimated revenues and estimated receipts for the current and ensuing biennium and shall submit the estimates to the director of financial management and the director of revenue at times and in the form specified by the directors, along with any other information which the directors may request. For those agencies required to develop six-year programs and financial plans under *RCW 44.40.070, six-year revenue estimates shall be submitted to the director of financial management and the transportation committees of the senate and the house of representatives unless the responsibility for reporting these revenue estimates is assumed elsewhere.
A copy of such revenue estimates shall be simultaneously submitted to the economic and revenue forecast work group when required by the office of the economic and revenue forecast council.
[ 2000 2nd sp.s. c 4 § 13; 1991 c 358 § 3; 1987 c 502 § 6; 1984 c 138 § 10; 1981 c 270 § 8; 1973 1st ex.s. c 100 § 7; 1965 c 8 § 43.88.120. Prior: 1959 c 328 § 12.]
NOTES:
*Reviser's note: RCW 44.40.070 was repealed by 2005 c 319 § 141.
Effective date—1991 c 358: See note following RCW 43.88.030.
Effective date—Severability—1981 c 270: See notes following RCW 43.88.010.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.122 - Transportation agency revenue forecasts—Variances.

RCW 43.88.122
Transportation agency revenue forecasts—Variances. (Effective until July 1, 2024.)
Where there are variances of revenue forecasts between the office of financial management and the transportation revenue forecast council, for those transportation agencies that are required to develop plans under *RCW 44.40.070, the office of financial management shall submit (1) a reconciliation of the differences between the revenue forecasts and (2) the assumptions used by the office of financial management to the transportation committees of the senate and the house of representatives.
[ 2000 2nd sp.s. c 4 § 14; 1991 c 358 § 7.]
NOTES:
*Reviser's note: RCW 44.40.070 was repealed by 2005 c 319 § 141.
Effective date—1991 c 358: See note following RCW 43.88.030.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.125 - Study of transportation-related funds or accounts—Coordination of activities.

RCW 43.88.125
Study of transportation-related funds or accounts—Coordination of activities. (Effective until July 1, 2024.)
The standing committees on transportation of the house and senate shall, in coordination with the joint legislative audit and review committee, the legislative evaluation and accountability program committee, and the ways and means committees of the senate and house of representatives, ascertain, study, and analyze all available facts and matters relating or pertaining to sources of revenue, appropriations, expenditures, and financial condition of the motor vehicle fund and accounts thereof, the highway safety fund, and all other funds or accounts related to transportation programs of the state.
The joint legislative audit and review committee, the legislative evaluation and accountability program committee, and the ways and means committees of the senate and house of representatives shall coordinate their activities with the transportation committees of the legislature in carrying out the committees' powers and duties under chapter 43.88 RCW in matters relating to the transportation programs of the state.
[ 2005 c 319 § 114; 1996 c 288 § 49; 1981 c 270 § 15; 1977 ex.s. c 235 § 6; 1975 1st ex.s. c 293 § 19; 1971 ex.s. c 195 § 2. Formerly RCW 44.40.025.]
NOTES:
Findings—Intent—Part headings—Effective dates—2005 c 319: See notes following RCW 43.17.020.
Effective date—Severability—1981 c 270: See notes following RCW 43.88.010.
Severability—1971 ex.s. c 195: "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 circumstances is not affected." [ 1971 ex.s. c 195 § 21.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.130 - When contracts and expenditures prohibited.

RCW 43.88.130
When contracts and expenditures prohibited.
No agency shall expend or contract to expend any money or incur any liability in excess of the amounts appropriated for that purpose: PROVIDED, That nothing in this section shall prevent the making of contracts or the spending of money for capital improvements, nor the making of contracts of lease or for service for a period exceeding the fiscal period in which such contract is made, when such contract is permitted by law. Any contract made in violation of this section shall be null and void.
[ 1965 c 8 § 43.88.130. Prior: 1959 c 328 § 13.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.140 - Lapsing of appropriations.

RCW 43.88.140
Lapsing of appropriations.
All appropriations shall lapse at the end of the fiscal period for which the appropriations are made to the extent that they have not been expended or lawfully obligated.
[ 1981 c 270 § 9; 1965 c 8 § 43.88.140. Prior: 1959 c 328 § 14.]
NOTES:
Effective date—Severability—1981 c 270: See notes following RCW 43.88.010.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.145 - Capital projects—Transfer of excess appropriation authority.

RCW 43.88.145
Capital projects—Transfer of excess appropriation authority.
(1) The capital appropriations act may authorize the governor, through the director of financial management, to transfer the appropriation authority for a capital project that is in excess of the amount required for the completion of the project to another capital project for which the appropriation is insufficient.
(a) No such transfer may be used to expand the capacity or change the intended use of the project beyond that intended by the legislature in making the appropriation.
(b) The transfer may be effected only between capital projects within a specific department, commission, agency, or institution of higher education.
(c) The transfer may be effected only if the project from which the transfer of funds is made is substantially complete and there are funds remaining, or bids have been let on the project from which the transfer of funds is made and it appears to a substantial certainty that the project can be completed within the biennium for less than the amount appropriated.
(2) For the purposes of this section, the legislature intends that each project be defined as proposed to the legislature in the governor's budget document, unless the legislative history demonstrates that the legislature intended to define the scope of a project in a different way.
(3) The office of financial management shall notify the legislative fiscal committees of the senate and the house of representatives at least thirty days before any transfer is effected under this section except emergency projects or any transfer under two hundred fifty thousand dollars, and shall prepare a report to such committees listing all completed transfers at the close of each fiscal year.
[ 1994 c 219 § 6.]
NOTES:
Finding—1994 c 219: See note following RCW 43.88.030.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.150 - Priority of expenditures—Appropriated and nonappropriated funds—Matching funds, disburse state moneys proportionally.

RCW 43.88.150
Priority of expenditures—Appropriated and nonappropriated funds—Matching funds, disburse state moneys proportionally.
(1) For those agencies that make expenditures from both appropriated and nonappropriated funds for the same purpose, the governor shall direct such agencies to charge their expenditures in such ratio, as between appropriated and nonappropriated funds, as will conserve appropriated funds. For institutions of higher education, as defined in RCW 28B.10.016, this subsection applies only to operating fee accounts.
(2) Unless otherwise provided by law, if state moneys are appropriated for a capital project and matching funds or other contributions are required as a condition of the receipt of the state moneys, the state moneys shall be disbursed in proportion to and only to the extent that the matching funds or other contributions have been received and are available for expenditure.
(3) The office of financial management shall adopt guidelines for the implementation of this section. The guidelines may account for federal matching requirements or other requirements to spend other moneys in a particular manner.
[ 2012 c 230 § 7; 2011 1st sp.s. c 50 § 948; 1995 c 6 § 1; 1991 c 284 § 3; 1981 c 270 § 10; 1965 c 8 § 43.88.150. Prior: 1959 c 328 § 15.]
NOTES:
Savings report—2012 c 230: See RCW 28B.10.0291.
Effective dates—2011 1st sp.s. c 50: See note following RCW 15.76.115.
Effective date—1995 c 6: "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 immediately [April 12, 1995]." [ 1995 c 6 § 2.]
Effective date—Severability—1981 c 270: See notes following RCW 43.88.010.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.170 - Refunds of erroneous or excessive payments.

RCW 43.88.170
Refunds of erroneous or excessive payments.
Whenever any law which provides for the collection of fees or other payment by an agency does not authorize the refund of erroneous or excessive payments thereof, refunds may be made or authorized by the agency which collected the fees or payments of all such amounts received by the agency in consequence of error, either of fact or of law. The regulations issued by the governor pursuant to this chapter shall prescribe the procedure to be employed in making refunds.
[ 1965 c 8 § 43.88.170. Prior: 1959 c 328 § 17.]
NOTES:
Refunds: RCW 43.01.072 through 43.01.075.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.175 - Credit reporting agencies—State agency use.

RCW 43.88.175
Credit reporting agencies—State agency use.
State agencies may report receivables to credit reporting agencies whenever the agency determines that such reporting would be cost-effective and does not violate confidentiality or other legal requirements. Within thirty-five days after satisfaction of a debt reported to a credit reporting agency, the state agency reporting the debt shall notify the credit reporting agency that the debt has been satisfied.
[ 1991 c 85 § 1; 1989 c 100 § 1.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.180 - When appropriations required or not required.

RCW 43.88.180
When appropriations required or not required.
Appropriations shall not be required for refunds, as provided in RCW 43.88.170, nor in the case of payments other than for administrative expenses or capital improvements to be made from trust funds specifically created by law to discharge awards, claims, annuities and other liabilities of the state. Said trust funds shall include, but shall not be limited to, the accident fund, medical aid fund, retirement system fund, Washington state patrol retirement fund and unemployment trust fund. Appropriations may be required in the case of public service enterprises defined for the purposes of this section as proprietary functions conducted by an agency of the state. An appropriation may be required to permit payment of obligations by revolving funds, as provided in RCW 43.88.190.
[ 1973 1st ex.s. c 100 § 8; 1965 c 8 § 43.88.180. Prior: 1959 c 328 § 18.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.190 - Revolving funds.

RCW 43.88.190
Revolving funds.
Revolving funds shall not be created by law except to finance the operations of service units, or units set up to supply goods and services to other units or agencies. Such service units where created shall be self-supporting operations featuring continuous turnover of working capital. The regulations issued by the governor pursuant to this chapter shall prescribe the procedures to be employed by agencies in accounting and reporting for revolving funds and may provide for the keeping of such funds in the custody of the treasurer.
[ 1965 c 8 § 43.88.190. Prior: 1959 c 328 § 19.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.195 - Establishment of accounts or funds outside treasury without permission of director of financial management prohibited.

RCW 43.88.195
Establishment of accounts or funds outside treasury without permission of director of financial management prohibited.
After August 11, 1969, no state agency, state institution, state institution of higher education, which shall include all state universities, regional universities, The Evergreen State College, and community colleges, shall establish any new accounts or funds which are to be located outside of the state treasury: PROVIDED, That the office of financial management shall be authorized to grant permission for the establishment of such an account or fund outside of the state treasury only when the requesting agency presents compelling reasons of economy and efficiency which could not be achieved by placing such funds in the state treasury. When the director of financial management authorizes the creation of such fund or account, the director shall forthwith give written notice of the fact to the standing committees on ways and means of the house and senate: PROVIDED FURTHER, That agencies authorized to create local accounts will utilize the services of the state treasurer's office to ensure that new or ongoing relationships with financial institutions are in concert with statewide policies and procedures pursuant to RCW 43.88.160(1).
[ 1996 c 186 § 509; 1993 c 500 § 8; 1991 c 201 § 19; 1979 c 151 § 140; 1977 ex.s. c 169 § 109; 1975 1st ex.s. c 293 § 9; 1969 ex.s. c 248 § 1.]
NOTES:
Findings—Intent—Part headings not law—Effective date—1996 c 186: See notes following RCW 43.330.904.
Finding—Severability—Effective date—1993 c 500: See notes following RCW 43.41.180.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.200 - Public records.

RCW 43.88.200
Public records.
All agency records reflecting financial transactions, such records being defined for purposes of this chapter to mean books of account, financial statements, and supporting records including expense vouchers and other evidences of obligation, shall be deemed to be public records and shall be available for public inspection in the agency concerned during official working hours.
[ 1965 c 8 § 43.88.200. Prior: 1959 c 328 § 20.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.205 - Federal funds and programs—Participating agencies to give notice—Progress reports.

RCW 43.88.205
Federal funds and programs—Participating agencies to give notice—Progress reports.
(1) Whenever an agency makes application, enters into a contract or agreement, or submits state plans for participation in, and for grants of federal funds under any federal law, the agency making such application shall at the time of such action, give notice in such form and manner as the director of financial management may prescribe, or the chair of the joint legislative audit and review committee, standing committees on ways and means of the house and senate, the chief clerk of the house, or the secretary of the senate may request.
(2) Whenever any such application, contract, agreement, or state plan is amended, such agency shall notify each such officer of such action in the same manner as prescribed or requested pursuant to subsection (1) of this section.
(3) Such agency shall promptly furnish such progress reports in relation to each such application, contract, agreement, or state plan as may be requested following the date of the filing of the application, contract, agreement, or state plan; and shall also file with each such officer a final report as to the final disposition of each such application, contract, agreement, or state plan if such is requested.
[ 1996 c 288 § 39; 1979 c 151 § 141; 1975 1st ex.s. c 293 § 10; 1973 2nd ex.s. c 17 § 3; 1967 ex.s. c 41 § 4.]
NOTES:
Acceptance of funds by governor, administration: RCW 43.06.120, 43.06.130.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.210 - Transfer of certain powers and duties.

RCW 43.88.210
Transfer of certain powers and duties.
It is the intent of this chapter to assign to the governor's office authority for developing and maintaining a state budgeting, accounting, and reporting system necessary for effective expenditure and revenue control among agencies.
To this end:
(1) All powers and duties and functions of the state auditor relating to the disbursement of public funds by warrant or check are hereby transferred to the state treasurer as the governor may direct but no later than ninety days after the start of the next fiscal biennium, and the state auditor shall deliver to the state treasurer all books, records, accounts, equipment, or other property relating to such function. In all cases where any question shall arise as to the proper custody of any such books, records, accounts, equipment or property, or pending business, the governor shall determine the question;
(2) In all cases where reports, notices, certifications, vouchers, disbursements and similar statements are now required to be given to any agency the duties and responsibilities of which are being assigned or reassigned by this chapter, the same shall be given to the agency or agencies in the manner provided for in this chapter.
[ 1986 c 215 § 6; 1965 c 8 § 43.88.210. Prior: 1959 c 328 § 21.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.220 - Federal law controls in case of conflict—Rules.

RCW 43.88.220
Federal law controls in case of conflict—Rules.
If any part of this chapter shall be found to be in conflict with federal requirements which are a prescribed condition to the allocation of federal funds to the state, such conflicting part of this chapter is hereby declared to be inoperative solely to the extent of such conflict and with respect to the agencies directly affected, and such finding or determination shall not affect the operation of the remainder of this chapter in its application to the agencies concerned. The rules and regulations under this chapter shall meet federal requirements which are a necessary condition to the receipt of federal funds by the state.
[ 1965 c 8 § 43.88.220. Prior: 1959 c 328 § 22.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.230 - Legislative agencies and committees deemed part of legislative branch.

RCW 43.88.230
Legislative agencies and committees deemed part of legislative branch.
For the purposes of this chapter, the statute law committee, the joint legislative audit and review committee, the joint transportation committee, the legislative evaluation and accountability program committee, the office of legislative support services, the joint higher education committee, the office of state actuary, and all legislative standing committees of both houses shall be deemed a part of the legislative branch of state government.
[ 2012 c 229 § 205; 2012 c 113 § 7; 2005 c 319 § 109; 1996 c 288 § 40; 1981 c 270 § 12; 1975 1st ex.s. c 293 § 11; 1965 c 8 § 43.88.230. Prior: 1959 c 328 § 23.]
NOTES:
Reviser's note: This section was amended by 2012 c 113 § 7 and by 2012 c 229 § 205, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Effective date—2012 c 113: See note following RCW 44.80.010.
Findings—Intent—Part headings—Effective dates—2005 c 319: See notes following RCW 43.17.020.
Effective date—Severability—1981 c 270: See notes following RCW 43.88.010.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.240 - Exemption of Washington state commodity commissions.

RCW 43.88.240
Exemption of Washington state commodity commissions.
Unless otherwise directed in the commodity commission enabling statute, this chapter shall not apply to the Washington state commodity commissions created either under separate statute or under the provisions of chapters 15.65 and 15.66 RCW: PROVIDED, That all such commissions shall submit estimates and such other necessary information as may be required for the development of the budget and shall also be subject to audit by the appropriate state auditing agency or officer.
[ 1995 c 374 § 60; 1981 c 225 § 3; 1965 c 8 § 43.88.240. Prior: 1959 c 328 § 24.]
NOTES:
Effective date—1995 c 374 §§ 1-47, 50-53, and 59-68: See note following RCW 15.36.012.
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.250 - Emergency expenditures.

RCW 43.88.250
Emergency expenditures.
Whenever an emergency shall arise necessitating an expenditure for the preservation of peace, health or safety, or for the carrying on of the necessary work required by law of any state agency for which insufficient or no appropriations have been made, the head of such agency shall submit to the governor, duplicate copies of a sworn statement, setting forth the facts constituting the emergency and the estimated amount of money required therefor. If the governor approves such estimate in whole or in part, the governor shall indorse on each copy of the statement the governor's approval, together with a statement of the amount approved as an allocation from any appropriation available for allocation for emergency purposes and transmit one copy to the head of the agency thereby authorizing the emergency expenditures.
[1975-'76 2nd ex.s. c 83 § 1.]
2023 Revised Code of Washington › Title 43 - State Government—Executive › Chapter 43.88 - State Budgeting, Accounting, and Reporting System. › 43.88.260 - Deficiencies prohibited—Exceptions.

RCW 43.88.260
Deficiencies prohibited—Exceptions.
(1) It shall be unlawful for any agency head or disbursing officer to incur any cash deficiency and any appointive officer or employee violating the provisions of this section shall be subject to summary removal.
(2) This section does not apply to:
(a) Temporary cash deficiencies resulting from disbursements under a expenditure plan approved under RCW 43.88.110.
(b) Temporary cash deficiencies authorized by the director of financial management for funds and accounts in the state treasury or in the custody of the state treasurer. Each authorization under this subsection (b) shall distinctly specify the fund or account for which a deficiency is authorized, the maximum amount of cash deficiency which may be incurred, and the maximum time period during which the cash deficiency may continue. Each authorization shall expire at the end of each fiscal biennium unless renewed by the director of financial management. The director of financial management shall report each authorization and renewal to the legislative fiscal committees.
(c) Temporary cash deficiencies in funds or accounts which are neither in the state treasury, nor in the custody of the treasurer, if the cash deficiency does not continue past the end of the fiscal biennium.
(3) Nothing in this section permits the expenditure of moneys in excess of an applicable appropriation.
[ 1987 c 502 § 7; 1975-'76 2nd ex.s. c 83 § 2.]