Chapter 43.88 RCW
STATE BUDGETING, ACCOUNTING, AND REPORTING SYSTEM

(Formerly Budget and accounting)

RCW SECTIONS

43.88.005Finding--Intent.
43.88.010Purpose -- Intent.
43.88.020Definitions.
43.88.025"Director" defined.
43.88.027Annual financial report.
43.88.030Instructions for submitting budget requests -- Content of the budget document or documents -- Separate budget document or schedules -- Format changes.
43.88.0301Capital budget instructions -- Additional information -- Staff support from department of community, trade, and economic development.
43.88.031Capital appropriation bill -- Estimated general fund debt service costs.
43.88.032Maintenance costs, operating budget -- Debt-financed pass-through money, budget document.
43.88.033State expenditure limit -- Budget document to reflect.
43.88.035Changes in accounting methods, practices or statutes -- Explanation in budget document or appendix required -- Contents.
43.88.037Comprehensive budgeting, accounting, and reporting system conforming to generally accepted accounting principles -- Budget document to conform.
43.88.050Cash deficit.
43.88.060Legislative review of budget document and budget bill or bills -- Time for submission.
43.88.067Fee and expense report -- Impact of amounts awarded to prevailing party in agency action.
43.88.070Appropriations.
43.88.080Adoption of budget.
43.88.090Development of budget -- Detailed estimates -- Mission statement, measurable goals, quality and productivity objectives -- Integration of strategic plans and performance assessment procedures -- Reviews by office of financial management -- Governor-elect input.
43.88.093Development of budget -- Tourism development division, department of community, trade, and economic development.
43.88.094Development of budget -- Calculation -- Tourism development division, department of community, trade, and economic development.
43.88.100Executive hearings.
43.88.110Expenditure programs -- Maintenance summary reports--Allotments -- Reserves -- Monitor capital appropriations -- Predesign review for major capital construction.
43.88.120Revenue estimates.
43.88.122Transportation agency revenue forecasts -- Variances.
43.88.125Study of transportation-related funds or accounts -- Coordination of activities.
43.88.130When contracts and expenditures prohibited.
43.88.140Lapsing of appropriations.
43.88.145Capital projects -- Transfer of excess appropriation authority.
43.88.150Priority of expenditures -- Appropriated and nonappropriated funds -- Matching funds, disburse state moneys proportionally.
43.88.160Fiscal management -- Powers and duties of officers and agencies.
43.88.162State auditor's powers and duties--Performance audits.
43.88.170Refunds of erroneous or excessive payments.
43.88.175Credit reporting agencies -- State agency use.
43.88.180When appropriations required or not required.
43.88.190Revolving funds.
43.88.195Establishment of accounts or funds outside treasury without permission of director of financial management prohibited.
43.88.200Public records.
43.88.205Federal funds and programs -- Participating agencies to give notice -- Progress reports.
43.88.210Transfer of certain powers and duties.
43.88.220Federal law controls in case of conflict -- Rules.
43.88.230Legislative agencies and committees deemed part of legislative branch.
43.88.240Exemption of Washington state commodity commissions.
43.88.250Emergency expenditures.
43.88.260Deficiencies prohibited -- Exceptions.
43.88.265Construction accounts -- Exception to certain accounting requirements.
43.88.270Penalty for violations.
43.88.280Fiscal responsibilities of state officers and employees -- "State officer or employee" defined.
43.88.290Fiscal responsibilities of state officers and employees -- Prohibitions relative to appropriations and expenditures.
43.88.300Fiscal responsibilities of state officers and employees -- Violations -- Civil penalties -- Forfeiture.
43.88.310Fiscal responsibilities of state officers and employees -- Duties of legislative auditor, attorney general.
43.88.320Fiscal responsibilities of state officers and employees -- Civil penalties additional to other penalties.
43.88.350Legal services revolving fund -- General administration services account -- Approval of certain changes required.
43.88.500State boards, commissions, councils, and committees -- Legislative finding and declaration.
43.88.505State boards, commissions, councils, and committees -- Compilation of list, information.
43.88.510State boards, commissions, councils, and committees -- Submission of list and data to legislature.
43.88.515State boards, commissions, councils, and committees -- Agencies to submit lists, information.
43.88.550Forest fire fighting expenses -- Transfers to Clarke-McNary fund.
43.88.560Information technology projects -- Funding policies and standards.
43.88.570Social services provided by nongovernment entities receiving state moneys--Report by agencies--Audits.
43.88.899Intent -- Periodic review.
43.88.901Severability -- 1973 1st ex.s. c 100.
43.88.902Severability -- 1975 1st ex.s. c 293.
43.88.903Severability -- 1977 c 23.
43.88.910Effective date -- 1975 1st ex.s. c 293.

NOTES:

Agreements and transactions between state agencies, charges, credits, transfers, and advances: RCW 39.34.130 through 39.34.170.

Debts owed state: RCW 43.17.240.

Director of financial management: Chapter 43.41 RCW.

Displaced homemaker act, contributions for as subject to chapter: RCW 28B.04.110.

Expenditure limit under Initiative 601: Chapter 43.135 RCW.

Funds subject to council for the prevention of child abuse and neglect: RCW 43.121.100.

Investments and interfund loans: Chapter 43.84 RCW.

Post-audit: RCW 43.09.290 through 43.09.330.

Reporting periods: RCW 43.01.035.

State board for community and technical colleges: RCW 28B.50.070.

State finance committee: Chapter 43.33 RCW.

State payroll revolving account, agency payroll revolving fund: RCW 42.16.010 through 42.16.017.