2012 Revised Code of Washington
Title 43 - STATE GOVERNMENT — EXECUTIVE
43.09 State auditor.
43.09.475 Performance audits of government account.

RCW 43.09.475 Performance audits of government account.

The performance audits of government account is hereby created in the custody of the state treasurer. Revenue identified in RCW 82.08.020(5) and 82.12.0201 shall be deposited in the account. Money in the account shall be used to fund the performance audits and follow-up performance audits under RCW 43.09.470 and shall be expended by the state auditor in accordance with chapter 1, Laws of 2006. Only the state auditor or the state auditor's designee may authorize expenditures from the account. The account is subject to allotment procedures under chapter 43.88 RCW, but an appropriation is not required for expenditures. During the 2009-2011 fiscal biennium, the legislature may transfer from the performance audits of government account to the state general fund such amounts as deemed to be appropriate or necessary. During [the] 2011-2013 fiscal biennium, the performance audits of government account may be appropriated for fraud investigations in the state auditor's office and the department of social and health services, audit and collection functions in the department of revenue, and audits of school districts. In addition, during the 2011-2013 fiscal biennium the account may be used to fund the office of financial management's contract for the compliance audit of the state auditor.

[2011 1st sp.s. c 50 § 942; 2009 c 564 § 929; 2006 c 1 § 5 (Initiative Measure No. 900, approved November 8, 2005).]

Notes:

Effective dates -- 2011 1st sp.s. c 50: See note following RCW 15.76.115.      Effective date -- 2009 c 564: See note following RCW 2.68.020.      Policies and purposes -- Construction -- Severability -- Part headings not law -- 2006 c 1 (Initiative Measure No. 900): See notes following RCW 43.09.470.