§ 43.09.010 Residence — Office — Bond — Oath
§ 43.09.020 Auditor of public accounts
§ 43.09.025 Deputy auditors — Assistant directors
§ 43.09.035 Assistants — Personnel
§ 43.09.045 Contracts with certified public accountants
§ 43.09.050 General duties of auditor
§ 43.09.055 Audit of entities with state contracts or grants — Costs
§ 43.09.065 Audit of entities with state contracts or grants — Report regarding criminal misuse of public moneys
§ 43.09.165 Subpoenas — Compulsory process — Witnesses — Oaths — Testimony — Penalty
§ 43.09.166 Subpoenas — Court approval — Process
§ 43.09.170 May administer oaths
§ 43.09.180 Seal — Copies of documents as evidence
§ 43.09.185 Loss of public funds — Illegal activity — Report to state auditor’s office
§ 43.09.186 Toll-free efficiency hotline — Duties — Annual overview and update
§ 43.09.188 Regulatory fairness act — Performance reviews
§ 43.09.200 Local government accounting — Uniform system of accounting
§ 43.09.205 Local government accounting — Costs of public works — Standard form
§ 43.09.210 Local government accounting — Separate accounts for each fund or activity — Exemptions
§ 43.09.220 Local government accounting — Separate accounts for public service industries
§ 43.09.230 Local government accounting — Annual reports — Comparative statistics
§ 43.09.240 Local government accounting — Public officers and employees — Duty to account and report — Removal from office — Deposit of collections
§ 43.09.245 Local government accounting — Examination of financial affairs
§ 43.09.260 Local government accounting — Examination of local governments — Reports — Action by attorney general
§ 43.09.270 Local government accounting — Expense of audit, what constitutes
§ 43.09.280 Local government accounting — Expense of examination
§ 43.09.2801 Local government accounting — Expense of audit — Additional charge
§ 43.09.281 Appeal procedure to be adopted — Inclusion of number and disposition of appeals in annual report
§ 43.09.282 Local government accounting — Municipal revolving account — Records of auditing costs
§ 43.09.285 Joint operations by municipal corporations or political subdivisions — Deposit and control of funds
§ 43.09.2851 Repayment of amounts charged to another fund within same political subdivision to be credited to original fund or appropriation — Expenditure
§ 43.09.2853 Municipal corporations authorized to establish line of credit for payment of warrants — Interest
§ 43.09.2855 Local governments — Use of credit cards
§ 43.09.2856 School district audits — School district compliance with RCW 28A.150.276 and 28A.505.240 — Report of findings
§ 43.09.290 Post-audit of state agencies — Definitions
§ 43.09.310 Audit of statewide combined financial statements — Post-audits of state agencies — Periodic audits — Reports — Filing
§ 43.09.312 Post-audits of state agencies under RCW 43.09.310 — Noncompliance — Remediation — Referral to attorney general
§ 43.09.330 Audit disclosing malfeasance or nonfeasance — Action by attorney general
§ 43.09.340 Post-audit of books of state auditor
§ 43.09.410 Auditing services revolving account — Created — Purpose
§ 43.09.412 Auditing services revolving account — Transfers and payments into account — Allotments to state auditor
§ 43.09.414 Auditing services revolving account — Disbursements
§ 43.09.416 Auditing services revolving account — Allocation of costs to funds, accounts, and agencies — Billing rate
§ 43.09.418 Auditing services revolving account — Direct payments from state agencies
§ 43.09.420 Audit of revolving, local, and other funds and accounts
§ 43.09.430 Performance audits — Definition
§ 43.09.440 Performance audits — Comments
§ 43.09.455 Performance audits — Follow-up and corrective action — Progress reports
§ 43.09.465 Comprehensive performance audit of state printing services
§ 43.09.470 Comprehensive performance audits — Scope — Reports
§ 43.09.471 Short title — Effective date — 2006 c 1 (Initiative Measure No. 900)
§ 43.09.475 Performance audits of government account
§ 43.09.480 Long-term services and supports trust program — Audit — Report
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Terms Used In Washington Code > Chapter 43.09 - State auditor

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fixed Rate: Having a "fixed" rate means that the APR doesn't change based on fluctuations of some external rate (such as the "Prime Rate"). In other words, a fixed rate is a rate that is not a variable rate. A fixed APR can change over time, in several circumstances:
    • You are late making a payment or commit some other default, triggering an increase to a penalty rate
    • The bank changes the terms of your account and you do not reject the change.
    • The rate expires (if the rate was fixed for only a certain period of time).
  • Fraud: Intentional deception resulting in injury to another.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Oath: A promise to tell the truth.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
  • Personal property: All property that is not real property.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public debt: Cumulative amounts borrowed by the Treasury Department or the Federal Financing Bank from the public or from another fund or account. The public debt does not include agency debt (amounts borrowed by other agencies of the Federal Government). The total public debt is subject to a statutory limit.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Subpoena: A command to a witness to appear and give testimony.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.