LegalFix
Sign In

43.09.270 Local government accounting—Expense of audit, what constitutes.

WA Rev Code § 43.09.270 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

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.

Previous Section
43.09.265 Local government accounting—Review of tax levies of local governments.
Next Section
43.09.280 Local government accounting—Expense of examination.