§ 43.88.005 Finding — Intent
§ 43.88.010 Purpose — Intent
§ 43.88.020 Definitions
§ 43.88.025 “Director” defined
§ 43.88.027 Annual financial report
§ 43.88.030 Instructions for submitting budget requests — Content of the budget document or documents — Separate budget document or schedules — Format changes
§ 43.88.0301 Capital budget instructions — Additional information — Staff support from office of community development
§ 43.88.031 Capital appropriation bill — Estimated general fund debt service costs
§ 43.88.032 Maintenance costs, operating budget — Debt-financed pass-through money, budget document
§ 43.88.033 State expenditure limit — Budget document to reflect
§ 43.88.035 Changes in accounting methods, practices or statutes — Explanation in budget document or appendix required — Contents
§ 43.88.037 Comprehensive budgeting, accounting, and reporting system conforming to generally accepted accounting principles — Budget document to conform
§ 43.88.050 Cash deficit
§ 43.88.055 Legislative balanced budget requirement
§ 43.88.058 Maintenance level costs — Services for children
§ 43.88.060 Legislative review of budget document and budget bill or bills — Time for submission
§ 43.88.070 Appropriations
§ 43.88.080 Adoption of budget
§ 43.88.090 Development of budget — Detailed estimates — Mission statement, measurable goals, quality and productivity objectives — Integration of strategic plans and performance assessment procedures — Reviews by offi
§ 43.88.092 Information technology budget detail — Information technology plan — Accounting method for information technology
§ 43.88.096 Budget detail — Designated state agencies — Federal receipts reporting requirements
§ 43.88.100 Executive hearings
§ 43.88.110 Expenditure programs — Allotments — Reserves — Monitor capital appropriations — Predesign review for major capital construction
§ 43.88.120 Revenue estimates
§ 43.88.122 Transportation agency revenue forecasts — Variances
§ 43.88.125 Study of transportation-related funds or accounts — Coordination of activities
§ 43.88.130 When contracts and expenditures prohibited
§ 43.88.140 Lapsing of appropriations
§ 43.88.145 Capital projects — Transfer of excess appropriation authority
§ 43.88.150 Priority of expenditures — Appropriated and nonappropriated funds — Matching funds, disburse state moneys proportionally
§ 43.88.160 Fiscal management — Powers and duties of officers and agencies
§ 43.88.170 Refunds of erroneous or excessive payments
§ 43.88.175 Credit reporting agencies — State agency use
§ 43.88.180 When appropriations required or not required
§ 43.88.190 Revolving funds
§ 43.88.195 Establishment of accounts or funds outside treasury without permission of director of financial management prohibited
§ 43.88.200 Public records
§ 43.88.205 Federal funds and programs — Participating agencies to give notice — Progress reports
§ 43.88.210 Transfer of certain powers and duties
§ 43.88.220 Federal law controls in case of conflict — Rules
§ 43.88.230 Legislative agencies and committees deemed part of legislative branch
§ 43.88.240 Exemption of Washington state commodity commissions
§ 43.88.250 Emergency expenditures
§ 43.88.260 Deficiencies prohibited — Exceptions
§ 43.88.265 Construction accounts — Exception to certain accounting requirements
§ 43.88.270 Penalty for violations
§ 43.88.280 Fiscal responsibilities of state officers and employees — “State officer or employee” defined
§ 43.88.290 Fiscal responsibilities of state officers and employees — Prohibitions relative to appropriations and expenditures
§ 43.88.300 Fiscal responsibilities of state officers and employees — Violations — Civil penalties — Forfeiture
§ 43.88.310 Fiscal responsibilities of state officers and employees — Duties of legislative auditor, attorney general
§ 43.88.320 Fiscal responsibilities of state officers and employees — Civil penalties additional to other penalties
§ 43.88.350 Legal services revolving fund — Enterprise services account — Approval of certain changes required
§ 43.88.550 Forest firefighting expenses — Transfers to Clarke-McNary fund
§ 43.88.560 Information technology projects — Funding policies and standards
§ 43.88.570 Social services provided by nongovernment entities receiving state moneys — Report by agencies — Audits
§ 43.88.580 Database of state agency contracts for personal services — State expenditure information website
§ 43.88.583 Public inspection of state collective bargaining agreements — Website — Contents
§ 43.88.585 Fee inventory — State expenditure information website — Work group
§ 43.88.899 Intent — Periodic review

Terms Used In Washington Code > Chapter 43.88 - State budgeting, accounting, and reporting system

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Amortization: Paying off a loan by regular installments.
  • Appraisal: A determination of property value.
  • 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.
  • Balanced budget: A budget in which receipts equal outlays.
  • Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
  • Bequest: Property gifted by will.
  • Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
  • 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.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Dependent: A person dependent for support upon another.
  • Devise: To gift property by will.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • 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.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • 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
  • Legacy: A gift of property made by will.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • 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
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • 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.
  • Statute: A law passed by a legislature.
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC