Washington § 43.09.200 - Local government accounting — Uniform system of accounting.

Full text of Washington Revised Code of Washington § 43.09.200 — Local government accounting — Uniform system of accounting., with citation guidance and answers to common questions.

§ 43.09.200. Local government accounting — Uniform system of accounting.

The state auditor shall formulate, prescribe, and install a system of accounting and reporting for all local governments, which shall be uniform for every public institution, and every public office, and every public account of the same class.
The system shall exhibit true accounts and detailed statements of funds collected, received, and expended for account of the public for any purpose whatever, and by all public officers, employees, or other persons.
The accounts shall show the receipt, use, and disposition of all public property, and the income, if any, derived therefrom; all sources of public income, and the amounts due and received from each source; all receipts, vouchers, and other documents kept, or required to be kept, necessary to isolate and prove the validity of every transaction; all statements and reports made or required to be made, for the internal administration of the office to which they pertain; and all reports published or required to be published, for the information of the people regarding any and all details of the financial administration of public affairs.
[ 1995 c 301 s 9; 1965 c 8 s 43.09.200. Prior: 1909 c 76 s 2; RRS s 9952.]

Notes

Electronic transfer of public funds to be in compliance with: RCW 39.58.750.
School districts budgets to be in compliance with: RCW 28A.505.120.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 43.09.200

What does Revised Code of Washington § 43.09.200 cover?

Section 43.09.200 ("Local government accounting — Uniform system of accounting.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 43.09.200?

A common citation format is "Revised Code of Washington § 43.09.200" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 43.09.200 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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