Washington § 43.09.210 - Local government accounting — Separate accounts for each fund or activity — Exemptions.

Full text of Washington Revised Code of Washington § 43.09.210 — Local government accounting — Separate accounts for each fund or activity — Exemptions., with citation guidance and answers to common questions.

§ 43.09.210. Local government accounting — Separate accounts for each fund or activity — Exemptions.

(1) Separate accounts shall be kept for every appropriation or fund of a taxing or legislative body showing date and manner of each payment made therefrom, the name, address, and vocation of each person, organization, corporation, or association to whom paid, and for what purpose paid.
(2) Separate accounts shall be kept for each department, public improvement, undertaking, institution, and public service industry under the jurisdiction of every taxing body.
(3) All service rendered by, or property transferred from, one department, public improvement, undertaking, institution, or public service industry to another, shall be paid for at its true and full value by the department, public improvement, undertaking, institution, or public service industry receiving the same, and no department, public improvement, undertaking, institution, or public service industry shall benefit in any financial manner whatever by an appropriation or fund made for the support of another.
(4) All unexpended balances of appropriations shall be transferred to the fund from which appropriated, whenever the account with an appropriation is closed.
(5) This section does not apply to:
(a) Agency surplus personal property handled under RCW 43.19.1919(1)(e); or
(b) The transfer, lease, or other disposal of surplus property for public benefit purposes, as provided under RCW 39.33.015.
[ 2018 c 217 s 5; 2000 c 183 s 2; 1965 c 8 s 43.09.210. Prior: 1909 c 76 s 3; RRS s 9953.]

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

Related Washington Legal Topics

Frequently Asked Questions About Washington § 43.09.210

What does Revised Code of Washington § 43.09.210 cover?

Section 43.09.210 ("Local government accounting — Separate accounts for each fund or activity — Exemptions.") 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 § 43.09.210?

A common citation format is "Revised Code of Washington § 43.09.210" (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 § 43.09.210 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

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.