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AGO Opinions with Topic: AUDITOR
AGO 1963 No. 28 >  May 31, 1963
OFFICES AND OFFICERS - STATE - AUDITOR - AUTHORITY TO PRESCRIBE SYSTEM OF ACCOUNTING FOR MUNICIPAL FUNDS - "LONG AND SHORT" ACCOUNT
OFFICES AND OFFICERS ‑- STATE ‑- AUDITOR ‑- AUTHORITY TO PRESCRIBE SYSTEM OF ACCOUNTING FOR MUNICIPAL FUNDS ‑- 'LONG AND SHORT' ACCOUNT The state auditor has the statutory authority to authorize the use by various municipalities of a "long and short" account within the prescribed system of accounting of municipal funds, pursuant to his finding that it meets standards of accuracy required by RCW 43.09.200.
AGO 1984 No. 10 >  March 8, 1984
OFFICES AND OFFICERS - STATE - AUDITOR - MUNICIPAL CORPORATIONS
AUTHORITY TO AUDIT ECONOMIC DEVELOPMENT COUNCILS Economic development councils created in response to (but not pursuant to) RCW 35A.11.060, RCW 35.21.680 or RCW 36.32.410 are not, themselves, municipal corporations or quasi-corporations for the purposes of audit under RCW 43.09.260; however, the State Auditor would nevertheless have the authority to examine the books and records of an economic development council (or any similarly situated private party) as an extension of his authority to audit those municipal corporations or quasi-municipal corporations which have provided funds to such organizations.
AGO 1963 No. 64 >  October 10, 1963
OFFICES AND OFFICERS - COUNTY - AUDITOR - DEDUCTIONS FROM SALARY OF MARRIED EMPLOYEE NOT AMOUNTING TO ASSIGNMENT - AUTHORIZATION
OFFICES AND OFFICERS ‑- COUNTY ‑- AUDITOR ‑- DEDUCTIONS FROM SALARY OF MARRIED EMPLOYEE NOT AMOUNTING TO ASSIGNMENT ‑- AUTHORIZATION When requested by a married county employee to make payroll deductions for the payment of insurance premiums under RCW 41.04.020, or for contributions to the "United Fund" under RCW 41.04.036, or for the purposes set forth in § 3, chapter 164, Laws of 1963 (pledges to the United Good Neighbor or a successor, to a credit union, or monthly dues to a labor union), the county auditor is authorized to make such deduction since RCW 49.48.100 is not applicable.
AGO 1964 No. 82 >  January 30, 1964
OFFICES AND OFFICERS - COUNTY - AUDITOR - DUTY TO ACCEPT FOR FILING PLATS SHOWING ESTABLISHED FARM UNITS UNDER RCW 89.12.040
OFFICES AND OFFICERS ‑- COUNTY ‑- AUDITOR ‑- DUTY TO ACCEPT FOR FILING PLATS SHOWING ESTABLISHED FARM UNITS UNDER RCW 89.12.040 Under RCW 89.12.040, as amended by chapter 3, Laws of 1963, the county auditor is not required to accept for filing any plats submitted by the Secretary of the Interior, other than those plats showing farm units established by the secretary.
AGO 1965 No. 8 >  February 11, 1965
COUNTIES - COMMISSIONERS - VOUCHERS - TRANSMITTAL OR BLANKET METHOD OF APPROVAL - AUDITOR - AUTHORITY TO REJECT - LIMITED TO UNLAWFUL EXPENDITURE OR DEFECTIVE VOUCHER IN FORM OR SUBSTANCE
COUNTIES ‑- COMMISSIONERS ‑- VOUCHERS ‑- TRANSMITTAL OR BLANKET METHOD OF APPROVAL ‑- AUDITOR ‑- AUTHORITY TO REJECT ‑- LIMITED TO UNLAWFUL EXPENDITURE OR DEFECTIVE VOUCHER IN FORM OR SUBSTANCE (1) The transmittal or blanket method of voucher approval by which the approval of county vouchers by the board of county commissioners is indicated on a transmittal form attached to a group of vouchers rather than on the face of each is permitted under the laws of this state. (2) The county auditors do not have the authority to refuse to accept claims approved under the transmittal voucher approval system unless the particular expenditure authorized by the board of county commissioners is beyond its legal authority or unless the voucher is in some other respect defective in form or substance.
AGO 1965 No. 20 >  May 26, 1965
OFFICES AND OFFICERS - COUNTY - AUDITOR - VACANCY IN OFFICE - APPOINTMENT BY COUNTY COMMISSIONERS - COMMISSIONER NOT ELIGIBLE FOR APPOINTMENT - RESIGNATION
OFFICES AND OFFICERS ‑- COUNTY ‑- AUDITOR ‑- VACANCY IN OFFICE ‑- APPOINTMENT BY COUNTY COMMISSIONERS ‑- COMMISSIONER NOT ELIGIBLE FOR APPOINTMENT ‑- RESIGNATION ‑- EFFECT (1) A board of county commissioners may not appoint one of its members to fill a vacancy in the office of county auditor. (2) Same: If a county commissioner were to resign his office for the sole purpose of accepting an appointment as the county auditor under a prior agreement to that effect with the board of which he was a member, the member would still be ineligible for the appointment notwithstanding his resignation.
AGO 1966 No. 70 >  January 21, 1966
OFFICES AND OFFICERS - COUNTY - AUDITOR - ISSUANCE OF MARRIAGE LICENSE - THREE‑DAY WAITING PERIOD - DELIVERY OF LICENSE
OFFICES AND OFFICERS ‑- COUNTY ‑- AUDITOR ‑- ISSUANCE OF MARRIAGE LICENSE ‑- THREE‑DAY WAITING PERIOD ‑- DELIVERY OF LICENSE (1) In computing the three‑day waiting period for issuance of a marriage license a county auditor may count days on which his office is closed. (2) If the third day falls on a day on which a county auditor's office is closed, the auditor may authorize a qualified person in the sheriff's office to deliver the marriage license to the applicant at the sheriff's office on such date provided (1) the person who actually delivers the license has been appointed as a deputy county auditor under RCW 36.16.070; and (2) the county commissioners by resolution have authorized such activity.
AGO 1966 No. 110 >  October 5, 1966
OFFICES AND OFFICERS - COUNTY - AUDITOR - MICROFILMING OF LEGAL INSTRUMENTS
OFFICES AND OFFICERS ‑- COUNTY ‑- AUDITOR ‑- MICROFILMING OF LEGAL INSTRUMENTS A county auditor is not authorized by RCW 65.04.040, as amended by § 1, chapter 254, Laws of 1959, to microfilm recordings of legal instruments recorded in his office prior to the statutory amendment and then to destroy the original recordings under RCW 40.14.070.
AGO 1992 No. 22 >  September 29, 1992
CITIES AND TOWNS - CHARTERS - AMENDMENT - COUNTIES - AUDITOR - ELECTIONS
Requirements for Placing a City Charter Amendment on the Ballot In a charter city or charter code city the qualified voters may petition, asking for the adoption of a charter amendment.  If the petition meets the requirements of the statute, it will be placed on the ballot at the next general election.  It is not necessary under state law for a city council to pass a resolution directing the county auditor to place on the ballot a city charter amendment proposed by the people.
AGO 1951 No. 464 >  March 6, 1951
COUNTIES - AUDITOR - DEPUTY - UNDER 21 YEARS OF AGE
COUNTIES ‑- AUDITOR ‑- DEPUTY ‑- UNDER 21 YEARS OF AGE
A person under the age of 21 who is otherwise qualified may be appointed a deputy county auditor and may perform authorized functions of the office which are ministerial in nature.
AGLO 1980 No. 31 >  November 3, 1980
OFFICES AND OFFICERS - COUNTY - AUDITOR - PLATS AND SUBDIVISIONS - LAND SURVEYS
PROCESSING AND RECORDING OF LAND SURVEYS

(1) A county auditor is legally authorized to reject records of survey which do not meet the requirements set forth in chapter 332-130 WAC, chapter 58.09 RCW and chapter 58.17 RCW.(2) A county auditor is required by RCW 58.17.190‑-prior to approval by the appropriate local legislative body‑-to refuse to accept for recordation any maps or representations which in fact constitute a "plat" of a "subdivision" required to be filed under chapter 58.17 RCW, and which otherwise contain a survey of such a subdivision.

AGLO 1977 No. 44 >  October 20, 1977
OFFICES AND OFFICERS - COUNTY - AUDITOR - MOTOR VEHICLES
RESPONSIBILITIES OF COUNTY AUDITOR IN LICENSING MOTOR VEHICLES When appointed pursuant to RCW 46.01.130-46.01.140, a county auditor serves as statutory agent for the state Department of Licensing in connection with the licensing of motor vehicles. The resulting relationship may not be unilaterally terminated by the county auditor even in the event of a work stoppage or strike, or other emergency situation; however, the state director of licensing retains the ultimate responsibility for implementation of the state motor vehicle licensing system together with full authority to exercise requisite control and supervision over county auditors as statutory agents.
AGLO 1976 No. 34 >  May 13, 1976
OFFICES AND OFFICERS - STATE - GOVERNOR - AUDITOR - APPROPRIATIONS
AUDITS OF MANSION MAINTENANCE ACCOUNT Appropriations made to the office of governor for mansion maintenance are subject to audit by the state auditor under the provisions of RCW 43.09.290, et seq.
AGLO 1979 No. 37 >  October 16, 1979
OFFICES AND OFFICERS - COUNTY - AUDITOR - ADVISORY POPULARITY POLL OF PRESIDENTIAL CANDIDATES
OFFICES AND OFFICERS ‑- COUNTY ‑- AUDITOR ‑- ADVISORY POPULARITY POLL OF PRESIDENTIAL CANDIDATES Legal ability of a county auditor, with or without the approval of his board of county commissioners and at either county or his own expense, in conjunction with a state or county general election, ". . . to have ballots prepared for the general election which include an advisory popularity poll of ten 'candidates' for the Presidency."
AGLO 1977 No. 12 >  March 18, 1977
OFFICES AND OFFICERS - COUNTY COMMISSIONERS - AUDITOR - APPOINTMENT OF COUNTY BUDGET OFFFICER
OFFICES AND OFFICERS ‑- COUNTY COMMISSIONERS ‑- AUDITOR ‑- APPOINTMENT OF COUNTY BUDGET OFFFICER The appointment of a budget officer by a board of county commissioners under RCW 36.32.440 does not relieve the county auditor of his responsibilities under RCW 36.40.010-36.40.050 in connection with the preparation of preliminary county budgets.
AGLO 1973 No. 69 >  June 25, 1973
ELECTIONS - COUNTY - AUDITOR - RESIGNATION
ELECTIONS ‑- COUNTY ‑- AUDITOR ‑- RESIGNATION Where an incumbent county auditor elected in November of 1970, for a four-year term commencing in January of 1971, retired from that office on January 31, 1973, and was succeeded by a person appointed by the board of county commissioners in accordance with Article II, § 15 (Amendment 52) to the state Constitution, an election for the remainder of the unexpired term will be required on November 6, 1973, in accordance with § 1, chapter 4, Laws of 1973.
AGLO 1973 No. 96 >  September 27, 1973
OFFICES AND OFFICERS - COUNTY - AUDITOR - PURCHASE OF ELECTION SUPPLIES - COMPETITIVE BIDS
OFFICES AND OFFICERS ‑- COUNTY ‑- AUDITOR ‑- PURCHASE OF ELECTION SUPPLIES ‑- COMPETITIVE BIDS In any county which has, pursuant to RCW 36.32.240, established a county purchasing department, that department is to purchase all election supplies for the county auditor; such purchases may be made only after a call for competitive bids to the extent required by RCW 36.32.240 and 36.32.250.
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