LIABILITY OF STATE SCHOOL DIRECTORS' ASSOCIATION TO REIMBURSE STATE AUDITOR FOR THE EXPENSE OF AUDITING ITS BOOKS

LIABILITY OF STATE SCHOOL DIRECTORS' ASSOCIATION TO REIMBURSE STATE AUDITOR FOR THE EXPENSE OF AUDITING ITS BOOKS

The Washington State School Directors' Association is accountable for the expense of the Auditor's examination pursuant to Rem. Rev. Stat. 10806.

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                                                                   May 23, 1952

Mr. Elmer W. Stanley
Executive Secretary-Treasurer
Washington State School Directors' Association
Old Capitol Building
P.O. Box 748
Olympia, Washington                                                                                                              Cite as:  AGO 51-53 No. 314

Dear Sir:

            This office received a request for an opinion from you on the 30th day of April, 1952, in which you ask whether the Washington State School Directors' Association, as a creature of the state and subject to state audits, is required under the laws of our state to reimburse the State Auditor for the expense incurred in auditing the books of the Washington State School Directors' Association.

            Our conclusion may be summarized as follows:

            The Washington State School Directors' Association is accountable for the expense of the Auditor's examination pursuant to section 48, chapter 7, Laws of 1921, Rem. Rev. Stat. § 10806.

                                                                     ANALYSIS

            It has been decided by an opinion rendered by the Attorney General, under the date of July 28, 1947, that the Washington State School Directors' Association is a public office and an agency of the State of Washington.  This being so, the  [[Orig. Op. Page 2]] State Auditor is charged with the duty of examining the financial affairs of said Association pursuant to section 8, chapter 76, Laws of 1909, Rem. Rev. Stat. § 9958, Pierce's Perpetual Code 945 to 987.

            Section 48, chapter 7, Laws of 1921, Rem. Rev. Stat. § 10806 provides:

            "The expense of inspecting and examining public offices of the state, state institutions, and departments of the state government, making efficiency surveys of state departments and institutions, and making property surveys in state offices and departments and at state institutions, including the salaries and traveling expenses of examiners, shall be paid out of the moneys appropriated for service for the several offices, institutions, and departments."  (Emphasis supplied).

            From a study of the foregoing statute, the conclusion is inescapable that the Washington State School Directors' Association is accountable for reimbursement of the expense incurred by the State Auditor in an examination of the affairs of the Washington State School Directors' Association.

Very truly yours,

SMITH TROY
Attorney General

STEPHEN C. WAY
Assistant Attorney General