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This section sets forth the expenditure programs and the allotment and reserve procedures to be followed by the executive branch for public funds.
(1) Allotments of an appropriation for any fiscal period shall conform to the terms, limits, or conditions of the appropriation.
(2) The director of financial management shall provide all agencies with a complete set of operating and capital instructions for preparing a statement of proposed expenditures at least thirty days before the beginning of a fiscal period. The set of instructions need not include specific appropriation amounts for the agency.
(3) Within forty-five days after the beginning of the fiscal period or within forty-five days after the governor signs the omnibus biennial appropriations act, whichever is later, all agencies shall submit to the governor a statement of proposed expenditures at such times and in such form as may be required by the governor.
(4) The office of financial management shall develop a method for monitoring capital appropriations and expenditures that will capture at least the following elements:
(a) Appropriations made for capital projects including transportation projects;
(b) Estimates of total project costs including past, current, ensuing, and future biennial costs;
(c) Comparisons of actual costs to estimated costs;
(d) Comparisons of estimated construction start and completion dates with actual dates;
(e) Documentation of fund shifts between projects.
This data may be incorporated into the existing accounting system or into a separate project management system, as deemed appropriate by the office of financial management.
(5) Except as provided for under subsection (6) of this section, the office of financial management, prior to approving allotments for major capital construction projects valued over ten million dollars, shall institute procedures for reviewing such projects at the predesign stage that will reduce long-term costs and increase facility efficiency. The procedures shall include, but not be limited to, the following elements:
(a) Evaluation of facility program requirements and consistency with long-range plans;
(b) Utilization of a system of cost, quality, and performance standards to compare major capital construction projects; and
(c) A requirement to incorporate value-engineering analysis and constructability review into the project schedule.
(6) The office of financial management may make an exception to some or all of the predesign requirements in subsection (5) of this section. The office of financial management shall report any exception to the fiscal committees of the legislature and include: (a) A description of the major capital project for which the predesign waiver is made; (b) an explanation of the reason for the waiver; and (c) a rough order of magnitude cost estimate for the project's design and construction.
(7) In deliberations related to submitting an exception under subsection (6) of this section, the office of financial management shall consider the following factors:
(a) Whether there is any determination to be made regarding the site of the project;
(b) Whether there is any determination to be made regarding whether the project will involve renovation, new construction, or both;
(c) Whether, within six years of submitting the request for funding, the agency has completed, or initiated the construction of, a substantially similar project;
(d) Whether there is any anticipated change to the project's program or the services to be delivered at the facility;
(e) Whether the requesting agency indicates that the project may not require some or all of the requirements in subsection (5) of this section due to a lack of complexity; and
(f) Whether any other factors related to project complexity or risk, as determined by the office of financial management, could reduce the need for, or scope of, a predesign.
(8) If under subsection (6) of this section, some or all of the predesign requirements under subsection (5) of this section are waived, the office of financial management may instead propose a professional project cost estimate instead of a request for predesign funding.
(9) No expenditure may be incurred or obligation entered into for such major capital construction projects including, without exception, land acquisition, site development, predesign, design, construction, and equipment acquisition and installation, until the allotment of the funds to be expended has been approved by the office of financial management. This limitation does not prohibit the continuation of expenditures and obligations into the succeeding biennium for projects for which allotments have been approved in the immediate prior biennium.
(10) If at any time during the fiscal period the governor projects a cash deficit in a particular fund or account as defined by RCW 43.88.050, the governor shall make across-the-board reductions in allotments for that particular fund or account so as to prevent a cash deficit, unless the legislature has directed the liquidation of the cash deficit over one or more fiscal periods. Except for the legislative and judicial branches and other agencies headed by elective officials, the governor shall review the statement of proposed operating expenditures for reasonableness and conformance with legislative intent. The governor may request corrections of proposed allotments submitted by the legislative and judicial branches and agencies headed by elective officials if those proposed allotments contain significant technical errors. Once the governor approves the proposed allotments, further revisions may at the request of the office of financial management or upon the agency's initiative be made on a quarterly basis and must be accompanied by an explanation of the reasons for significant changes. However, changes in appropriation level authorized by the legislature, changes required by across-the-board reductions mandated by the governor, changes caused by executive increases to spending authority, and changes caused by executive decreases to spending authority for failure to comply with the provisions of chapter 36.70A RCW may require additional revisions. Revisions shall not be made retroactively. However, the governor may assign to a reserve status any portion of an agency appropriation withheld as part of across-the-board reductions made by the governor and any portion of an agency appropriation conditioned on a contingent event by the appropriations act. The governor may remove these amounts from reserve status if the across-the-board reductions are subsequently modified or if the contingent event occurs. The director of financial management shall enter approved statements of proposed expenditures into the state budgeting, accounting, and reporting system within forty-five days after receipt of the proposed statements from the agencies. If an agency or the director of financial management is unable to meet these requirements, the director of financial management shall provide a timely explanation in writing to the legislative fiscal committees.
(11) It is expressly provided that all agencies shall be required to maintain accounting records and to report thereon in the manner prescribed in this chapter and under the regulations issued pursuant to this chapter. Within ninety days of the end of the fiscal year, all agencies shall submit to the director of financial management their final adjustments to close their books for the fiscal year. Prior to submitting fiscal data, written or oral, to committees of the legislature, it is the responsibility of the agency submitting the data to reconcile it with the budget and accounting data reported by the agency to the director of financial management.
(12) The director of financial management may exempt certain public funds from the allotment controls established under this chapter if it is not practical or necessary to allot the funds. Allotment control exemptions expire at the end of the fiscal biennium for which they are granted. The director of financial management shall report any exemptions granted under this subsection to the legislative fiscal committees.
(1) Works of art, literary materials, and artifacts shall be exempt from the levy and collection of property tax if such works of art, literary materials, and artifacts are loaned to and are in the custody and control of:
(a) The state or a political subdivision thereof; or
(b) A library or any art gallery or museum which is owned or operated by a charitable organization whose property is irrevocably dedicated to charitable purposes and whose assets shall not inure to the benefit of any private person upon the liquidation, dissolution, or abandonment by the owner, and which uses such works of art, literary materials, and artifacts for charitable purposes. This exemption shall apply only for the period of time during which such works of art, literary materials, and artifacts are actually on loan and shall be in addition to such exemptions provided for in sections 39-3-108 to 39-3-113.5.
(2) Any exemption claimed pursuant to the provisions of subsection (1) of this section shall comply with the provisions of section 39-5-113.5.
(3) For purposes of subsection (1) of this section:
(a) “Artifacts” means items of personal property which are objects of human workmanship and which have archaeological or historical significance.
(b) “Charitable organization” means a charitable organization as defined in section 39-26-102(2.5).
(c) “Charitable purposes” means public display, research, educational study, maintenance of property, and preparation for display.
(d) “Literary materials” means items of personal property including, but not limited to, books, letters, diaries, records, documents, memoranda, journals, magazines, and notes.
(e) “Works of art” means works of art as defined in section 39-1-102(18).
Cite this article: FindLaw.com - Washington Revised Code Title 43. State Government--Executive § 43.88.110. Expenditure programs--Allotments--Reserves--Monitor capital appropriations--Predesign review for major capital construction - last updated April 06, 2022 | https://codes.findlaw.com/wa/title-43-state-governmentexecutive/wa-rev-code-43-88-110/
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