3 Accounting
3.8 Expenditures
3.8.12 Voter Registration and Election Cost Allocation
This guidance applies only to counties.
3.8.12.10 This interpretation establishes uniform procedures for allocating voter registration and election costs incurred by counties. These procedures are mandatory for elections held after January 1, 2010.
RCW 29A.04.410 Every city, town, and district is liable for its proportionate share of the costs. Special election costs must be borne by the city, town, or district concerned.
RCW 29A.04.420 The state should assume a prorated share of election costs when state officers or measures are voted upon at a state primary or general election held in an odd-numbered year under RCW 29A.04.321.
RCW 29A.08.150 The expense of registration in all rural precincts must be paid by the county. The expense of registration in all precincts lying wholly within a city or town must be paid by the city or town. Registration expenses for this section include both active and inactive voters.
RCW 29A.32.270 The cost of a local voters’ pamphlet shall be considered an election cost to those local jurisdictions included in the pamphlet and shall be prorated in the manner provided in RCW 29A.04.410.
Voter registration or election costs to be allocated
3.8.12.20 BARS account 51490P0 is prescribed for voter registration and voter precinct costs. Costs charged to this account must be specifically for voter registration purposes and will include proper object codes. Time records and other documentation must be maintained to support expenses allocated to voter registration costs.
3.8.12.30 BARS account 51440P0 is prescribed for election costs. Costs charged to this account must be specifically for election purposes and will include proper object codes. Time records and other documentation must be maintained to support expenses allocated to election costs.
3.8.12.40 For allocation requirements and forms please see the Secretary of State’s website.