Search results for restricted cash

Note X – Risk Pools – Solvency

… ) to maintain certain levels of primary and secondary assets to meet solvency standards. As defined in WAC 200-100-03001 total primary assets, cash and cash equivalents less non-claim liabilities, must be at least equal to the unpaid claims estimate at the expected level as determined by the … ) to maintain certain levels of primary and secondary assets to meet solvency standards. As defined in WAC 200-100-03001 total primary assets, cash and cash equivalents less non-claim liabilities, must be at least equal to the unpaid claims estimate at the expected level as determined by …

04/13/2023 - 9:37am

Note X – Endowments

04/13/2023 - 9:37am

Interfund Activities Overview

… Provided and Used – As part of regular fund activity, one fund could sell goods or services to another fund in return for assets (such as cash or goods) of equal or almost equal value. Interfund services provided and used are accounted for and recognized as normal revenues and … funds. One fund gives (or receives) value without receiving (or giving) value in return. a. Interfund Transfers – A flow of assets (such as cash or goods) from one fund to another without the return of equivalent assets, goods or services, or requirement for repayment. An example of an … according to the fund's basis of accounting]: Type of Interfund Activity Fund Providing/Receiving Fund Benefitting/Paying Interfund loans (Cash) 5811 - Loan disbursed 3812 - Repayment receipts 3614 - Interest receipts 3811 - Loan received 5812 - Loan payment 592PPPX - Interest paid …

04/13/2023 - 9:37am

County Fair Operations

… needed during the period the fair is being conducted without going through the formality of a warrant issue. BARS Manual 3.8.8, Imprest, Petty Cash and Other Revolving Funds , contains the minimum requirements for the establishment and operation of a revolving fund. All those requirements … needed during the period the fair is being conducted without going through the formality of a warrant issue. BARS Manual 3.8.8, Imprest, Petty Cash and Other Revolving Funds , contains the minimum requirements for the establishment and operation of a revolving fund. All those requirements …

04/13/2023 - 9:37am

Criminal Justice Funding

… to document the base year (1989 expenditures less major capital or nonrecurring items), and the actual criminal justice expenditures and restricted fund balance for the current year. Sale of confiscated and forfeited items 3.6.4.100 Cities and counties must identify proceeds from … to document the base year (1989 expenditures less major capital or nonrecurring items), and the actual criminal justice expenditures and restricted fund balance for the current year. Sale of confiscated and forfeited items 3.6.4.100 Cities and counties must identify proceeds from …

04/13/2023 - 9:37am

Instructions

… adjustments Changes in accounting principle Changes in estimate Changes in the reporting entity Detailed notes on all activities and funds Assets Cash deposits with financial institutions Investments Derivative instruments Reverse repurchase agreements Security lending transactions … Nonmonetary transactions Retail land sales Contracts to perform research and development Service concession arrangements Tax abatements Donor restricted endowments Interfund transfers Segment information for enterprise funds Individual major discretely presented component unit disclosure … Nonmonetary transactions Retail land sales Contracts to perform research and development Service concession arrangements Tax abatements Donor restricted endowments Interfund transfers Segment information for enterprise funds Individual major discretely presented component unit disclosure …

04/13/2023 - 9:37am

Object Codes

… permits, FERC licenses, etc.); short-term lease and subscription payments (GAAP entities should use object 60 for long-term leases and SBITAs; cash basis entities should use object 70 for payments on long-term leases and SBITAs); insurance payments: e.g., liability, theft, bonds, … under executory conditional sales contracts (RCW 39.30.010 ). 70 Debt Service – Principal Use this object code with codes 591, 593, 594 (cash basis only), 596 and 599. Include general obligation, revenue, special assessment bonds, long-term leases/SBITA, installment purchases, … loans, other debt, LOCAL program payments, etc. 80 Debt Service – Interest and Issuance Costs Use this object code with codes 592, 593, 594 (cash basis only) and 599. Include interest on short and long-term external debt, interest on interfund debt, interests on debt to joint ventures …

04/13/2023 - 9:37am

Compensated Absences

… 3 Accounting 3.4 Liabilities 3.4.23 Compensated Absences 3.4.23.10 Compensated Absences are defined as leave for which employees may receive cash payments when the leave is used for time off, other cash payments like unused leave paid upon termination of employment and non-cash settlements like conversion to defined benefit post-employment benefits. Termination of employment refers to the end of an employee’s …

08/08/2024 - 10:53am

Paths and Trails

… fund). 3.8.10.70 Cities or counties exercising the option to reserve unspent motor vehicle fuel tax should classify the unspent amount as restricted within the fund balance. Cities or counties exercising the special fund option should create a paths and trails reserve fund. … 3 … fund). 3.8.10.70 Cities or counties exercising the option to reserve unspent motor vehicle fuel tax should classify the unspent amount as restricted within the fund balance. Cities or counties exercising the special fund option should create a paths and trails reserve fund. … Paths …

04/13/2023 - 9:37am

Unemployment and Deferred Compensation

… – Unemployment Compensation Fund. The purpose of this fund is to create a reserve for future unemployment claims by receiving periodic cash contributions from operating funds. The amount of these cash contributions depends on the estimate of future unemployment claims. The estimates should be reviewed and adjusted periodically, based on … determine the method that works best for them. There may be different rates for departments and funds within the same government. The periodic cash contributions from operating funds will be charged to the functional expenditure/expense accounts in the operating funds in the same manner …

04/13/2023 - 9:37am

Note X – External Investment Pool (Counties Only)

… established in [date]. Revised Code of Washington (RCW) 36.29.022 , 36.29.010 , 36.29.020 , authorize the County Treasurer to invest its surplus cash and any funds of municipal corporations which are not required for immediate expenditure and are in the custody or control of the county … benchmark quoted prices. Level 3 inputs are significant unobservable inputs. Securities are valued using the income approach such as discounted cash flow techniques. Investment in an external government investment pool is not subject to reporting within the level hierarchy. The County … established in [date]. Revised Code of Washington (RCW) 36.29.022 , 36.29.010 , 36.29.020 , authorize the County Treasurer to invest its surplus cash and any funds of municipal corporations which are not required for immediate expenditure and are in the custody or control of the county …

04/13/2023 - 9:37am

Accounting and Reporting of Property Tax

… in the 201X [1] financial statements for the 201Y [2] fiscal year, except if somebody prepays the 201Y tax; the prepaid tax should be recorded as cash offset by deferred inflow of resources (DR Cash/CR Deferred Inflow of Resources). So, the 201X financial statements should report tax receivable for uncollected 201X tax (and the tax was already recognized as revenue) and deferred inflows of resources related to prepaid tax for 201Y. This transaction (DR Cash/CR Deferred Inflows of Resources) will be reversed in 201Y when the prepaid tax will become revenues. Since most likely the prepayments don’t …

04/13/2023 - 9:37am

Arbitrage Rebates

… rebate expenditure.) When the arbitrage rebate is paid, the governmental funds would recognize a liquidation of the liability and outflow of cash in the appropriate governmental fund. 231.20 Arbitrage Rebate Tax Payable $900 111.10 Cash $900 (To record the payment of accrued arbitrage rebate … Non-current Arbitrage Rebate Tax Payable $900 111.10 Cash $900 (To record the payment of 5-years of accrued …

04/13/2023 - 9:37am

Solid Waste Utilities: Closure and Postclosure Cost

… activities in accordance with state and federal regulations (RCW 70.95.215 ). Ecology rules require that reserve accounts be set aside as restricted assets. These requirements apply to all landfill disposal facilities. GAAP reporting 3.4.8.50 Landfills using proprietary fund … activities in accordance with state and federal regulations (RCW 70.95.215 ). Ecology rules require that reserve accounts be set aside as restricted assets. These requirements apply to all landfill disposal facilities. GAAP reporting 3.4.8.50 Landfills using proprietary fund …

04/13/2023 - 9:37am

Expenditures of Federal Awards (SEFA/Schedule 16)

… starting at paragraph 4.14.5.70 . The Schedule includes amounts required to be recorded , if any, during the statutorily required open period for cash basis cities and towns (20 days) and optional open period for cash basis counties (30 days to receive the invoice with the option to remain open for up to 60 days thereafter (per the county auditor’s … it was not paid. Since the SEFA is reported on the same basis of accounting as the other financial reports, it too would report the expenditure. Cash basis: The expenditure is reported in the 2024 SEFA, because cash-basis entities report expenditures when paid. However, note that had this …

04/13/2023 - 9:37am

Equipment Rental and Revolving (ER&R) Fund

… defining the origin of the resources, purpose, and specific duties of the fund. Start-up resources usually come from an interfund transfer of cash and/or equipment. The transfer may be as a loan or a permanent transfer. Further discussion of internal service funds and overhead cost … ER&R fund should reflect a level that is anticipated to assure continued operation of the fund. Management policies should support the amount of cash reserves necessary for continued operation of the fund and timely replacement of vehicles or equipment; as determined during the rate setting … defining the origin of the resources, purpose, and specific duties of the fund. Start-up resources usually come from an interfund transfer of cash and/or equipment. The transfer may be as a loan or a permanent transfer. Further discussion of internal service funds and overhead cost …

04/13/2023 - 9:37am

Reporting Year: 2021

… Capital Asset Accounting 3.3.10 Removed references to capitalized interest. No longer supported by GAAP. Pensions 3.4.2 3.4.2.63 Updated the restricted net position section to include all three GAAP compliant reporting options Criminal Justice Funding 3.6.4 3.6.4.10 Added how to code … footnote to include no activity requirements of submitting supporting documents. Net Position 4.2.8 Removed reference to deferred outflows in restricted net position to comply with GAAP. Risk Pools – Statement of Net Position – Additional Reporting Instructions 4.3.4.81 Updated the … Capital Asset Accounting 3.3.10 Removed references to capitalized interest. No longer supported by GAAP. Pensions 3.4.2 3.4.2.63 Updated the restricted net position section to include all three GAAP compliant reporting options Criminal Justice Funding 3.6.4 3.6.4.10 Added how to code …

04/13/2023 - 9:37am

Determining Fiduciary Activities to be Reported in Custodial Funds

… which they are providing a service to the local government for a fee and would be reported in the collecting government’s financial reports under Restricted Cash and Due to Other Governments liability accounts. 3. Revenue for court services Step 1 – Does the government control the asset? Yes, the … which they are providing a service to the local government for a fee and would be reported in the collecting government’s financial reports under Restricted Cash and Due to Other Governments liability accounts. 3. Revenue for court services Step 1 – Does the government control the asset? …

04/13/2023 - 9:37am

Revenue Accruals in Governmental Funds

… information to estimate accrual amounts necessary to record a nonexchange transaction, it may use any method (including, but not limited to cash received) that provides a reasonable estimate. 3.6.9.70 The general standards for recognizing revenues related to nonexchange transactions … information to estimate accrual amounts necessary to record a nonexchange transaction, it may use any method (including, but not limited to cash received) that provides a reasonable estimate. 3.6.9.70 The general standards for recognizing revenues related to nonexchange transactions …

04/13/2023 - 9:37am

LOCAL Program Financing

… service fund to account for the debt payments. 3.4.11.50 Journal entries Modified Accrual: Journal entry for debt issuance: Cash $XXX 596.XX.70 Issuance Discount on Long-Term Debt (if applicable) $XXX 592.XX.80 Interest and Other Debt Service Costs (for issuance … 392.00.00 Premiums on Bonds Issued (if applicable) $XXX Journal entry for capital asset purchase: 594.XX.60 Capital Expenditures $XXX Cash $XXX Journal entry for debt repayment: 591.XX.70 Debt Repayment (principal) $XXX 592.XX.80 Interest and Other Service Costs $XXX Cash $XXX Full Accrual: Journal entry for debt issuance: Cash $XXX Bond Issuance Costs $XXX Original Issue Discount (if applicable) …

10/07/2024 - 4:33pm

Reporting Losses of Public Funds or Assets or Other Illegal Activity

… of property. 3.10.2.50 Entities are not required to report the following to the SAO: Normal and reasonable over and short situations from cash receipting operations. Record these transactions in the accounting system as miscellaneous income and expense, respectively, and monitor this activity by cashier for any unusual trends. Reasonable inventory shortages identified during a physical count. Record inventory adjustments in the accounting … of property. 3.10.2.50 Entities are not required to report the following to the SAO: Normal and reasonable over and short situations from cash receipting operations. Record these transactions in the accounting system as miscellaneous income and expense, respectively, and monitor …

04/13/2023 - 9:37am

Federal Awards – Accounting

… funds . Federal financial assistance can be provided to state and local governments in many forms including grants, cooperative agreements, non-cash contributions or donations of property (including donated surplus property), direct appropriations, food commodities, other financial … ) or program income in separate projects. The value of separate projects is that they immediately segregate budgets, revenues, expenditures, cash accounts, receivables, and payables for each award and for the related non-award resources used to accomplish the project or operate the … preparation of a balance sheet. The life-to-date control accounts are reopened as the first journal entry of the succeeding fiscal year. 7. Noncash awards The value of noncash awards (e.g., food stamps, food commodities, vaccines, supplies and equipment, etc.) should be accounted for and …

04/13/2023 - 9:37am

Public Works − Cities and Counties (Schedule 17)

… will automatically be calculated within the filing system. The following is an example of the fields required for this Schedule. NOTE: If the restricted amount is over allowable, this amount must be carried forward to next budget period report. Schedule instructions for counties Part 1. … will automatically be calculated within the filing system. The following is an example of the fields required for this Schedule. NOTE: If the restricted amount is over allowable, this amount must be carried forward to next budget period report. Schedule instructions for counties Part 1. …

04/13/2023 - 9:37am

Management’s Discussion and Analysis

… and other liabilities Total deferred inflows of resources Total net position, distinguishing between amounts of net investment in capital assets, restricted amounts, and unrestricted amounts Program revenues, by major source General revenues, by major source Total revenues Program expenses, at minimum by function … and other liabilities Total deferred inflows of resources Total net position, distinguishing between amounts of net investment in capital assets, restricted amounts, and unrestricted amounts Program revenues, by major source General revenues, by major source Total revenues Program expenses, …

04/13/2023 - 9:37am

BARS Reporting Requirements

… automatic bank fees (such as dormant account fees) and the state auditor’s office audit billings, nor revenues other than interest income on any cash balances, have the option to submit summarized annual reports. These governments need to submit a Schedule 01 reporting fund balances at the … automatic bank fees (such as dormant account fees) and the state auditor’s office audit billings, nor revenues other than interest income on any cash balances, have the option to submit summarized annual reports. These governments need to submit a Schedule 01 reporting fund balances at the …

04/13/2023 - 9:37am

Introduction

… (executory) contracts for goods or services should be utilized to the extent necessary to assure effective budgetary control and to facilitate cash planning. Encumbrances outstanding at year end represent the estimated amount of expenditures ultimately to result if unperformed contracts … (executory) contracts for goods or services should be utilized to the extent necessary to assure effective budgetary control and to facilitate cash planning. Encumbrances outstanding at year end represent the estimated amount of expenditures ultimately to result if unperformed contracts …

04/13/2023 - 9:37am

Sales and Use Tax for Public Facilities – Rural Counties (Schedule 20)

… tax proceeds. The purpose of this schedule is to summarize use of these funds and demonstrate compliance. 4.8.8.20 The proceeds of this tax are restricted to financing public facilities [2] serving economic development purposes [3] in rural counties and finance personnel in economic … tax proceeds. The purpose of this schedule is to summarize use of these funds and demonstrate compliance. 4.8.8.20 The proceeds of this tax are restricted to financing public facilities [2] serving economic development purposes [3] in rural counties and finance personnel in economic …

04/13/2023 - 9:37am

Revenue and Expenditure Accounts Overview

… Balance/Net Position - Beginning 308 Fund Balance/Net Position - Beginning 800 Assets/Deferred Outflows/Liabilities/Deferred Inflow s 810 Cash, Cash Equivalents and Investments 820 Other Current Assets 830 Other Noncurrent Assets 840 Deferred Outflows 850 Current Liabilities 860 … Balance/Net Position - Beginning 308 Fund Balance/Net Position - Beginning 800 Assets/Deferred Outflows/Liabilities/Deferred Inflow s 810 Cash, Cash Equivalents and Investments 820 Other Current Assets 830 Other Noncurrent Assets 840 Deferred Outflows 850 Current Liabilities …

04/13/2023 - 9:37am

Budget Process

… requirements as required by the government’s policy. 2.4.2.40 Fiduciary and permanent funds are subject to the trust agreement and their use is restricted by such. 2.4.2.50 Local governments may separately account for different aspects of a legal fund in several “sub-funds” on their … requirements as required by the government’s policy. 2.4.2.40 Fiduciary and permanent funds are subject to the trust agreement and their use is restricted by such. 2.4.2.50 Local governments may separately account for different aspects of a legal fund in several “sub-funds” on their …

04/13/2023 - 9:37am

Leases

… the very start of the lease, the present value is $1,000 and all of the payment goes towards principal and directly reduces the lease receivable. Cash 1,000 Lease receivable 1,000 The County also records the first month’s deferred inflow amortization. This example uses straight … interest rate of 3% divided by 12 months). The remaining portion of the payment is the principal amount that reduces the lease receivable. Cash 1,000 Lease receivable 863 Interest revenue (BARS 361.4P) 137 The lease is terminated at the end of year 3. The receivable … the lessee makes payments, they would record a Debt Service Principal Expenditure (debit), Debt Service Interest Expenditure (debit), and reduce cash (credit). 3.4.1.94 Lessee BARS codes In a full accrual fund, the only revenue and expense accounts used are interest expense, amortization …

04/13/2023 - 9:37am

Subscription Based Information Technology Arrangement (SBITA)

… government makes payments, they would record a Debt Service Principal Expenditure (debit), Debt Service Interest Expenditure (debit), and reduce cash (credit). 3.4.21.90 SBITA BARS Codes In a full accrual fund, the only revenue and expense accounts used are interest expense and … value is $1,000 and all the payment goes towards principal and directly reduces the subscription liability. Subscription liability 1,000 Cash 1,000 The government also records the first month’s subscription asset amortization. This example uses straight line amortization … the payment is the principal amount that reduces the subscription liability. Subscription liability 863 Interest expense (BARS 592.PP.80) 137 Cash 1,000 3.4.21.101 Example Journal Entries – Modified Accrual A government signs a 60-month SBITA contract for their accounting software. The …

12/12/2023 - 3:00pm

Employee Travel

… , the following procedures apply: 1. The imprest amount must be established and maintained in accordance with the procedures prescribed for petty cash (e.g., amount must be established by ordinance or resolution). 2. Upon receipt of the moneys, the custodian will open a checking account in a … , the following procedures apply: 1. The imprest amount must be established and maintained in accordance with the procedures prescribed for petty cash (e.g., amount must be established by ordinance or resolution). 2. Upon receipt of the moneys, the custodian will open a checking account in a …

04/13/2023 - 9:37am

Controls Over Capital Assets

… may not need to be as extensive as those for capital assets. Controls may range from basic measures such as policies, tagging, assigned custody, restricted access or other physical controls – to limited systems such as check-out systems or reserve inventories (where only items not in use … may not need to be as extensive as those for capital assets. Controls may range from basic measures such as policies, tagging, assigned custody, restricted access or other physical controls – to limited systems such as check-out systems or reserve inventories (where only items not in use …

04/13/2023 - 9:37am

Budget Adoption and Amendments

04/13/2023 - 9:37am

Summary of Reporting Requirements

… N/A N/A Separate columns for each major fund, one column for all non major funds One column for all internal service funds N/A N/A Statement of Cash Flows N/A N/A Separate columns for each major fund, one column for all non major funds One column for all internal service funds N/A N/A … N/A N/A Separate columns for each major fund, one column for all non major funds One column for all internal service funds N/A N/A Statement of Cash Flows N/A N/A Separate columns for each major fund, one column for all non major funds One column for all internal service funds N/A N/A …

04/13/2023 - 9:37am

Fiduciary Funds Financial Statements

04/13/2023 - 9:37am

Capital Asset Management System Requirements

04/13/2023 - 9:37am

County’s External Investment Pool

… both an investment trust fund or the custodial – external investment pool fund and custodial funds, will cause duplicative reporting of the same cash. … 3 Accounting 3.2 Assets 3.2.2 County’s External Investment Pool This guidance applies only to counties. 3.2.2.10 Generally Accepted … both an investment trust fund or the custodial – external investment pool fund and custodial funds, will cause duplicative reporting of the same cash. … County’s External Investment Pool …

04/13/2023 - 9:37am

Public-Private and Public-Public Partnerships (PPP)

… or constructed by the operator and the PPP does not meet the definition of an SCA. Debit: Capital asset for new underlying PPP asset Credit: Cash / accounts payable Debit: Deferred outflows for underlying PPP asset to be transferred Credit: Liability for underlying PPP asset to be … operator makes payments, they would record a Debt Service Principal Expenditure (debit), Debt Service Interest Expenditure (debit), and reduce cash (credit). 3.4.22.77 Operator Accounting – BARS Codes In a full accrual fund, the revenue and expense accounts used are interest expense and … or constructed by the operator and the PPP does not meet the definition of an SCA. Debit: Capital asset for new underlying PPP asset Credit: Cash / accounts payable Debit: Deferred outflows for underlying PPP asset to be transferred Credit: Liability for underlying PPP asset to be …

12/12/2023 - 2:19pm

Joint Ventures

… at rates that are calculated to cover the authority’s cost as defined in the bond indenture. The rates are structured to systematically provide cash for debt requirements, operating expenses (excluding depreciation and amortization), and reserves as specified by the bond indentures. Each … at rates that are calculated to cover the authority’s cost as defined in the bond indenture. The rates are structured to systematically provide cash for debt requirements, operating expenses (excluding depreciation and amortization), and reserves as specified by the bond indentures. Each …

04/13/2023 - 9:37am

Note X – OPEB Defined Benefit Plan - Qualifying Trust

… of the total OPEB liability and the change in the discount rate since the prior measurement date, if any b. Assumptions made about projected cash ﬂows into and out of the OPEB plan, such as contributions from the employer, nonemployer contributing entities, and employees c. The … of the total OPEB liability and the change in the discount rate since the prior measurement date, if any b. Assumptions made about projected cash ﬂows into and out of the OPEB plan, such as contributions from the employer, nonemployer contributing entities, and employees c. The …

04/13/2023 - 9:37am

Note X – Pensions - Defined Benefit Plans - Qualifying Trust

… of the total pension liability and the change in the discount rate since the prior measurement date, if any b. Assumptions made about projected cash flows into and out of the pension plan, such as contributions from the employer, nonemployer contributing entities, and employees c. The … of the total pension liability and the change in the discount rate since the prior measurement date, if any b. Assumptions made about projected cash flows into and out of the pension plan, such as contributions from the employer, nonemployer contributing entities, and employees c. The …

04/13/2023 - 9:37am

Capital Asset Accounting

… the balance to maintenance. Back to top 3.3.10.60 Donated and contributed assets Assets are sometimes donated to a government. Donations of cash to be used to purchase or construct a specific asset should be reported as revenue (In governmental funds: BARS 331/333/334, Federal Direct … the balance to maintenance. Back to top 3.3.10.60 Donated and contributed assets Assets are sometimes donated to a government. Donations of cash to be used to purchase or construct a specific asset should be reported as revenue (In governmental funds: BARS 331/333/334, Federal Direct …

04/13/2023 - 9:37am

Note X – Pensions – State Sponsored (DRS) Plans

… a high degree of physical risk to their own personal safety. In addition to meeting strict statutory work requirements, membership is further restricted to specific employers including: Washington State Counties, Washington State Cities (except for Seattle, Spokane, and Tacoma), … a high degree of physical risk to their own personal safety. In addition to meeting strict statutory work requirements, membership is further restricted to specific employers including: Washington State Counties, Washington State Cities (except for Seattle, Spokane, and Tacoma), …

04/13/2023 - 9:37am

Risk Management (Schedule 21)

… Management (Schedule 21) Financial reporting guidance 4.8.9.10 Please refer to Risk Management Principles for GAAP financial reporting guidance. Cash basis governments should also refer to this section for definitions and note disclosure guidance for any potentially material contingencies … Management (Schedule 21) Financial reporting guidance 4.8.9.10 Please refer to Risk Management Principles for GAAP financial reporting guidance. Cash basis governments should also refer to this section for definitions and note disclosure guidance for any potentially material contingencies …

04/13/2023 - 9:37am

Reporting Year: 2020

… for reporting defined compensation plans. Paths and Trails 3.8.10 Updated references to RCW 3.8.10.70 Updated references to reserved versus restricted Overhead Cost Allocation 3.9.5 Updated references to RCW 3.9.5.80 Removed references to OMB Circular A-87 3.9.5.100 Removed references … for reporting defined compensation plans. Paths and Trails 3.8.10 Updated references to RCW 3.8.10.70 Updated references to reserved versus restricted Overhead Cost Allocation 3.9.5 Updated references to RCW 3.9.5.80 Removed references to OMB Circular A-87 3.9.5.100 Removed references …

04/13/2023 - 9:37am

Government	Audit Report Type	Audit Report Number	Date Issued