Washington Law Review


At the 1943 regular session of the legislature of the State of Washington, Senate Bill No. 47 was passed creating a County Codification Committee charged with the duty of preparing a compilation of all of the constitutional and statutory provisions with respect to counties and county officers. The Committee is also required to prepare recommendations for revisions, amendments and additions which it feels should be made to the existing statutory provisions, the recommendations to be embodied in a proposed county code to be submitted to the 1945 legislature. It seems appropriate, therefore, to call attention at this time to some ways in which the laws governing the accounting for counties might be changed desirably, as disclosed in a recent study made of the laws. In determining these suggested changes, much use was made of the governmental research findings of such organizations as the National Committee on Municipal Accounting, The Municipal Finance Officers' Association, and the National Municipal League. It is not intended that this array of proposed changes in the statutes cover the subject completely. Other but less important possibilities of improvement became apparent during the study, and other important possibilities could probably be disclosed by further study. It is felt, however, that the suggestions made are worth careful consideration in any prospective revision of the state laws regulating counties.

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