Fund Reference Manual

​​​This Fund Reference Manual represents an inventory of all legally authorized accounts for use by County agencies.  There is a Status column indicating inactive accounts that have been eliminated by either legislation or administrative action.  This manual may be updated as the data changes by virtue of legislation or administrative action.

​Numeric Listing by Account Code

Fund No
Name
Status
Description
RCW
Fund Administrator
Resolutions
Open Funds
0010
General Fund
Open
The General Fund is used to record the revenue and expenditure activity of all general government services. All non-designated revenues are deposited into this fund. It is the only fund that can be used to support other funds as well as pay for general government services. Also known as Current Expense Fund.
The Office of the Board of County Commissioners
1010
Treasurer's Maintenance & Operation Fund
Open
The fund is used to collect taxes, fines, forfeitures or penalties. In addition, the fund is used for expenses associated with the foreclosure process which may include: filing fees, service, publication, title search, notice fees, sales expense, postage, staff time, phone calls, and any reasonable office operations costs, including supplies and equipment such as a computer, which, by accepted accounting records, can be traced to the delinquent taxpayer and a property. Revenue from fees and interest from this fund is deposited into the General Fund.
Treasurer's Office
1020
Family Court Services
Open
This fund collects fees for the purpose of paying for expenditures related to the Family Court Facilitator Program. The Family Court Facilitator provides assistance, coordination, direction and services related to family law issues for litigants not represented by an attorney. The revenue from this fund comes from marriage license fees, court copy fees, grants, investment earnings. See also Fund 1080.
Clerk's Office
1030
Fair Fund
Open
This is a special revenue fund which supports a five-day county fair and off-season events, facility rentals and an RV storage operation. Revolving fund is established to collect fees, concession proceeds, grants, facility rental fees and provide a funding mechanism to conduct fair activities.
Community Planning and Economic Development (CPED)
1040
LAW LIBRARY
Open
This fund is used to pay for library subscriptions for the county law library as required by statute RCW 27.24.010. Use of the county law library shall be free to the judges of the state, to state and county officials and to members of the bar. The county treasurer is directed to deposit a sum equal to $17 for every new probate or civil filing fee, including appeals and for every fee for filing a counterclaim, cross-claim or third-party claim in any civil action, collected by the clerk of the superior court and $7 for every fee collected for the commencement of a civil action and for the filing of a counterclaim, cross-claim, or third-party in any civil action in district court.
Superior Court
1050
AUDITOR-Maintenance & Operation
Open
This fund provides resources to purchase systems and equipment for preservation of county historic documents. Expenses also include staff and contracted costs for document preservation. The revenue is set in statue 36.22.170 and is a surcharge the fees collected on all documents recorded. 50% of the fees retained by the county for ongoing preservation of historical documents of all county offices and departments. See also Auditor’s Centennial Document Preservation and Modernization account – to be used solely for ongoing preservation of historical documents of all county offices and departments and shall not be added to the county current expense fund.
Auditor's Office
1080
SUP CT-FAMILY CT SVS
Open
Per statute, these funds pay for professional services for children and families. Fund may be used to provide or contract for mediation; investigation, evaluation & reporting to the court, reconciliation and may provide a referral mechanism for drug and alcohol testing, monitoring & treatment and any other treatment, parenting or anger management programs the professional considers necessary or appropriate.
Superior Court
1090
AUDITOR-ELECTION RESERVE
Open
This fund was established by state statute for the payment of expenses of conducting regular and special state, county, and local elections and compensation of election and registration officers and annually budget and levy a tax therefore. Thurston County primary use is to set aside funds for the purpose of replacement and acquisition of elections equipment.
Auditor's Office
1100
DETENTION FACILITY SALES TAX
Open
A 1/10th of one percent additional sales tax was approved by Thurston County voters in 1995. The funds are used solely for financing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, reequipping, and improvement of detention facilities and jails. Expenses for debt services, juvenile criminal justice and jail operations. Fund retains investment earnings.
The Board of the County Commissioner's Office
Fund No
Name
Status
Description
RCW
Fund Administrator
Resolutions
1110
VICTIM ADVOCATE PROGRAM
Open

This fund supports work with victims of crimes through the office of the Prosecuting Attorney (4b). Pursuant to RCW 7.68, Revenues are generated from a percentage of fines in Superior, District, and Municipal Courts (includes cities and towns), and assessments in Superior Court. Also includes grants from federal and state entities, private sources.

​Prosecuting Attorney's Office

1120
INVESTMENT ADMINISTRATION
Open
This fund is used to reimburse the treasurer’s office for the actual expenses the office incurs and to repay any county funds appropriated and expended for the initial administrative costs of establishing a county investment pool.
Teasurer's Office
1140
EMERGENCY MANAGMENT COUNCIL
Open
This fund supports the Emergency Management Council established by the state of Washington The 17 member council includes city and county government representatives, sheriffs & police chiefs, Washington state patrol, the military department, Dept. of Ecology, state and local fire chiefs, seismic safety experts, state and local emergency management directors, search and rescue volunteers, emergency medical care professional, building officials, and private industry.
Emergency Services
1160
REET TECHNOLOGY FUND
Open
Beginning January 1, 2014, the five dollar surcharge fee shall be charged to the processing of Real Estate Excise Tax, regardless of whether the transaction requires the payment of tax. (3b) When received by the county treasurer, the funds shall be placed in a special real estate excise tax electronic technology fund held by the county treasurer to be used exclusively for the development, implementation, and maintenance of an electronic processing and reporting system for real estate excise tax affidavits. Funds may be expended to make the system compatible with the automated real estate excise tax system developed by the department and compatible with the processes used in the offices of the county assessor and county auditor. Any funds held in the account that are not expended by the earlier of: July 1, 2015, or at such time that the county treasurer is utilizing an electronic processing and reporting system for real estate excise tax affidavits compatible with the department and compatible with the processes used in the offices of the county assessor and county auditor, revert to the special real estate and property tax administration assistance account in accordance with subsection (5)(c) of this section.

The surcharge fee is dedicated by RCW (5ci) to the maintenance and operation of an annual revaluation system for property tax valuation; and (5cii) maintenance and operation of an electronic processing and reporting system for real estate excise tax affidavits.
Treasurer's Office
1170
TRIAL COURT IMPROVEMENT
Open
Any county with a district court created under this title shall create a county trial court improvement account. An amount equal to the state's contribution for the payment of district court judge salaries, under RCW 3.58.060, shall be deposited into the account. An amount equal to one-half of the reimbursement provided to the county from the state for juror mileage and fees as described in section 104 of this act shall also be deposited into the account. Money in the account shall be used to fund improvements to superior and district court programs, facilities, or services.

As of 2018, Superior court & District court have agreed not to use the funding for staffing or projects that create going costs.
The Board of the County Commissioner's Office
1180
TREATMENT SALES TAX
Open
A 1/10th of one percent sales tax was approved by the BoCC in December 2008 as authorized by statute. Interest is swept to the General Fund. Funds provide for the operation or delivery of chemical dependency or mental health treatment programs and services and for the operation of therapeutic court programs and services. Includes but is not limited to treatment services, case management, transportation, and housing that are a component of a coordinated chemical dependency or mental health treatment program or service.
The Board of the County Commissioner's Office
1190
ROADS & TRANSPORTATION
Open
This fund receives property tax and fuel tax revenues dedicated to road maintenance and improvements. Construction, alteration, repair, improvement or maintenance of county roads and bridges … and for the acquiring, operating, and maintaining of machinery, equipment, quarries or pits for the extraction of materials, and for the cost of establishing county roads, acquiring rights-of-way therefore, and expenses for the operation of the county engineering office and for any of the following programs, when directly related to county road purposes: (a) insurance (b) self-insurance programs (c) risk management programs and for any other proper county road purpose. (Further mentioned are county park & ride lots, and removal of barriers to fish passage related to county roads). Revenue from annual general tax levy ($2.25 per $1000 assessed value maximum).
Public Works
1200
VETERANS Assistance Fund
Open
By state statute, BOCC directed to create Tax levy added to existing levy not less than 1 1/8 cents per $1000 of assessed value, and not greater than 27 cents per $1000 of assessed value for the purposes. Fund is intended to provide the most appropriate assistance response to indigent veterans and family members. Programs have requirements but needs may vary. May include burial costs.
Public Health and Social Services
1280
MEDIC ONE-RESERVE
Open
Provides long term capital expenditure and operational reserves for the Medic One system.
Emergency Services
Fund No
Name
Status
Description
RCW
Fund Administrator
Resolutions
1300
STADIUM/CONVENTION/ART CENTER
Open
A tax on the sale of or charge made for lodging in unincorporated Thurston County is used for tourism promotion, acquisition of tourism-related facilities, or operation of tourism-related facilities throughout the county. Projects are selected by the Lodging Tax Advisory Committee.
RCW 67.28.1815
The Office of the Board of County Commissioners
1360
TAX REFUNDS
Open
A fund established to return taxes improperly collected as mandated by court order.
Auditor's Office
1380
CONSERVATION FUTURES
Open
Pursuant to RCW 84.34.210 and 84.32.220, Conservation Futures is a land preservation program that protects, preserves, and improves open space, timberlands, wetlands, habitat areas, culturally significant sites, and agricultural farmlands within Thurston County. These monies are used to purchase the land or rights to future development of it.
The Office of the Board of County Commissioners
1400
HOUSING & COMMUNITY RENEWAL
Open
This fund provides planning and grant management services for affordable housing development and homelessness prevention.
Public Health and Social Services
1440
SHERIFF'S SPECIAL PROGRAMS
Open
This fund was established to record vessel registration fees received from the state to support the boating enforcement program and any grants received for boating safety.
Sheriff's Office
1450
PRISONER'S CONCESSIONS
Open
This fund was established to contribute to the projects, activities and well-being of inmates and their environment by using the revenue from the sale of inmate commissary and telephone commissions.
Sheriff's Office-Corrections
1490
PH & SS-TECHNOLOGY
Open
This fund accounts for the planned expenditures for hardware replacement and software development.
Public Health and Social Services
1500
PUBLIC HEALTH & SOCIAL SERVICS
Open
This fund provides public health services, including personal and environmental health, special needs recreation, and emergency preparedness. Social Services develop community systems that provide mental health and chemical dependency services.
Public Health and Social Services
1550
COMMUNICATIONS
Open
TCOMM 911 is an intergovernmental agency created by local governments within Thurston County and provides emergency communication services countywide. Thurston County collects 911 taxes on property and telephone lines and passes the funds through to TCOMM, who provides Enhanced 9-1-1 telephone response and dispatching services for police, fire and Medic One throughout Thurston County.
The Office of the Board of County Commissioners
Fund No
Name
Status
Description
RCW
Fund Administrator
Resolutions
1600
Transportation Benefit District
Open

​This fund collects funds generated by financial actions taken by the Thurston County Transportation Benefit District Board. For the purpose to preserve, enhance safety, and improve technology of the transportation system in the unincorporated areas of the County.

1610
ELECTION STABILIZATION RESERVE
Open
Auditor's Office
1720
LONG LAKE-LMD
Open
This is a special revenue fund established to provide a long-term vegetation lake management program that balances use of this natural resource between recreational users and wildlife through the control of aquatic vegetation (native and non-native invasive species) in Long Lake
Public Works
1740
LAKE LAWRENCE-LMD
Open
This is a special revenue fund established to provide a long-term vegetation lake management program that balances use of this natural resource between recreational users and wildlife through the control of aquatic vegetation (native and non-native invasive species) in Lake Lawrence.
Public Works
1780
BASIN PLANNING & ENHANCEMENTS
Open
This fund provides for a small invasive Aquatic Weed monitoring program.
Community Planning and Economic Development (CPED)
1900
ANTI-PROFITEERING
Open
This fund was established per RCW 9A.82.110 to collect anti-profiteering case funds to supports the PAOs investigation and prosecution of these kinds of cases. These monies are used to pay for expert witnesses, investigators, and extra help.
Prosecuting Attorney's Office
1910
LFO COLLECTION FUND
Open
This Fund was created to account for the collection of court ordered financial obligations and the associated expenses.
Clerk's Office
1920
TOURISM PROMOTION AREA
Open
A countywide Tourism Promotion Area was approved by the BoCC in October 2013, pursuant to RCW Chapter 35.101 and an inter-local agreement between the county, Olympia, Tumwater, Lacey and Yelm. Revenue is a $2 per night charge on hotel stays. Funding may only be used for tourism marketing and promotion in Thurston County.
The Board of the County Commissioner's Office
1930
HISTORIC PRESERVATION
Open
Pursuant to RCW 36.22.170. These funds are used to promote historical preservation and historical programs.
Auditor's Office
Fund No
Name
Status
Description
RCW
Fund Administrator
Resolutions
2240
GO BONDS 2007
Open
These debt service funds account for the accumulation of resources for the payment of current principal and interest for the County’s general obligation debt. The revenues are accounted for in the Commissioner’s budget, and the expenditures are accounted for in the Treasurer’s budget.
Treasurer's Office
2250
GO BONDS 2009
Open
These debt service funds account for the accumulation of resources for the payment of current principal and interest for the County’s general obligation debt. The revenues are accounted for in the Commissioner’s budget, and the expenditures are accounted for in the Treasurer’s budget.
Treasurer's Office
2260
GO BONDS 2010
Open
These debt service funds account for the accumulation of resources for the payment of current principal and interest for the County’s general obligation debt. The revenues are accounted for in the Commissioner’s budget, and the expenditures are accounted for in the Treasurer’s budget.
Treasurer's Office
2261
2010C DEBT SINKING FUND
Open
A fund that uses transfers from the General and Roads Funds to fund Qualified Energy Conservation Bonds issued in 2010 for building and energy efficiency modifications at Tilley and for other County buildings.
Treasurer's Office
2270
GO BONDS 2015
Open
These debt service funds account for the accumulation of resources for the payment of current principal and interest for the County’s general obligation debt. The revenues are accounted for in the Commissioner’s budget, and the expenditures are accounted for in the Treasurer’s budget.
Treasurer's Office
2280
RID #2
Open
This fund accounts for the principal and interest payments for the outstanding debt incurred in Road Improvement District #2. The RID was created to finance road improvements for the purpose of implementing a landslide stabilization project on Sunrise Beach Road. The revenue source is a special assessment paid by the property owners in the Sunrise Beach area.
Treasurer's Office
3010
ROADS CONSTRUCTION IN PROGRESS
Open
This fund tracks capital projects for road improvements.
Public Works
3080
JAIL CAPITAL PROJECTS
Open
This fund is used to accumulate the costs related to the construction of the Accountability and Restitution Center.
The Office of the Board of County Commissioners
3160
REAL ESTATE EXCISE TAX
Open
In accordance with RCW Chapter 82.46, an excise tax of one-half of one percent is paid by the seller upon the sale of real property. Half of the revenue, or “first quarter REET,” approved by the BoCC in December 1982, may be used for any capital projects listed in the county Capital Facilities Plan, including county-owned facilities. The “second quarter REET,” approved by the BoCC in January 1992, is restricted to roads and bridges, sidewalks, street lighting systems, water, storm and sewer systems and parks.
The Office of the Board of County Commissioners
Fund No
Name
Status
Description
RCW
Fund Administrator
Resolutions
3170
2010 DEBT HOLDING
Open

​The proceeds of the 2010 bond sale are held in this fund until needed for expenditures related to capital projects.

The Office of the Board of County Commissioners

3190
TRANSPORTATION IMPACT FEES
Open
This fund collects the Road Fund impact fees received from building permits issued.
Public Works
3200
PARKS IMPACT FEES
Open
This fund collects the Parks Fund impact fees received from residential building permits issued.
Public Works
4030
SOLID WASTE
Open
This fund accounts for the administration of the county’s solid waste programs.
Public Works
4040
SOLID WASTE RESERVE FOR CLOSURE
Open
This fund has four different reserves dedicated to solid waste future expenditures: post closure reserve, transfer station equipment reserve, anticipated expense reserve and future construction reserve.
Public Works
4050
Solid Waste Reserves
Open
RCW 70.95.215 requires that moneys be placed in a reserve account and that the reserve account be kept separate from all other accounts.
Public Works
4060
STORM & SURFACE WATER UTILITY
Open
This enterprise fund is supported by dedicated revenue assessment that enables storm water management and water quality improvements through programs such as the administration of the Drainage Design and Erosion Control Manual, education and outreach, water quality and quantity monitoring, facility inspection and maintenance, drainage infrastructure mapping and illicit discharge detection elimination and planning and coordinating compliance with the county’s National Pollution Discharge Elimination System permit.
Community Planning and Economic Development (CPED)
4070
STORM & SURFACE WATER CAPITAL
Open
This enterprise fund was established to support storm water capital facilities projects that provide local flood reduction, habitat and water quality improvement. Revenue is provided through operating transfers from the Storm and Surface Water Utility Fund.
Community Planning and Economic Development (CPED)
4124
LAND USE & PERMITTING
Open
This fund supports the review of land use proposals and building permit applications to ensure compliance with Thurston County Codes and operates as a fee-based enterprise fund with General Fund support for non-permit related technical assistance, Code Compliance, and administrative support for the Boundary Review Board and the Historic Commission.
Community Planning and Economic Development (CPED)
Fund No
Name
Status
Description
RCW
Fund Administrator
Resolutions
4210
BOSTON HARBOR RESERVE
Open
This fund accounts for revenues and expenditures of activities related to design and construction of water and sewer utility facilities in Boston Harbor, as well as establishing reserve monies in connection with the operations of the water and sewer system.
Public Works
4210
BOSTON HARVOR RESERVE
Open

​This fund accounts for revenues and expenditures of activities related to design and construction of water and sewer utility facilities in Boston Harbor, as well as establishing reserve monies in connection with the operations of the water and sewer system.

​Public Works

4300
TAMOSHAN/BEVERLY BCH SEWER
Open
This fund accounts for the maintenance and operations of a wastewater treatment plant for the Tamoshan and Beverly Beach homeowners.
Public Works
4340
GRAND MOUND SEWER
Open
This fund accounts for the maintenance and operations of the Grand Mound Wastewater System.
Public Works
4350
GRAND MOUND WATER
Open
This fund accounts for the maintenance and operations of the Grand Mound Water System.
Treasurer's Office, Public Works
4380
OLYMPIC VIEW DEBT SERVICE
Open
This fund accounts for the principal and interest payments for the outstanding debt incurred in the repair of the Olympic View drain field.
Treasurer's Office, Public Works
4400
TAMOSHAN WATER/SEWER COLLECTN
Open
This fund accounts for the maintenance and operations of the Tamoshan Water System and sewage collection for the Tamoshan residents.
Treasurer's Office, Public Works
4410
OLYMPIC VIEW SEWER
Open
This fund accounts for the maintenance and operations of the wastewater utility in the Olympic View subdivision.
Public Works
4420
TAMOSHAN RESERVE
Open
This fund accounts for reserve monies in connection with the operations of the Tamoshan/Beverly Beach water and wastewater systems.
Treasurer's Office, Public Works
Fund No
Name
Status
Description
RCW
Fund Administrator
Resolutions
4440
GRAND MOUND WASTEWATER CAP RES
Open

​This fund accounts for revenues and expenditures of activities related to design and construction of sewer utility facilities in Grand Mound, as well as establishing reserve monies in connection with the operations of the sewer system.

​Public Works

4450
GRAND MOUND WATER CAPITAL RES
Open
This fund accounts for revenues and expenditures of activities related to design and construction of water utility facilities in Grand Mound, as well as establishing reserve monies in connection with the operations of the water system.
Public Works
4460
TAMOSHAN/BEVERLY BCH DEBT SVS
Open
The Tamoshan/Beverly Debt Redemption was created to account for the debt payments for collection and treatment system recently completed to serve the communities.
Treasurer's Office, Public Works
4480
GRAND MOUND DEBT SERVICE
Open
This fund accounts for the principal and interest payments for the outstanding debt incurred in construction of the Grand Mound and Water and Wastewater Facility. The revenue source is a special assessment paid by users in the Grand Mound area and customer connection charges.
Treasurer's Office, Public Works
4510
COMMUNITY LOAN REPAYMENT #1
Open
This fund accounts for the operations of a state funded loan program to county citizens to upgrade and improve failing septic systems.
Public Health and Social Services
5030
UNEMPLOYMENT COMPENSATION
Open
This is the county’s self-insurance fund for unemployment claims. Each department’s contribution is proportionate to its salary expenses.
Human Resources
5050
INSURANCE RISK
Open
This fund supports the employee benefits program. It covers the costs to manage payroll deductions and plan billings. It also supports third party administrator costs, consultant costs and wellness activities.
Human Resources
5060
BENEFITS ADMINISTRATION
Open
This fund supports the employee benefits program. It covers the costs to manage payroll deductions and plan billings. It also supports third party administrator costs, consultant costs and wellness activities.
Human Resources
5210
CENTRAL SERVICES/FACILITIES
Open
This is the operating fund that accounts for the majority of the Department’s functions. Services include records, mail, information technology, telecommunications, cacility maintenance and operations, utilities, surplus, lease administration, sustainability, and contracted landscaping and custodial services.
Central Services
Fund No
Name
Status
Description
RCW
Fund Administrator
Resolutions
5220
CENTRAL SERVICES RESERVE
Open
This fund holds reserves to fund major cyclic facility maintenance to county buildings managed by Central Services. Funding for these reserves comes from internal office and departments based on the occupied square footage within the county-owned building. The fund also contains reserves for replacement of desktop personal computers and network infrastructure, which are funded by rates.
Central Services
5230
CENTRAL SVS/FAC ENGINEERING
Open
This fund supports project management functions used to administer capital construction projects.
Central Services
5240
LARGE SYSTEM REPLACEMENT RESRV
Open
This fund was set up to fund large information technology system replacement costs. Contributions are made by offices and departments based on rates and usage factors.
Central Services
5410
ER&R-MAINTENANCE
Open
This fund accounts for all maintenance and repairs to county-owned vehicles and equipment. 2016 charges are based on the actual costs of maintaining the fleet incurred in 2014 (lags two years).
RCW 36.33A
Central Services
5420
ER&R-REPLACEMENT
Open
Equipment Replacement Reserves contain funds collected from all county offices and departments for the purpose of replacing county vehicles and equipment.
Central Services
Closed Funds
1060
AUDITOR-RECORDING EQUIP MAINT
Closed
Closed to Fund # 1050.
1060
AUDITOR-RECORDING EQUIP MAINTENANCE
Closed

​Closed to Fund #1050

1070
GEODATA CENTER
Closed
Closed to Fund # 5210 and 5220.
1210
SPECIAL PROJECTS
Closed
Closed to Fund # 1150 (now Fund # 3160)

The project Services Division is responsible for development and monitoring of the Special Projects budget, as well as larger non-REET-funded project budgets. We provide overall management, coordination of facilitation of countywide projects.
Fund No
Name
Status
Description
RCW
Fund Administrator
Resolutions
1220
ROADS DEVELOPMENT REVIEW
Closed

​Closed to Fund #1190

1260
WORKFORCE DEVELOPMENT
Closed
Renamed from “PACIFIC MOUNTAIN” in 2009.

Closed to Fund # 1500.
1330
PARKS AND TRAILS
Closed
1340
REGIONAL ATHLETIC COMPLEX
Closed
This division of the Parks and Recreation Department accounts for the development, maintenance, and operation expenses associated with the Thurston County/City of Lacey jointly owned and managed sports fields in northeast Thurston County.
1350
NOXIOUS WEED
Closed
This is a special revenue assessment fund established to educate, consult and help landowners to protect lands from the impact of invasive noxious weeds.
Public Works
1420
LEOFF I LONG TERM CARE
Closed
1460
24/7 SOBRIETY PROGRAM
Closed
This fund was established to record fees received for the 24/7 Sobriety Program (RCW 36.28A.300). Fees are to be used to cover the recurring costs of the 24/7 Sobriety Program, including maintaining equipment, funding support services, and ensuring compliance.
Sheriff's Office-Corrections
1510
RSN/IRRMA-THURSTON
Closed
Should have been renamed to “RSN RISK RESERVE” in 2008 (Resolution # 14169) but was not closed to 1500 (Resolution # 14539).
1520
RSN/IRRMA-GRAYS HARBOR
Closed
Closed to Fund 1500 (Public Health & Social Services)
Fund No
Name
Status
Description
RCW
Fund Administrator
Resolutions
1700
LAKES MANAGEMENT ADMIN
Closed
Closed to Fund 4060.
1770
SOUTH PATTISON-LMD
Closed
Closed to Fund 4060.
1860
2002 DEBT HOLDING
Closed
Closed to Fund # 1870.
1870
2004 DEBT HOLDING
Closed
Closed to Fund # 1870.
1880
2005 DEBT HOLDING
Closed
Closed to Fund # 1870.
1890
2007 DEBT HOLDING
Closed
Closed to Fund # 2240.
2170
GO BONDS 1997
Closed
Closed to Fund # 2230.
2180
GO BONDS 1998
Closed
Closed to Fund # 2210.
2210
GO BONDS 2002
Closed
Closed to Fund # 2260.
Fund No
Name
Status
Description
RCW
Fund Administrator
Resolutions
3100
HEALTH BUILDING
Closed
Closed to Fund # 1150 (now 3160).
3110
CORONER BUILDING
Closed
Closed to Fund # 1150 (now 3160).
3120
FAIR CAPITAL PROJECTS
Closed
Closed to Fund # 3140.
3130
EVAL TRIAGE & TREATMENT FACIL
Closed
Closed to Fund # 1500.
3140
COUNTY BUILDINGS FUND
Closed
Closed to Fund # 0010.
3150
TILLEY MASTER PLAN
Closed
Closed to Fund # 5420.
3180
2009 DEBT HOLDING
Closed
Fund # changed from 1850 in 2013.
4220
BOSTON HARBOR DEBT SERVICE
Closed
Closed to Fund # 4200.
4240
BOSTON HARBOR CAPITAL RESERVE
Closed
Closed to Fund # 4200.
Fund No
Name
Status
Description
RCW
Fund Administrator
Resolutions
4430
TAMOSHAN DEBT SERVICE
Closed
Closed to Fund # 4400.
4470
UTILITIES PLANNING & DEVELOP
Closed
Closed to Fund # 4060.
4490
TAMOSHAN WASTE WATER CAP RESRV
Closed
Closed to Fund # 4400.
4500
COMMUNITY LOAN REPAYMENT #2
Closed
Closed to Fund # 4510.
5000
WWM ADMINISTRATION
Closed
Fund # changed from 4000 in 2006.
Closed to 1190/4030/4060/4200/4300/4340/4350/4400/4410.
5010
WWM ENGINEERING SERVICES
Closed
Fund # changed from 4010 in 2006.
Closed to 1190.
1150
REAL ESTATE EXCISE TAX
Changed
Fund # changed to 3160 in 2013 (res 14834). Fund changed from debt service fund to capital project fund per GASB 54 requirements on 12/14/2012. In accordance with RCW Chapter 82.46, an excise tax of one-half of one percent is paid by the seller upon the sale of real property. Half of the revenue, or “first quarter REET,” approved by the BoCC in December 1982, may be used for any capital projects listed in the county Capital Facilities Plan, including county-owned facilities. The “second quarter REET,” approved by the BoCC in January 1992, is restricted to roads and bridges, sidewalks, street lighting systems, water, storm and sewer systems and parks.
The Board of the County Commissioner's Office
1240
DEVELOPMENT SERVICES
Changed
This agency accounts for the operations of the Zoning/Land use and Environmental/shorelines Division of the Development Services Department. Proposed development are reviewed for their consistency with the County’s comprehensive Plan and its related Zoning and development standards. Comprehensive Plan amendments and development regulations amendments are processed by the policy and projects sections.
1540
BEHAVIORAL HEALTH ORGANIZATION
Changed
Originally opened as a county fund, but never used; replaced with external fund 6960 in April 2016.
Fund No
Name
Status
Description
RCW
Fund Administrator
Resolutions
1840
2010 DEBT HOLDING
Changed
Fund # changed to 3170 in 2013.
1840
2010 DEBT HOLDING
Changed

​Fund # changed to 3170 in 2013.

1850
2009 DEBT HOLDING
Changed
Renamed from “2008 DEBT HOLDING” in 2009. Fund # changed to 3180 in 2013.
4000
WATER & WASTE MANAGEMENT ADMIN
Changed
Fund # changed from 1850 in 2013.
4010
WWM ENGINEERING SERVICES
Changed
Fund # changed from 1850 in 2013.
5500
COMMUNICATIONS
Changed
Fund # changed to 1550 in 2006.