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Thurston County, Washington

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Board of County Commissioners

​​​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 - Open Funds

Fund No. Name Status Description RCW Fund Administrator Resolution
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. RCW 36.33.010

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. RCW 84.56.020 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. RCW 26.12.220 Clerk's Office  
1030

Fair Fund
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. RCW 36.37.040 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. RCW 27.24.070 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. RCW 36.22.170

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. RCW 26.12.220

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. RCW 36.33.200 Auditor's Office  

 

Fund No. Name Status Description RCW Fund Administrator Resolutions
1100 Detention Sales Tax Open Sales and Use tax of 1/10 of 1% for Juvenile detention facilities and jails.  Funding used for financing, design, acquisition, construction, operating, maintaining, remodeling, and improvement of juvenile detention facilities and adult jails.

RCW 82.14 Local Retail Sales & Use Taxes

 RCW 82.14.350 Sales & Use Tax for Juvenile Detention Facilities and Jails - Colocation

​Board of County Commissioners  
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. RCW 7.68.035

​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. RCW 36.29.020

RCW 36.29.022

RCW 36.29.024
Treasurer'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. RCW 38.52.040

RCW 38.52.100
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.
RCW 82.45.180 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.



Superior Court & District Court need to agree on expenditures from this fund.   They have agreed not to use the funding for staffing or projects that create going costs as it would be difficult to sustain.
RCW 3.58.060 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. RCW 82.14.460 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 (Statutory limit of $2.25 per $1000 assessed value maximum). 

RCW 36.82.010  Original creation of the county fund in 1937

RCW 36.82.020

RCW 36.82.040

RCW 36.82.050

RCW 36.82.070

Road Diversion RCW 36.33.220,

Road Levy Shift RCW 84.52.043(1)

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. RCW 73.08.080

RCW 73.08.010
Public Health and Social Services  

 

Fund No. Name Status Description RCW Fund Administrator Resolutions
1280

MEDIC ONE RESERVE
Open This fund provides long term capital expenditures and operational reserves for the Medic One System.  Funding is from sources other than the EMS levy, such as Timber Tax, invetment interest and citizen donations. Medic One provides basic and advanced life support services to the citizens of Thurston County. RCW 67.28.210

Emergency Services / EMS Council
 
1290 Medic One Open This is the operating fund for Medic One.  Medic One provides basic and advanced life support services to the citizens of Thurston County.
RCW 67.28.210
Emergency Services  
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.   Lodging Tax Advisory Committee administers applications award process. RCW 67.28.1815 The Office of the Board of County Commissioners  
1330

PARKS AND TRAILS
Open

​This fund will account for the administration of parks and trails maintenance, operations, and capital projects.  This fund will segregate the parks and trails revenue and expenditures from the Road Fund consistent with RCW Chapter 36.82.  It will increase auditing and accountability efficiencies and create transparency of the parks and trails programs and their activities and costs.
RCW 36.82 ROADS AND BRIDGES ​Public Works  
1350 Noxious Weed Open ​Special revenue fund established to educate, consult with and provide services to landowners in protection of lands from the impact of invasive noxious weeds.  Revenue is provided through an assessment to county property owners

RCW 17.10 Noxious Weeds Control Boards

RCW 17.10.240 Special Assessments, appropriations for noxious weed control.

​Public Works  
1360

TAX REFUNDS
Open A fund established to return taxes improperly collected as mandated by court order. RCW 84.68.030 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.

RCW 84.34.200 first enaced in 1971 and taxes were subject to 106% propertax limitations defined in RCW 84.55.010.  1989 Legislature amended RCW 84.34.230 to exclude Conservation Futures Tax levy from the 106% limitation.  Thurston county became the first county to enact the tax in 1989 and has been doing so ever since. 

RCW 84.34.240 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. RCW 36.70A.540 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.
RCW 43.43 Sheriff's Office  

 

Fund No Name Status Description RCW Fund Administrator Resolutions
1470 Interlocal Drug Enforcement Open ​Fund was establisehd to be used for any purpose related to the enforcement of state and local laws pertaining to controlled substances to to further the goals of the Thurston Narcotics Task Force.   Task Force members include Thuston County Sheriff, Washington State Patrol, Cities of Olympia, Lacey, and Tumwater.

RCW 39.34 Interlocal Cooperation Act

RCW 43.09.285 Joint Operations by Municipal Corporations or political subdivisions

​Sheriff Office  
1490 PUBLIC HEALTH & SOCIAL SERVICES-TECHNOLOGY Open

This fund accounts for the planned expenditures for hardware replacement and software development.

2019/2020 budget suspended new contributions to this fund as the fund balance is sufficient for Department equipment replacement needs. Resolution 15703, 12/14/2018

  Public Health and Social Services  
1500 PUBLIC HEALTH & SOCIAL SERVICS Open Created in 1985, 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. RCW 82.14B.050

The Office of the Board of County Commissioners
 
1600 Transportation Benefit District Open ​This fund collects money 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.

As of 2019, fund is open but not being used pending BoCC direction.
RCW 36.73.020 ​Board of County Commissioners  
1610 ELECTION STABILIZATION RESERVE Open ​Fund established in 2015.  Purpose was to accumulate (via transfers) funding in order to stablize the election budget needs in presidential years and be available for general election or election-related needs.  

Auditor's Office
 
1620 Public Educational and Governmental (PEG) Access Open

​Separate fund established in 2016.  Prior to resolution, funding received from cable franchises for public access (.30 cents per month per subscriber) was deposited in general fund. 

Funding is restricted to be used for TCTV media contracts and Thurston County media broadcast needs. Can be used for broadcasting equipment. 

  ​Office of the Board of County Commissioners  
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  

 

Fund No Name Status Description RCW Fund Administrator Resolutions
1900 Anti Profiteering Open

Fund was established to collect anti-profiteering case funds to support the Prosecuting Attorney Office investigation and prosecution of these kinds of cases.  Monies are used to pay for expert witnesses, investigators and extra help.

RCW 9A.82.110 County antiprofiteering revolving funds

Thurston County Code 5.28 - Antiprofiteering Revolving Fund

Prosecuting Attorney's Office  
1910 LFO (Legal Financial Obligation) COLLECTION FUND Open This Fund was created to account for the collection of court ordered financial obligations and the associated expenses. RCW 36.18.020 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. RCW 35.101 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. RCW 36.22.170

Auditor's Office
 
1940 ARPA Recovery Fund; Local Assistance and Tribal Consistency Fund Open These funds are used to provide government services, respond to public health and negative economic impacts of pandemics, provide pay for essential workers, invest in infrastructure; provides flexible financial support to meet counties' and eligible Tribal governments' jurisdiction needs.   Commissioners 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

 

2290 General Obligation Bonds 2016 Open

These funds account for the principal and interest payments for the 2016 Bond issue.
  Treasurer's Office  

 

Fund No Name Status Description RCW Fund Administrator Resolutions
3010

ROADS CONSTRUCTION IN PROGRESS
Open This fund tracks capital projects for road improvements. RCW 85.08.310 ​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 in 2016.

2019; fund used to accumulate the costs related to the construction of a Flex Unit in the Jail.

 

The Office of the Board of County Commissioners
 
3160 REAL ESTATE EXCISE TAX REET 1 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.

See also Fund 3210 for REET 2 or “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.

RCW 82.46

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. RCW 39.92.040 Public Works  
3200

PARKS IMPACT FEES
Open This fund collects park impact fees received from residential building permits. Park impact fees are used for publicly owned parks, open spaces, and recreational facilities. RCW 82.02.090 Public Works  
3210 REAL ESTATE EXCISE TAX REET 2 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.  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.

See also REET1 Fund 3160 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.

82.46.035

The Office of the Board of County Commissioners
 
3220 COURTHOUSE PROJECT Open ​In 2018, the Board of County Commissioners directed a new fund be created for the purposes of showing revenue and expenses associated with the development of a courthouse project.  

The Office of the Board of County Commissioners
 
4030 SOLID WASTE Open This fund accounts for the administration of the county’s solid waste programs. RCW 70.95.080 Public Works  

 

Funds No Name Status Description RCW Fund Administrator Resolutions
4050 Solid Waste Reserves Open

Fund established in 2016 to meet state requirements from

RCW 70.95.215 that moneys be placed in a reserve account and that the reserve account be kept separate from all other accounts.  Annual transfers from the SW maintenance and Operations fund will be accumulated in this fund to maintain reserves for future solid waste capital construction and major maintenance projects and equipment needs.

RCW 70.95.215 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. RCW 90.03.525 Public Works  
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. RCW 70.146.070 Public Works  
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.   Community Planning and Economic Development (CPED)  
4200 BOSTON HARBOR WATER/SEWER Open This fund accounts for the maintenance and operations of the Boston Harbor Water and Wastewater Systems.   Treasurer's Office, Public Works  
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  
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  

 

Fund No Name Status Description RCW Fund Administrator Resolutions
4400 TAMOSHAN WATER/SEWER COLLECTN Open ​This enterprise fund accounts for the maintenance and operations of the Tamoshan water system.  The Primary revenue source is customer charges for utility services.   ​Public Works  
4410 OLYMPIC VIEW UTILITY 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
 
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.   Public Works, Treasurer  
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  

 

Fund No Name Status Description RCW Fund Administrator Resolutions
5030 UNEMPLOYMENT COMPENSATION Open

This fund is to collect revenue from offices and departments to pay unemployement claims.  Each office department contribution is proportionate to its salary expenses.  

Self insurance fund reserve for future claims and for operation of the program.

RCW 50.16.010 Human Resources, Risk Management  
5050 INSURANCE RISK Open Fund established in 1978 to collect money to pay risk related expenses.  Such as insurance premiums, legal fees, claim service fees, brokerage fees, and payment of insurance claims. Office and Departments are charged based on multiple factors includes total FTE and risk experience.   

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, facility maintenance and operations, utilities, surplus, lease administration, sustainability, and contracted landscaping and custodial services. RCW 36.92.040

Central Services
 
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.  

Central Services
 
5230 CENTRAL SVS/FAC ENGINEERING Open This fund supports project management functions used to administer capital construction projects.  

Central Services
 
5240 LARGE SYSTEMS REPLACEMENT RESERVE Open Fund was established in 2015 to address failing IT systems.  A study was conducted and office and departments are billed based on multiple factors to create a fund.  2019 System replacement estimates are too low for current cost estimates.  

INFORMATION TECHNOLOGY
 
5250 INFORMATION TECHNOLOGY OPERATIONS Open This fund was set up in 2018 to separate IT operations from Central Services.   All IT staffing, GEO Data, network and phone operations costs are here. Contributions are made by offices and departments based on rates and usage factors.  

INFORMATION TECHNOLOGY
 
5410

Equipment Rental and Revolving Maintenance and Operations
Open

​This fund accounts for all maintenance and repairs to county-owned vehicles, other rolling stock and some equipment.  Charges are based on the actual costs of maintaining the fleet incurred.  Rates are set on two year lag.
RCW 36.33A ERR fund ​Central Services  
5420 Equipment Rental and Revolving - 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