Fund Reference Manual

 

This Fund Reference Manual represents a complete 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 is updated as the data changes by virtue of legislation or administrative action.

Numeric Listing by Account Code

Fund No Name Status Description RCW
0002 POOLED CASH Open Account for all our cash transactions  
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. 36.33.010
0080 GENERAL FIXED ASSET ACCT GROUP Open This Statement establishes accounting and financial reporting standards for capital improvements and services financed by special assessments.  
0090 LT DEBT ACCT GROUP – TREASURER Open    
0091 LT DEBT ACCT GROUP - AUDITOR Open    
1010 TREASURER'S M&O Open These funds are collected and expended for 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.

Treasurer’s Office administers the fund.

Revenue from fees.
84.56.020
1020 FAMILY COURT SERVICES Open This fund pays 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 Clerk’s Office administers the fund.

The revenue for this fund comes from fees and the sale of forms.
26.12.220
1030 FAIR 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.

Resource Stewardship administers the fund.

Revenues are generated by service fees, including building and land use permits, and special revenue assessments.
36.37.150
1040 LAW LIBRARY Open This fund pays for library subscriptions for the county law library. This is a statutory requirement; however, we are exploring moving to electronic library resources as current space for the books is not sufficient.

Superior Court administers the fund.

Funded by a portion of the civil case filing fees.
27.24.070
1050 AUDITOR-M&O Open This fund provides resources to purchase systems and equipment for preservation of county historic documents.

The revenue is set in statue and is a portion of the fee collected on all documents recorded.

Auditor administers the fund.
36.22.170
Fund No Name Status Description RCW
1060 AUDITOR-RECORDING EQUIP MAINT Closed Closed to fund #1050 (Resolution: 13272)  
1070 GEODATA CENTER Closed Closed to 5210/5220 (Resolution: 14698)  
1080 SUP CT-FAMILY CT SVCS Open Per statute, these funds pay for professional services for children and families.

Superior Court administers the fund.

Revenue for this fund comes from the $15 marriage license surcharge and is split with the Clerk’s Office.
 26.12.220
1090 AUDITOR-ELECTION RESERVE Open This fund was established for the purpose of replacement and Acquisition of elections equipment. The revenue is a surcharge on the cost of elections and voter Registration costs billed to local jurisdictions. Fund 1090 is currently used to pay Maintenance fees which continue to increase as our equipment ages. This is depleting the available funds for equipment replacement. Our challenge is to find an alternative funding source for these fees so the fund can be available for its intended purpose.

The revenue is a surcharge on the cost of elections and voter registration costs billed to local jurisdictions.

Auditor's Office administers the fund.
36.33.200
1100 DETENTION FACILITY SALES TAX Open A 1/10th of one percent sales tax was approved by voters in 1995. The funds are used exclusively for construction, maintenance and operation of juvenile detention facilities and adult jails.

Commissioners and Non Departmental administers the fund.

Revenue is a sales tax.
82.14.350
1110 VICTIM ADVOCATE PROGRAM Open This fund supports work with victims of crimes. Pursuant to RCW 7.68,   Revenues are generated from a percentage of fines in Superior, District and Municipal Courts, and assessments in Superior Court. 7.68.035
1120 INVESTMENT ADMINISTRATION Open These funds are fees from pool participants which reimburse the Treasures’ office for the actual expenses incurred in administering the investment function under a local pooling program.

Treasurer’s Office administers the fund.

Funded through fees.
36.29.020 36.29.022 36.29.024
1150 REAL ESTATE EXCISE TAX Changed Fund # changed to 3160 in 2013 (Resolution: 14834)

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.
82.46
1160 REET TECHNOLOGY FUND Open By RCW a surcharge fee has been added to the processing of Real Estate Excise Tax Affidavits to provide funds to create an automated system of processing the affidavits and their related information which has been completed.

The surcharge fee is now dedicated by RCW to an Assessor’s automated revaluation solution, TBD in the future.

Treasurer's Office administers the fund.
82.45.180
1170 TRIAL COURT IMPROVEMENT Open The state reimburses the county for one-half of the salaries of District Court judges. The revenue is used to fund improvements to Superior and District Court staffing, programs, facilities, or services.

The Office of the Board of County Commissioners administers the fund.

Revenue is payment from the State.
3.58.060
Fund No Name Status Description RCW
1180 TREATMENT SALES TAX Open A 1/10th of one percent sales tax was approved by the BoCC in December 2008. Funds provide for the operation or delivery of new or expanded chemical dependency or mental health treatment programs and services and for the operation of therapeutic court programs and services.

The Office of the Board of County Commissioners administers the fund.

Revenue is a sales tax.
82.14.460
1190 ROADS & TRANSPORTATION Open This fund receives property tax and fuel tax revenues dedicated to road maintenance and improvements.

Revenue from taxes.

Public Works administers the fund.
36.82.010
1200 VETERANS Open This fund provides assistance to eligible Thurston County veterans and their families.

Public health and Social Services administer the fund.

Revenue from property taxes.
73.08.080
1210 SPECIAL PROJECTS Closed Closed to 1150 (now 3160)
(Resolutions: 13717, 13819)

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.
 
1220 ROADS DEVELOPMENT REVIEW Closed Closed to 1190 (Resolution: 14225)  
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.
 
1260 WORKFORCE DEVELOPMENT Closed Renamed from “PACIFIC MOUNTAIN” in 2009
(Resolution: 14316)

Closed to 1500 (Resolution: 14462)
90.46.005
1280 MEDIC ONE-RESERVE Open Provides long term capital expenditure and operational reserves for the Medic One system.    Funding is from sources other than the EMS levy, such as Timber Tax, investment interest and citizen donations.

Emergency Services administers the fund.
 
1290 MEDIC ONE Open This is the operating fund for Medic One, it provides basic and advanced life support services to the citizens of Thurston County.

Funded primarily by the Emergency Medical Services (EMS) permanent property tax levy.

Emergency Services administers the fund.
67.28.210
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.

The Office of the Board of County Commissioners administers the fund.

Funded by lodging taxes.
67.28.210
Fund No Name Status Description RCW
1320 RECREATION SERVICES Closed Is an enterprise fund which provides adult, children, and special needs recreational opportunities within the County and is supported by program fees.

Renamed from “PARKS & RECREATION” in 2009 (Resolution: 14316)
Closed to 1500 (Resolution: 15081)
36.68.070
1330 PARKS AND TRAILS Closed Opened (Resolution: 14697)
Closed to 1190 (Resolution: 14833)
 
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 Open 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 administers the fund.

Revenue from tax assessments and inter-governmental revenues.
17.10.250
1360 TAX REFUNDS Open  A fund established to return taxes improperly collected as mandated by court order.

Auditor’s Office administers this fund.

Funded through taxes.
84.68.030
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.
Conservation Futures funds, acquired through a property tax levy, are used to purchase the land or the rights to future development of the land.

Commissioners and Non-departmental administers the fund.

Revenue is from property tax.
84.34.240
1400 HOUSING & COMMUNITY RENEWAL Open This fund provides planning and grant management services for housing development and homelessness prevention.

Public Health and Social Services administers this fund.

Revenue comes from federal grants and document recording fees.
36.70A.540
1420 LEOFF / LONG TERM CARE Closed

Closed to 0010 (Resolution: 14832)

 
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 and Corrections office administers the fund.

Funded through vessel registration fees to fund boating enforcement and grants for boating safety.
43.43
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.

Corrections office administers the fund.

Funded by the use of commissary sales and telephone commissions.
72.09.104
Fund No Name Status Description RCW
1460  24/7 SOBRIETY PROGRAM Open This fund was established to record fees received for the 24/7 Sobriety Program. 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.

Corrections office administers the fund.

Funded through fees and funding support services.
36.28A.300- 36.28A.390
1490  PH & SS-TECHNOLOGY Open This fund accounts for the planned expenditures for hardware replacement and software development.

Public Health and Social Services administer this fund.

The revenue comes from health related state and federal grants.
 
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 administers this fund.

The revenue comes from health related state and federal grants.
 
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 1500 (Resolution: 14172)  
1530 RSN/IRRMA-COWLITZ Closed Closed to 1500 (Resolution: 14173)  
1540 BEHAVIORAL HEALTH ORGANIZATION Changed Originally opened as a county fund, but never used; replaced with external fund 6960 in April 2016.  
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.

Commissioners and non-departmental administer the fund.

Funded by excise taxes.
82.14B.050
1600 TRANSPORTATION BENEFIT DISTRIC 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. 36.73.020
1610 ELECTION STABILIZATION RESERVE Open Opened (Resolution: 15228) 43.135.034
Fund No Name Status Description RCW
1660 RID #2 Changed Fund # changed to 2880 in 2013 (Resolution: 14835)

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.
 
1700 LAKES MANAGEMENT ADMIN Closed Closed to 4060 (Resolution: 13975)  
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 administers the fund.

Funded by special assessment tax for people who live around the lake.
 
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 administers the fund.

Funded by special assessment tax for people who live around the lake.
 
1770 SOUTH PATTISON-LMD Closed Closed to 4060 (Resolution: 13975)

This fund provides for a small invasive Aquatic Weed monitoring program.
 
1780 BASIN PLANNING & ENHANCEMENTS Open This is a special revenue fund established to account for grant activity related to water quality.

Resource Stewardship administers the fund.

Funded by revenue from grant proceeds.
75.46.040
1840 2010 DEBT HOLDING Changed Fund # changed to 3170 in 2013 (Resolution: 14836)

The proceeds of the 2010 bond sale are held in this fund until needed for expenditures related to capital projects.
 
1850 2009 DEBT HOLDING Changed Opened (Resolution: 13980)

Renamed from “2008 DEBT HOLDING” in 2009 (Resolution: 14223)

Fund # changed to 3180 in 2013 (Resolution: 14837)
 
1860 2002 DEBT HOLDING Closed Closed to 1870 (Resolution: 13268)  
1870

2004 DEBT HOLDING

Closed Closed to 2220 (Resolution: 13977)  
Fund No Name Status Description RCW
1880 2005 DEBT HOLDING Closed Opened (Resolution: 13273)

Closed to 1870 (Resolution: 13731)
 
1890 2007 DEBT HOLDING Closed Opened (Resolution: 13720)

Closed to 2240 (Resolution: 14174)
 
1900 ANTI-PROFITEERING Open This fund was established to collect anti-profiteering case funds to support 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 administers the fund.

Funded by revenue from anti-profiteering cases.
9A.82.110
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 administers the fund.

Funded by Superior court fees.
36.18.020
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.

Funding may only be used for tourism marketing and promotion in Thurston County.

Commissioners administer the fund.

Funded by a $2 per night charge on hotel stays.
35.101
1930 HISTORIC PRESERVATION Open These funds are used to promote historical preservation and historical programs.

Commissioners administer the fund.

Funded by a one dollar surcharge collected with each recording in the County Auditor’s Office.
36.22.170
2170 GO BONDS 1997 Closed Closed to 2230 (no res number)  
2180 GO BONDS 1998 Closed Closed to 2210 (Resolution: 14317)  
2210 GO BONDS 2002 Closed Closed to 2260 (Resolution: 14831)  
2220 GO BONDS 2004 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 administers the fund.

Transfer from other funds, also from grants.

Revenue from destination facility sales tax, REET.
 
Fund No Name Status Description RCW
2230 GO BONDS 2005 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 administers the fund.

Transfer from other funds, also from grants. Rev from destination facility sales tax, REET.
 
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 administers the fund.

Transfer from other funds, also from grants. Rev from destination facility sales tax, REET.
 
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 administers the fund.

Transfer from other funds, also from grants. Rev from destination facility sales tax.
 
2260 GO BONDS 2010 Open Opened (Resolution: 14227)

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 administers the fund.

Transfer from other funds, also from grants. Rev from destination facility sales tax.
 
2261 2010C DEBT SINKING FUND Open Opened (Resolution: 14530)

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 administers the fund.
 
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 administers the fund.
 
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.

Treasurer’s Office administers fund.

The revenue source is a special assessment paid by the property owners in the Sunrise Beach area.
 
3010 ROADS CONSTRUCTION IN PROGRESS Open This fund tracks capital projects for road improvements.

Public Works administers the fund.

Revenue collected from fees.
85.08.310
3080  JAIL CAPITAL PROJECTS Open This fund is used to accumulate the costs related to the construction of the Accountability and Restitution Center.

Commissioners administer the fund.

Revenue from a transfer from the general fund.
 
3100 HEALTH BUILDING Closed Closed to 1150 (now 3160) (Resolution: 13269)  
Fund No Name Status Description RCW
3110 CORONER BUILDING Closed Closed to 1150 (now 3160) (Resolution: 13270)  
3120 FAIR CAPITAL PROJECTS Closed Closed to 3140 (Resolution: 13271)  
3130 EVAL TRIAGE & TREATMENT FACIL Closed Closed to 1500 (Resolution: 14175)  
3140 COUNTY BUILDINGS FUND Closed Opened (Resolution: 13182)
Closed to 0010 (Resolution: 14954)
 
3150 TILLEY MASTER PLAN Closed Opened (Resolution: 14178)
Closed to 5420 (Resolution: 15080)
 
3160 REAL ESTATE EXCISE TAX Open 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.

Commissioners administer the fund.

Revenue from percent tax on real property sales.
82.46
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.

Commissioners administer the fund.

Cash from investments.
 
3180 2009 DEBT HOLDING Closed Fund # changed from 1850 in 2013
(Resolution: 14837)
Closed to 3170 (Resolution: 14955)
 
3190 TRANSPORTATION IMPACT FEES Open This fund collects the Road Fund impact fees received from building permits issued.

Public Works administers the fund.

Revenue from Impact transportation development fees.
39.92.040
3200 PARKS IMPACT FEES Open This fund collects the Parks Fund impact fees received from residential building permits issued.

Public Works administers the fund.

Revenue from parks development, fees from impact.
82.02.090
Fund No Name Status Description RCW
4000 WATER & WASTE MANAGEMENT ADMIN Changed Fund # changed from 1850 in 2013
(Resolution: 14837)
 
4010 WWM ENGINEERING SERVICES Changed Fund # changed from 1850 in 2013
(Resolution: 14837)
 
4030 SOLID WASTE Open This fund accounts for the administration of the county’s solid waste programs.

Public Works administers the fund.

Revenue from charges for service.
70.95.080
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 administers the fund.

Revenue from operating transfers from fund 4030.
70.95
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 administers the fund.

Revenue from user fees.
70.95.215
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.

Resource Stewardship administers the fund.

Revenue from homeowner fees.
90.03.525
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.

Resource Stewardship administers the fund.

Revenue comes from transfer of funds from 4060.
70.146.070
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.

Resource Stewardship administers the fund.

Revenue from development license fees and service charges.
 
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 and Public Works administer the fund.

Revenue from user charges.
 
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.

Treasurer's Office and Public Works administer the fund.

Revenue from user charges.
 
Fund No Name Status Description RCW
4220 BOSTON HARBOR DEBT SERVICE Closed Closed to 4200 (Resolution: 13978)  
4240 BOSTON HARBOR CAPITAL RESERVE Closed Closed to 4200 (Resolution: 13083)  
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 administers the fund.

Revenue from user fees and charges.
 
4310 TAMOSHAN/BEV BEACH RESERVE Closed Opened (Resolution: 13983)
Never used in Munis, all accounts now closed.
 
4340 GRAND MOUND SEWER Open This fund accounts for the maintenance and operations of the Grand Mound Wastewater System.

Public Works administers the fund.

Revenue from user fees and charges.
 
4350 GRAND MOUND WATER Open This fund accounts for the maintenance and operations of the Grand Mound Water System.

Treasurer’s Office and Public Works administer the fund.

Revenue from user fees and charges.
 
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 and Public Works administer the fund.

The revenue source is a special assessment paid by users in the Olympic View area.
 
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 and Public Works administer the fund.

Revenue from user fees and charges.
 
4410 OLYMPIC VIEW SEWER Open This fund accounts for the maintenance and operations of the wastewater utility in the Olympic View subdivision.

Public Works administers the fund.

Revenue from user fees and charges.
 
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 and Public Works administer the fund.

Revenue from user fees and charges.
 
Fund No Name Status Description RCW
4430 TAMOSHAN DEBT SERVICE Closed Closed to 4400 (Resolution: 13979)  
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 administers the fund.

Revenue from user fees and charges.
15.12.010
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 administers the fund.

Revenue from user fees and charges.
15.12.010
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 and Public Works administer the fund.

The revenue source is a special assessment paid by the users.
 
4470 UTILITIES PLANNING & DEVELOP Closed Closed to 4060 (Resolution: 14176)  
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.

Treasurer’s Office and Public Works administer the fund.

The revenue source is a special assessment paid by users in the Grand Mound area and customer connection charges.
 
4490 TAMOSHAN WASTE WATER CAP RESRV Closed Closed to 4400 (Resolution: 13089)  
4500 COMMUNITY LOAN REPAYMENT #2 Closed Closed to 4510 (Resolution: 14243)  
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 administers the fund.

Revenue from cost reimbursement basis.
 
5000 WWM ADMINISTRATION Closed Fund # changed from 4000 in 2006
(Resolution: 13728, 13729)

Closed to 1190 / 4030 / 4060 / 4200 / 4300 / 4340 / 4350 / 4400 / 4410
(Resolution: 14460)
 
Fund No Name Status Description RCW
5010 WWM ENGINEERING SERVICES Closed Fund # changed from 4010 in 2006
(Resolution: 13726, 13727)

Closed to 1190 (Resolution: 14461)
 
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 administer the fund.

Funds from county departments are used as revenue.
50.16.010
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 administers the fund.

Funds from county departments are used as revenue.
 
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 administers the fund.

Revenue from user fees and charges.
 
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, Facility maintenance and operations, utilities, surplus, lease administration, sustainability, and Contracted landscaping and custodial services.

Central Services and services administers the fund.

Revenue comes from service charges and fees.
36.92.040
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 and services administers the fund.

Revenue from user fees and charges.
 
5230 CENTRAL SVS/FAC ENGINEERING Open This fund supports project management functions used to administer capital construction projects.

Central Services and services administers the fund.
 
5240 LARGE SYSTEM REPLACEMENT RESRV Open Opened (Resolution: 15229)  
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).

Central Services and services administers the fund.
36.33A
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 and services administers the fund.
 
5500 COMMUNICATIONS Changed Fund # changed to 1550 in 2006
(Resolution: 13724, 13725)

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.