Chapter 4.48
COUNTY FUNDS Revised 1/17 Revised 2/18 Revised 3/18 Revised 4/19

Sections:

4.48.010    General Fund.

4.48.020    Special Revenue Funds. Revised 1/17 Revised 2/18 Revised 3/18 Revised 4/19

4.48.030    Debt Service Funds.

4.48.040    Internal Service Funds. Revised 2/18 Revised 3/18

4.48.050    Capital Project Funds. Revised 2/18 Revised 3/18

4.48.060    Enterprise Funds.

Cross-references:    Chapters 36.33, 36.33A, 36.67 RCW

4.48.010 General Fund.

A.    A General Fund is created for Pierce County pursuant to RCW 36.33.010. The General Fund shall account for all revenues and expenditures which are not accounted for in other funds in accordance with State Law.

B.    Limitation on Use of General Fund. No General Fund dollars shall be appropriated or otherwise transferred to Puget Sound Behavioral Health except as compensation for services rendered.

(Ord. 2002-130s § 1, 2002; Ord. 89-114S § 10 (part), 1989)

4.48.020 Special Revenue Funds. Revised 1/17 Revised 2/18 Revised 3/18 Revised 4/19

Pierce County's Special Revenue Funds include, but are not limited to, the following:

A.    Community Block Grant Fund No. 134. There is created a special fund known as the "Community Development Block Grant Fund No. 134" for the purpose of receipting and expending monies for community development programs within Pierce County as developed by the Housing and Community Development Act of 1974. (Res. 17837, 1975; prior Code Chapter 10.08)

B.    County Fair Fund. There is created a fund entitled "County Fair Fund" into which shall be deposited all funds received by the Pierce County Fair Association for conducting the Pierce County Fair. (Res. 8249, 1961; prior Code Chapter 12.11)

C.    Controlled Substance Related Law Enforcement Activity – Drug Investigation Fund No. 122.

1.    Creation. There is created a special revenue fund known as the Controlled Substance Related Law Enforcement Activity – Drug Investigation Fund No. 122 into which shall be deposited funds from orders of the Pierce County Superior Court or any other municipality or court, from costs and fines recovered pursuant to Chapter 7.43 RCW and Chapter 8.09 PCC, from funds tendered by any person or organization, and from the net proceeds recovered from forfeited properties per RCW 69.50.505. Monies shall be used for controlled substance related law enforcement activities including:

a.    Purchasing controlled substances for use in criminal prosecutions;

b.    Investigating and prosecuting crimes identified in RCW 7.43.010;

c.    Developing records to enjoin and abate nuisance buildings housing drug activities as provided in Chapter 7.43 RCW and Chapter 8.09 PCC; and

d.    For other expenses as the relevant department shall determine are reasonable and necessarily incident thereto.

2.    Bookkeeping and Accounting. All relevant departments shall be responsible for the implementation and maintenance of such bookkeeping and accounting as will, at a minimum, record the following:

a.    The advancement of funds to particular persons for potential use;

b.    The actual use of funds advanced;

c.    The recovery of funds spent, if any;

d.    The return of funds advanced but not expended. The status of the funds shall be reported quarterly in writing to the Pierce County Executive and Prosecuting Attorney and shall be subject to audit. (Res. 20494, 1978; prior Code §§ 3.12.010, 3.12.020)

D.    Planning Service Area Fund No. 128. There is created a special revenue fund known as the Planning Service Area Fund. All revenues received from the State under Grant Award No. 2-A shall be placed in this fund for expenditure for planning and administrative services to the Area Agency on Aging. (Res. 16289, 1973; prior Code Chapter 10.30)

E.    Stadium, Convention, and Tourist Attraction Facilities Fund. There is created a special fund known as the Stadium, Convention, and Tourist Attraction Facilities Fund for the purpose of paying all or any part of the cost of acquisition, construction, or operation of stadium facilities, convention center facilities, or to pay or secure the payment of all or any portion of the general obligation bonds or revenue bonds issued for the purposes specified herein, and to pay for advertising, publicizing, or otherwise distributing information to attract visitors and encourage tourist expansion. Any monies accumulated in this fund may be invested in interest-bearing securities by the Director of Finance in any manner authorized by law. (Ord. 87-158 § 1 (part), 1987; prior Code § 9.12.060)

F.    Visitor and Convention Promotion Fund. There is created a special fund known as the Visitor and Convention Promotion Fund, into which all sums received as a result of the levy under PCC 4.16.010 B. shall be paid. Such sums as are deposited in this fund shall be used only for the purpose of visitor and convention promotions and development. Any monies accumulated in this fund may be invested in interest-bearing securities by the Director of Finance in any manner authorized by law. (Ord. 87-158 § 1 (part), 1987)

G.    Tourism Promotion and Capital Facilities Fund. Effective January 1, 1998, there is hereby created a special fund in the treasury of Pierce County to be known as the Tourism Promotion and Capital Facilities Fund. All funds raised as a result of the excise tax imposed on the sale or charge made for the furnishing of lodging by a hotel, motel or trailer camp pursuant to Chapter 4.16 PCC shall be placed in such fund for the purpose of funding tourism promotion or tourism-related capital facilities. Said funds shall be subject to appropriation by the Pierce County Council after considering the recommendations made by the Lodging Tax Advisory Committee. Until January 1, 1998, revenue collected pursuant to Chapter 4.16 PCC shall be deposited in existing funds established under PCC 4.48.020 E. and F.

H.    Tourism Promotion Area Fund. There is created a special revenue fund known as the Pierce County Tourism Promotion Area Fund. All funds raised as a result of the special assessment imposed on the sale or charge made for the furnishing of lodging pursuant to Chapter 4.18 PCC shall be placed in such fund for the purpose of funding tourism promotion. Said funds shall be subject to appropriation by the Pierce County Council after considering the recommendations made by the Pierce County Tourism Promotion Area Hotel Commission.

I.    Pierce County Community Action Agency Fund. There is created a special revenue fund known as the Pierce County Community Action Agency Fund. All expenses incidental to the operation of the Pierce County anti-poverty programs shall be paid from this Fund. All reimbursements from the Federal anti-poverty programs advanced shall be deposited in this Fund. (Ord. 90-19S § 4, 1990)

J.    Antiprofiteering Revolving Fund.

1.    Creation. There is hereby created a fund to be known as the Antiprofiteering Revolving Fund.

2.    Deposits. The Pierce County Department of Finance shall establish a fund account. Accounting procedures authorized by law shall apply to said fund.

3.    Appropriation. The Prosecuting Attorney shall include an appropriation request covering the Antiprofiteering Revolving Fund in her or his annual budget request. Supplemental appropriations may be requested in the event of receipt of unanticipated revenue during the budget year.

4.    Disbursements. Disbursements from the Antiprofiteering Revolving Fund shall be on authorization from the Prosecuting Attorney.

5.    Administration. The Antiprofiteering Revolving Fund shall be administered by the Prosecuting Attorney under the conditions and for the purpose as hereinafter set forth and following all standard County fiscal policies and procedures.

6.    Purpose. The monies in the Antiprofiteering Revolving Fund shall be used for the investigation and prosecution of any offense which is prima facie cognizable under the statutory definition of criminal profiteering, including civil remedies pursuant to Chapter 9A.82 RCW as now existing or hereafter amended.

7.    Jurisdiction. The monies in the Antiprofiteering Revolving Fund shall be used by the Prosecuting Attorney for the investigation and prosecution of any offense which is prima facie cognizable under RCW 9A.82 which occurs within the jurisdiction of the Prosecuting Attorney as provided by court rule and/or state or federal laws.

8.    Conditions.

a.    Any prosecution and investigation costs, including attorney's fees, together with any monetary penalties awarded under RCW 9A.82 recovered for the State by the Prosecuting Attorney as a result of enforcement of civil and/or criminal statutes pertaining to any offense included in the definition of criminal profiteering in Chapter 9A.82 RCW as now existing or hereafter amended, whether by final judgment, settlement, or otherwise, shall be deposited, as directed by a court of competent jurisdiction, in the Antiprofiteering Revolving Fund.

b.    In an action brought by the Prosecuting Attorney on behalf of the County under RCW 9A.82.100(1)(b)(i) in which the County prevails, any payments ordered in excess of the actual damages sustained shall be deposited in the Public Safety and Education Account in the State General Fund. Actual damages sustained include damages and costs of suit, together with reasonable investigative costs and attorney's fees.

9.    Fund Maximum. The maximum level of monies which may be maintained in the Antiprofiteering Revolving Fund shall be $175,000.00.

10.    Excess monies. In the event monies in the Antiprofiteering Revolving Fund exceed the prescribed maximum level, excess monies shall be transferred to the County's Current Expense Fund. The computation to determine whether an excess exists shall take into account and allow credit for any expenses which have accrued but have not yet been charged against the fund as of the date the computation is made.

11.    Construction. This subsection H. shall be liberally interpreted and construed to secure the public safety and the rules of strict construction shall not apply.

12.    Severability. If any subpart, sentence, clause, or phrase of this subsection H., or amendment thereto, or its application to any person or circumstance is held invalid, the remainder or application to other persons or circumstances shall not be affected.

K.    Conservation Futures Fund.

1.    Fund Established. A special fund is hereby established, pursuant to RCW 84.34.240, which shall be known as the Conservation Futures Fund and to which shall be credited all taxes levied pursuant to Chapter 4.14 PCC.

2.    Use of Fund.

a.    Amounts placed in the Conservation Futures Fund shall be used solely to acquire rights and interests in open space land, wetlands, habitat areas, farm, agricultural and timber lands, and to protect, preserve, maintain, improve, restore, limit the future use of, or otherwise conserve the property for public use or enjoyment.

b.    The Fund Manager shall not allow the withdrawal of any monies deposited in the Conservation Futures Fund unless a withdrawal is authorized by a Resolution from the Pierce County Council; provided, the Fund Manager is, without Council approval, authorized to make withdrawals of Conservation Futures Funds for the sole purpose of paying for the notice requirements contained in Chapter 2.94 PCC.

c.    Until withdrawn for such use, the monies accumulated in the Conservation Futures Fund may be invested in interest-bearing securities by the Conservation Futures Fund Manager in any manner authorized by law. All principal amounts and interest accrued from the investment of Conservation Futures Fund monies under this Section shall be re-deposited into the Conservation Futures Fund.

3.    Fund Manager. The Director of the Finance Department shall be the Conservation Futures Fund Manager.

4.    Severability. If any provision of this subsection or its application to any person or circumstance is to be held invalid, the remainder of this subsection or its application to other persons or circumstances is not affected.

L.    Marriage License Family Services Fee Account.

1.    Account Established. A special account is hereby established which shall be known as the Marriage License Family Services Fee Account and to which shall be credited all fees collected pursuant to PCC 4.52.010.

2.    Use of Account.

a.    Amounts placed in the Marriage License Family Services Fee Account shall be used to fund family services such as issues related to domestic violence as directed by the Pierce County Council.

b.    The Director of Finance shall not allow the withdrawal of any monies deposited in the Marriage License Family Services Account unless authorized by an ordinance from the Pierce County Council or the annual budget.

c.    Monies accumulated in the Marriage License Family Services Fee Account may be invested in interest bearing securities in any manner authorized by law. All interest accrued from the investment of monies contained in the Account shall be re-deposited into the Marriage License Family Services Fee Account.

M.    Regional Support Network Fund. There is created a special revenue fund known as the Regional Support Network Fund to account for all the revenues associated with the Regional Support Network (RSN) and all the expenditures related to RSN activities.

N.    Drug Enforcement Fund.

1.    Creation. There is hereby created a fund to be known as the Drug Enforcement Fund.

2.    Deposits. The Drug Enforcement Fund shall include all revenues received from the Washington State marijuana excise tax.

3.    Purpose. Amounts placed in the Drug Enforcement Fund shall be used for enforcement of Chapters 8.08 and 8.09 PCC and Chapter 69.50 RCW.

4.    Expenditures from the Fund. The Pierce County Council must approve all expenditures from the Drug Enforcement Fund.

5.    Excess Monies. Any unexpended funds remaining in the Drug Enforcement Fund at the end of any budget year shall not be transferred to the General Fund or otherwise lapse; rather, the unexpended funds shall be carried forward from year to year.

O.    Taxpayer Accountability Fund.

1.    Creation. There is hereby created a fund to be known as the Taxpayer Accountability Fund into which shall be deposited all funds distributed to Pierce County from the State of Washington's Puget Sound Taxpayer Accountability Account.

2.    Use of Fund. Pursuant to RCW 43.79.520, Pierce County may use distributions from the Puget Sound Taxpayer Accountability Account only for educational services to improve educational outcomes in early learning, K-12, and higher education including, but not limited to, for youths that are low-income, homeless, or in foster care, or other vulnerable populations.

3.    Beginning January 1, 2020, and annually thereafter, 10 percent but not to exceed $100,000 of the funds appropriated to Pierce County from the Puget Sound Taxpayer Accountability Account shall be reserved for workforce development programs and activities subject to the limitations of RCW 43.79.520. Said funds may be distributed to workforce training and development providers pursuant to written agreement.

4.    Pierce County shall track all expenditures of the funds.

5.    To the greatest extent practicable, the expenditures from this fund must follow the requirements of any transportation subarea equity element used by Sound Transit.

6.    All expenditures from the Taxpayer Accountability Fund shall be approved by the Pierce County Council.

(Ord. 2018-61s §§ 1, 2, 2018; Ord. 2017-61s2 § 4, 2017; Ord. 2017-12s § 2 (part), 2017; Ord. 2016-63s2 § 2, 2016; Ord. 2009-110s § 2, 2010; Ord. 2007-40 § 1, 2007; Ord. 2000-75s2 § 3, 2000; Ord. 97-20S2 § 2, 1997; Ord. 95-95S § 1, 1995; Ord. 94-52 § 1, 1994; Ord. 91-65 § 2, 1991; Ord. 90-13 § 1, 1990; Ord. 89-178 § 1, 1989; Ord. 89-114S § 10 (part), 1989; Ord. 87-158 § 1 (part), 1987)

4.48.030 Debt Service Funds. [Reserved]

(Ord. 89-178 § 2, 1989)

4.48.040 Internal Service Funds. Revised 2/18 Revised 3/18

Pierce County's Internal Service Funds include, but are not limited to, the following:

A.    Equipment Rental and Revolving Fund. There is created an Equipment Rental and Revolving Fund to be used as a revolving fund for the purchase, maintenance, and repair of County road equipment and other County equipment; for the purchase of equipment, materials, supplies, and services required in the administration and operation of the fund; and for the purchase and manufacture of materials and supplies needed by the County Road Department Services. The Director of Planning and Public Works and the County Engineer shall administer the fund and be responsible for establishing the rates and charges for the sale of any material or supplies which have been purchased, maintained, or manufactured with monies from the fund, subject to final adoption by the County Council. (Res. 20497 A, 1978; prior Code Chapter 90.26)

B.    Self-Insurance Claim Fund No. 138. There is created a fund entitled "The Pierce County Self-Insurance Claim Fund No. 138" which shall be funded through monies appropriated from various departments from allocated insurance funds for purposes set forth in the self-insurance program. The fund shall be maintained at a level adequate to provide for the anticipated costs of payments to be made against the fund. The amount of money to be budgeted and appropriated from the various departments each year shall be based upon the recommendations of the County Executive. (Ord. 84-45, 1984; Res. 19538, 1977; prior Code Chapter 4.09)

(Ord. 2017-12s § 2 (part), 2017; Ord. 89-114S § 10 (part), 1989)

4.48.050 Capital Project Funds. Revised 2/18 Revised 3/18

Pierce County's Capital Project Funds include, but are not limited to, the following:

A.    Public Works Construction Fund No. 320. There is created a Capital Project Fund known as the Public Works Construction Fund No. 320. All public works construction projects built by contract, whether grant funded or County funded, shall be budgeted and accounted for in this fund, in accordance with the Washington State Auditor guidelines as provided in the current Budget, Accounting, and Reporting System (BARS) manual. Budgeting shall be on the continuing appropriation basis which continues from year to year until the project is completed. The policies and procedures governing this fund shall be included in the Pierce County Planning and Public Works Department Administration Procedures as required by Chapter 2.82 PCC.

(Ord. 2017-12s § 2 (part), 2017; Ord. 89-178 § 3, 1989; Ord. 87-129, 1987)

4.48.060 Enterprise Funds.

Pierce County's Enterprise Funds include, but are not limited to, the following:

A.    Sewer Maintenance Fund No. 402. There is created an Enterprise Fund known as the Sewer Maintenance Fund No. 402 to be used solely for the purpose of paying the operation and maintenance expenses of the Sewer Utility and for such other purposes as specified in Section 10 of Resolution 15939, 1972.

(Ord. 2012-55 § 1, 2012; Ord. 98-103 § 2, 1999; Ord. 89-201 § 2, 1989; prior Code § 82.14.010)