Property TaxTax Book › Funds

Governmental Funds

Every governmental fund with a Real Record detail page. Funds are the connector between Levies (income), Budget (spending), Comp Plans (what was funded), Briefings (where it was discussed), and Investigations (when the spending pattern is the story). 48 funds tracked across 48 jurisdictions.

Bigger picture: All revenue sources › · All levies › · Investigations ›

Whatcom County 14 funds
#1000 · General fund
Whatcom County General Fund
Whatcom County's General Fund (Fund 1000, formerly Fund 001) accounts for the County's discretionary operating revenue and the bulk of its ...
#1350 · Special revenue
Whatcom County Jail Fund
Whatcom County Jail Fund accounts for the additional 0.10% sales tax passed by Whatcom voters under RCW 82.14.350 to be used for costs ...
#1240 · Special revenue
Whatcom Countywide Emergency Medical Services Fund
Whatcom County's Countywide Emergency Medical Services Fund (Fund 1240, formerly Fund 130) accounts for revenues and expenditures of the ...
#1853 · Special revenue
Whatcom Behavioral Health Program Fund
Fund 1853 (formerly Fund 124) accounts for the 0.10% behavioral-health sales tax adopted councilmanically by Whatcom County Council under ...
#1854 · Special revenue
Whatcom Mental Health & Developmental Disabilities Fund
Fund 1854 (formerly Fund 127) accounts for state-administered mental-health and developmental-disabilities programs at the county level. ...
#1858 · Special revenue
Whatcom Healthy Children's Fund
Whatcom County's Healthy Children's Fund (Fund 1858, formerly Fund 145) was established by Ordinance 2022-045 to fund childcare access, ...
#1850 · Special revenue
Whatcom Veterans Relief Fund
Fund 1850 (formerly Fund 114) accounts for Whatcom County's Veterans Assistance Program under RCW 73.08. Funded by a county-wide ...
#1150 · Special revenue
Whatcom Election Reserves Fund
Fund 1150 (formerly Fund 109) accounts for Whatcom County's election administration reserves, smoothing year-over-year cost variation ...
#1246 · Special revenue
Whatcom Conservation Futures Fund
Fund 1246 (formerly Fund 175) accounts for Whatcom County's Conservation Futures levy authorized under RCW 84.34.200. Voter-approved ...
#1900 · Special revenue
Whatcom County Road Fund
Fund 1900 (formerly Fund 108) accounts for construction, maintenance, and operation of the County's roads, bridges, and ferry. Primary ...
#1908 · Special revenue
Whatcom Flood Control Zone Fund
Fund 1908 (formerly Fund 169) accounts for the Whatcom County Flood Control Zone District authorized under RCW 86.15. Funded by a ...
#1856 · Special revenue
Whatcom Affordable Housing & BH Facilities Fund
Fund 1856 (formerly Fund 133) is funded by a 0.10% sales tax authorized by RCW 82.14.530 for housing, mental and behavioral-health ...
#3241 · Capital projects
Whatcom REET I (Real Estate Excise Tax I) Fund
Fund 3241 (formerly Fund 326) accounts for the County's first 0.25% real estate excise tax authorized under RCW 82.46.010. Imposed on each ...
#3240 · Capital projects
Whatcom REET II (Real Estate Excise Tax II) Fund
Fund 3240 (formerly Fund 324) accounts for the County's second 0.25% real estate excise tax authorized under RCW 82.46.035. Imposed on each ...
City of Bellingham 12 funds
#411 · Enterprise
Watershed Fund
The Watershed Fund finances the City of Bellingham's drinking-water source protection, including the Lake Whatcom watershed. Revenue comes ...
#001 · General fund
General
The City of Bellingham's General Fund is the primary operating account funding general government services — police, parks, planning, ...
#182 · Special revenue
Affordable Housing Sales Tax
Bellingham's Affordable Housing Sales Tax Fund receives the dedicated 0.1% sales-and-use tax authorized under RCW 82.14.530 for affordable ...
#181 · Special revenue
Low Income Housing
Bellingham's Low Income Housing Fund holds revenue dedicated to low-income-housing programs, including (likely) the proceeds of the city's ...
#173 · Capital projects
Greenways 3
Bellingham's Greenways 3 Fund holds revenue from voter-approved Greenways property-tax levies, used to acquire park and open-space land, ...
#111 · Special revenue
Street
Bellingham's Street Fund finances street maintenance, paving, signage, and traffic operations. Revenue comes principally from the ...
#612 · Trust
Firefighters Pensions
Bellingham's Firefighters' Pension Fund is a fiduciary fund holding pension assets and obligations for current and retired city ...
#410 · Enterprise
Water Fund
Bellingham's Water Fund is an enterprise fund operating the city's drinking-water utility — production, distribution, treatment, and ...
#177 · Special revenue
Park Impact Fee Fund
The Park Impact Fee Fund accumulates impact fees collected on new construction in Bellingham. Per RCW 82.02 these fees are restricted to ...
#420 · Enterprise
Wastewater Fund
The Wastewater Fund (an enterprise fund) accounts for revenues and expenditures of the wastewater treatment plant and collection utility, ...
#430 · Enterprise
Storm and Surface Water Utility Fund
The Storm & Surface Water Utility Fund (an enterprise fund) accounts for revenues and expenditures of the stormwater drainage utility, ...
#120 · Special revenue
Public Safety Sales Tax
Fund 120 receives Bellingham's share of the county-wide 0.20% Public Safety Sales Tax authorized under RCW 82.14.450 and approved by ...
City of Lynden 2 funds
City of Ferndale 1 fund
City of Everson 2 funds
City of Sumas 3 funds
City of Blaine 1 fund
City of Nooksack 2 funds
Bellingham School District #501 3 funds
Meridian School District #505 3 funds
Whatcom Fire Protection District 4 1 fund
Whatcom EMS District 4 1 fund
Whatcom County Library System 1 fund
Port of Bellingham 2 funds