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City of Sumas · Fund #001 · General

City of Sumas General Fund (Current Expense)

City of Sumas General Fund (also called "Current Expense") is the city's primary operating fund. Funded by the City's regular property-tax levy under RCW 84.52.043 (statutory cap $3.375 per $1,000 of assessed value for ...

Active General City of Sumas
Latest end balance
Revenue (latest year)
Spent (latest year)
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About this fund

City of Sumas General Fund (also called "Current Expense") is the city's primary operating fund. Funded by the City's regular property-tax levy under RCW 84.52.043 (statutory cap $3.375 per $1,000 of assessed value for code cities) plus retail sales-tax distributions, utility taxes, and licenses/permits/fees.

Pays for police, parks, planning, administration, council operations, and other day-to-day general services.

Authorization

The legal basis for the fund.

RCW citation: RCW 35A (Optional Municipal Code); RCW 84.52.043

Multi-year balance ledger

Year-by-year revenue, spending, and ending balance from the city's budget and CAFRs.
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Where the money goes

Top spending categories from documented budget line items.
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Revenue mix

Every documented inflow into this fund. By default the mix uses each source's most recent year (which means percentages mix years). Pick a single year to see strictly comparable percentages.
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Discussed in meetings

Real Briefings that mention this fund.
Apr 13, 2026
The Budget and Finance Committee received a comprehensive year-end financial review for 2025, revealing a city that narrowly avoided deficit spending through strategic revenue adjustments but faces mounting fiscal ...
Mar 24, 2026
Whatcom County Council held a contentious 3-hour meeting centered on a proposed 0.1% sales tax for criminal justice purposes, with the evening dominated by extensive public testimony and heated council debate over ...
Feb 17, 2026
Whatcom County Council held an intensive all-day informational retreat focused on internal operations, strategic planning, and setting priorities for 2026. The retreat covered council office operations, legal updates, ...
Feb 17, 2026
Whatcom County Council held an intensive all-day informational retreat focused on internal operations, strategic planning, and setting priorities for 2026. The retreat covered council office operations, legal updates, ...
Jan 27, 2026
The Whatcom County Council met for its first regular meeting of 2026 with all seven members present, processing a packed agenda that ranged from routine administrative business to urgent flood recovery advocacy. The ...

Methodology note

Real Record tracks the City of Sumas General Fund. The "SUMAS — Current Expense" line on Whatcom County tax bills feeds this fund.

Sources: City of Sumas adopted budgets and Comprehensive Annual Financial Reports (CAFRs); Chart of Accounts; Real Briefings meeting coverage. Real Record renders the published fund data in plain language; we don't change the numbers. Where the source publishes a different classification than ours, both are shown.