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Whatcom County · Fund #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 revenue is the County Road District property tax levy ("County Road District" on tax ...

Active Special Revenue Whatcom County
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About this fund

Fund 1900 (formerly Fund 108) accounts for construction, maintenance, and operation of the County's roads, bridges, and ferry. Primary revenue is the County Road District property tax levy ("County Road District" on tax bills, applies only to unincorporated areas) plus state-shared motor fuel tax distributions and federal/state grant pass-throughs.

Includes administration, engineering, paint striping, chip sealing, snow plowing, ferry operations subsidies (~$800K/yr to Fund 4900 Ferry), and capital projects.

Authorization

The legal basis for the fund.

RCW citation: RCW 36.82 (county roads); RCW 84.52 (county road levy)

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.
May 04, 2026
The May 4, 2026 Lynden City Council meeting featured a state lobbying presentation and routine administrative actions. The session included approval of previous meeting minutes, three consent agenda items involving ...
Apr 27, 2026
The Public Works and Natural Resources Committee tackled five significant infrastructure and environmental items in their April 27th meeting, with all receiving unanimous approval. The session was dominated by two major ...
Apr 23, 2026
The Bellingham Planning Commission held an informational meeting to review the draft 2026 Parks, Recreation & Open Space (PROS) Plan, which will guide the Parks Department's development over the next 20 years. Parks ...
Apr 20, 2026
The Lynden City Council's April 20, 2026 meeting focused primarily on infrastructure investments and routine administrative items. The centerpiece was approval of a substantial engineering contract with Reichhardt & ...
Apr 20, 2026
The April 20 City Council meeting was dominated by a comprehensive work session on the city's Growth Management Act-mandated comprehensive plan update, specifically focused on proposed zoning changes throughout the ...
Apr 15, 2026
The Ferndale City Council Finance and Administration Committee met for a brief 18-minute session to review two routine financial reports. Finance Director Danielle Ingham presented the first quarter 2026 Treasury ...
Apr 13, 2026
The Bellingham City Council conducted its regular meeting on April 13, 2026, processing a substantial agenda that included routine financial approvals, policy updates, and strategic planning initiatives. The meeting ...
Apr 13, 2026
The Bellingham City Council's Committee of the Whole addressed several governance and organizational improvements on April 13, 2026, including receiving a comprehensive report on the 2026 state legislative session and ...
Apr 13, 2026
The Public Works and Natural Resources Committee approved three significant infrastructure items that will advance sustainable forest management, reduce development costs, and improve downtown accessibility. The ...
Apr 06, 2026
The Lynden City Council's April 6, 2026 meeting featured a ceremonial oath of office for three police personnel and consideration of two significant infrastructure and finance items. Police Corporals Luke Buitenbos and ...

Methodology note

Real Record tracks Fund 1900 as the County Road Fund. The County Road District levy applies only to unincorporated parcels — Bellingham, Lynden, Ferndale, etc. residents do NOT pay this on their tax bills.

Sources: Whatcom County 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.