In addition to the State General Fund, which may be expended for any lawful purpose, the state maintains several hundred accounts that are dedicated to particular statutory purposes. These accounts generally fall into one of three categories: (1) accounts located in the State Treasury, which always require appropriation by the Legislature; (2) accounts held in the custody of the State Treasurer, which may or may not require legislative appropriation; and (3) accounts located in state agencies and institutions of higher education, known as local accounts.
Juvenile Accountability Incentive Account.
In 1999 the Legislature created the Juvenile Accountability Incentive Account as an appropriated account in the custody of the State Treasurer. Federal awards for juvenile accountability incentives are deposited in the account. The account may only be used for incentive grants. According to the Office of Financial Management (OFM), there is an account balance of $330,460.
Internet Consumer Access Account.
In 2018 the Legislature created the Internet Consumer Access Account as an appropriated account in the State Treasury. Recoveries by the Office of the Attorney General for lawsuits related to the Washington State Consumer Protection Act violations pertaining to open internet access are deposited in the account. The account may only be used for the administration and enforcement of provisions related to open internet access. According to the OFM, the account balance is zero.
Opportunity Express Account.
In 2010 the Legislature created the Opportunity Express Account.as an appropriated account in the State Treasury. State appropriations may be deposited in the account. The account may only be used for worker training programs. According to the OFM, there is an account balance of $62,171.
Washington State Flag Account.
In 2009 the Legislature created the Washington State Flag Account as a non-appropriated account in the custody of the State Treasurer. Certain gifts are deposited in the account. The account may only be used only for the purpose of donating Washington state flags to Washington state military personnel. According to the OFM, the account balance is zero.
Commemorative Works Account.
In 2005 the Legislature created the Commemorative Works Account as a non-appropriated account in the custody of the State Treasurer. Certain gifts are deposited in the account. The account may only be used for the ongoing care, maintenance, and repair of commemorative works on the state capitol grounds. According to the OFM, there is an account balance of $3,676.
Building Communities Fund Account.
In 2008 the Legislature created the Building Communities Fund Account as an appropriated account in the State Treasury. Legislative appropriations, gifts, and grants are deposited in the account. The account may only be used for technical assistance grants to nonprofit organizations for acquiring, constructing, or rehabilitating facilities used for the delivery of nonresidential community services. According to the OFM, the account balance is zero.
Millersylvania Park Trust Fund.
In 1931 the Legislature created the Millersylvania Park Trust Fund as a non-appropriated account in the State Treasury. Receipts were from a gift of cash, securities, and land. The account may only be used for the improvement, maintenance and upkeep the park. According to the OFM, there is an account balance of $5,907.
State Social and Health Services Construction Account.
In 1975 the Legislature created the State Social and Health Services Construction Account as an appropriated account in the State Treasury. The account may only be used only for providing capital improvements consisting of the planning, acquisition, construction, remodeling, improving, and equipping of social and health services facilities. According to the OFM, there is an account balance of $9,369.
Education Construction Fund.
In 1993 the Education Construction Fund was created as an appropriated account in the State Treasury. Receipts from certain lottery proceeds and legislative appropriations are deposited in the account. The account may only be used only for common school construction or higher education construction. According to the OFM, there is an account balance of $23,658.
Produce Railcar Pool Account.
In 2003 the Legislature created the Produce Railcar Pool Account as a non-appropriated account in the custody of the State Treasurer. Receipts paid by railroads and shippers that use the railcars in the Washington Produce Railcar Pool are deposited in the account. The account may only be used for operation of the Washington State Produce Railcar Pool Program. According to the OFM, there is an account balance of $53.
Guaranteed Asset Protection Waiver Account.
In 2009 the Legislature created the Guaranteed Asset Protection Waiver Account as a non-appropriated account in the custody of the State Treasurer. Receipts from certain fees and fines are deposited in the account. The account may only be used for used to implement, administer, and enforce the guaranteed asset protection waiver for financing motor vehicles. According to the OFM, there is an account balance of $19,750.
Opportunity Expansion Account.
In 2011 the Legislature created the Opportunity Expansion Account as an appropriated account in the State Treasury. Receipts are from donations by entities receiving high-technology research and development tax credits. That credit expired January 1, 2025. The account may only be used for grants to higher education institutions to increase the number of baccalaureate degrees and degrees produced in high employer demand or other fields. According to the OFM, there is an account balance of $326.
Energy Independence Act Special Account.
In 2006 the Energy Independence Act Special Account was created as a non-appropriated account in the custody of the State Treasurer. Penalties imposed on certain utilities are deposited in the account. The account may only be used for the purchase of renewable energy credits or for energy conservation projects at public facilities, local government facilities, community colleges, or state universities. According to the OFM, the account balance is zero.
Broadband Mapping Account.
In 2009 the Broadband Mapping Account was created as a non-appropriated account in the custody of the State Treasurer. Funds received by legislative appropriation, federal funding, and donated funds from private and public sources are deposited into the account.
Cannabis Authorization Database.
The Department of Health is required to contract with an entity to create, administer, and maintain a secure and confidential medical cannabis authorization database. Under certain conditions, the database administrator may be subject to fines. Any fines must be deposited in the Health Profession Account.
The following accounts are repealed and residual amounts, if any, in the eliminated accounts are transferred as follows:
The Broadband Mapping Account is renamed the Federal Broadband Account. The allowable uses are modified and the account is changed from a non-appropriated account in the custody of the State Treasurer to an appropriated account in the State Treasury.
Monies previously deposited in the Washington State Flag Account will be deposited in the Secretary of State's Revolving Fund.
Monies previously deposited in the Guaranteed Asset Protection Waiver Account will be deposited in the State General Fund.
Certain penalties related to the medical cannabis authorization database previously deposited in the Health Professions Account will be deposited in the Dedicated Cannabis Account.
A reference to the Behavioral Health Loan Repayment and Scholarship Program Account is corrected.