The recycling enhancement account is created in the custody of the state treasurer. All penalties collected by the department pursuant to RCW
70A.245.040 and
70A.245.050 must be deposited in the account. Only the director of the department or the director's designee may authorize expenditures from the account. The account is subject to the allotment procedures under chapter
43.88 RCW, but an appropriation is not required for expenditures. Expenditures from the account may be used by the department only for providing grants to local governments for the purpose of supporting local solid waste and financial assistance programs.