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 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.
 
When an agency regularly provides services supporting other agencies, those activities are sometimes funded using a dedicated account.  In those instances, the providing agency typically collects fees and charges from the agencies being supported.  Those monies are then deposited into the dedicated account and used to fund those services.  These accounts are sometimes colloquially referred to as revolving or central services accounts.
 
Washington has both resolved and pending opioid related litigation against a number of entities.  One of the resolved cases relates to opioid distributors McKesson, Cardinal Health, and AmerisourceBergen Drug.  Aside from legal expenses, funds received by the state must be used for activities consistent with the list of opioid remediation uses contained in the settlement.  On December 8, 2022, the Office of Financial Management administratively created the State Opioid Settlement Account to facilitate initial receipt of the state share of certain opioid settlement funds.
 
The federal Safeguarding Tomorrow through Ongoing Risk Mitigation (STORM) Act became law on January 1, 2021.  This Act authorizes the Federal Emergency Management Agency to provide capitalization grants for eligible entities to make funding decisions and award loans directly to local communities.  The federal Infrastructure Investment and Jobs Act provided funding for the Safeguarding Tomorrow Revolving Loan Fund program by appropriating $500 million in total over a five-year timeframe.  Eligible entities are states, eligible federally recognized tribes, Puerto Rico, and the District of Columbia.
 
Activities of the Office of the Governor, including the Office of Equity, are primarily supported with appropriations from the State General Fund.

The Personnel Service Fund is a central service account supporting human-resources related activities provided by the Office of Financial Management to state agencies excluding higher education.  The Personnel Service Fund charge may not exceed 1.5 percent of salaries and wages in the classified service for each entity subject to the charge.  Agencies must be billed at least monthly.
 
The Higher Education Personnel Service Fund is a central service account supporting human-resources related activities provided by the Office of Financial Management to institutions of higher education.  The Higher Education Personnel Service Fund charge may not exceed 0.5 percent of salaries and wages in the classified service for each entity subject to the charge.  Prior to the enactment of the Personnel Services Reform Act (PSRA) in 2002, employees and higher education institutions could elect to bargain under the Public Employees' Collective Bargaining, chapter 41.56 RCW.  If they did so, those employees were then excluded as classified employees for the purpose of  calculating fees charged to higher education institutions.  When employees were excluded from the calculation under this provision,  charges were recalculated beginning six months after the triggering action.  Since the enactment of the PSRA, higher education classified employees have bargained under the provisions of the State Collective Bargaining chapter, 41.80 RCW.  At the end of the six-month period, the Director of the Office of Financial Management must make across-the-board reductions in allotments of the Higher Education Personnel Service Fund unless additional funds are provided by the Legislature.
 
The Community Reinvestment Account was created by the 2022 Supplemental Operating Budget.  The purposes of the Community Reinvestment Account include:  (1) economic development, which includes addressing wealth disparities to promote asset building;  (2) civil and criminal legal assistance to provide postconviction relief and case assistance; (3) community-based violence intervention and prevention services; and (4) reentry services to facilitate successful transitions for persons formerly incarcerated in an adult correctional facility or juvenile residential facility in Washington.
 
The Electric Vehicle Incentive Account was created by the 2022 Supplemental Operating Budget.  The purposes of the Electric Vehicle Incentive Account include programs and incentives that promote the purchase or conversion to alternative fuel vehicles.

The substitute bill removed obsolete language related to the Office of Financial Management (OFM) Central Service Account and amendatory language allowing the Director of OFM to authorize expenditures from two appropriated accounts.  It also modified the language creating the Opioid Abatement Settlement Account by changing the account name (removing "distributor" from the account name) and expanding the uses to include any settlement money used to abate the opioid epidemic.