1. Creation. There is created a special revenue fund known as the Controlled Substance Related Law Enforcement Activity – Drug Investigation Fund No. 122 into which shall be deposited funds from orders of the Pierce County Superior Court or any other municipality or court, from costs and fines recovered pursuant to Chapter 7.43 RCW and Chapter 8.09 PCC, from funds tendered by any person or organization, and from the net proceeds recovered from forfeited properties per RCW 69.50.505. Monies shall be used for controlled substance related law enforcement activities including:

2. Bookkeeping and Accounting. All relevant departments shall be responsible for the implementation and maintenance of such bookkeeping and accounting as will, at a minimum, record the following:

1. Creation. There is hereby created a fund to be known as the Opioid Settlement Fund.

2. Revenues. The Opioid Settlement Fund shall include all revenues received from opioid-related legal settlements including, but not limited to, the National Opioids Settlements.

3. Purpose. Amounts placed in the Opioid Settlement Fund shall be used for the list of approved uses for the National Opioid Settlements' remediation funds.

1. Fund Established. A special fund is hereby established, pursuant to RCW 84.34.240, which shall be known as the Conservation Futures Fund and to which shall be credited all taxes levied pursuant to Chapter 4.14 PCC.

2. Use of Fund.

3. Fund Manager. The Director of the Finance Department shall be the Conservation Futures Fund Manager.

4. Severability. If any provision of this subsection or its application to any person or circumstance is to be held invalid, the remainder of this subsection or its application to other persons or circumstances is not affected.

1. Creation. There is hereby created a fund to be known as the Behavioral Health and Therapeutic Courts Fund which shall consist of tax revenues deposited into the fund pursuant to Ordinance No. 2020-138s and PCC 4.28.160, plus any other investment or other income to the fund.

2. Appropriation. This fund has been established for the purpose of providing for the operation or delivery of mental health, substance disorder or therapeutic court treatment programs and services, and to provide for independent assessments of efficiency and effectiveness as provided at Section 6 of Ordinance No. 2020-138s. For the purposes of this Section, "programs and services" includes, but is not limited to, treatment services, case management, and housing programs that are a component of a coordinated chemical dependency or mental health treatment program or services. Appropriations shall identify specific uses of the fund that must be consistent with any behavioral health improvement plan adopted under Chapter 8.101 PCC. All uses must be consistent with RCW 82.14.460.

3. Excess Monies. Any unexpended funds remaining at the end of any budget year shall be carried forward from year to year and not be transferred to the general fund or otherwise lapse.

1. Creation. There is hereby created a fund to be known as the Drug Enforcement Fund.

2. Deposits. The Drug Enforcement Fund shall include all revenues received from the Washington State marijuana excise tax.

3. Purpose. Amounts placed in the Drug Enforcement Fund shall be used for enforcement of Chapters 8.08 and 8.09 PCC and Chapter 69.50 RCW.

4. Expenditures from the Fund. The Pierce County Council must approve all expenditures from the Drug Enforcement Fund.

5. Excess Monies. Any unexpended funds remaining in the Drug Enforcement Fund at the end of any budget year shall not be transferred to the General Fund or otherwise lapse; rather, the unexpended funds shall be carried forward from year to year.

1. Creation. There is hereby created a fund to be known as the Taxpayer Accountability Fund into which shall be deposited all funds distributed to Pierce County from the State of Washington's Puget Sound Taxpayer Accountability Account.

2. Use of Fund. Pursuant to RCW 43.79.520, Pierce County may use distributions from the Puget Sound Taxpayer Accountability Account only for educational services to improve educational outcomes in early learning, K-12, and higher education including, but not limited to, for youths that are low-income, homeless, or in foster care, or other vulnerable populations.

3. Beginning January 1, 2020, and annually thereafter, 10 percent but not to exceed $100,000 of the funds appropriated to Pierce County from the Puget Sound Taxpayer Accountability Account shall be reserved for workforce development programs and activities subject to the limitations of RCW 43.79.520. Said funds may be distributed to workforce training and development providers pursuant to written agreement.

4. Pierce County shall track all expenditures of the funds.

5. To the greatest extent practicable, the expenditures from this fund must follow the requirements of any transportation subarea equity element used by Sound Transit.

6. All expenditures from the Taxpayer Accountability Fund shall be approved by the Pierce County Council.

1. There is hereby created a special revenue fund known as the Historical Preservation and Programs Fund.

2. All receipts from the County's one dollar portion of the surcharge to promote historical preservation or historical programs pursuant to RCW 36.22.170(1)(a) shall be deposited into this fund.

3. Expenditures from this fund shall be for the purposes identified in RCW 36.22.170(1)(a) and according to the procedures and priorities set forth in PCC 2.88.020(C).

1. Creation. There is hereby created a fund to be known as the Affordable Housing Development Fund.

2. Deposits. The Affordable Housing Development Fund shall include all revenues received from the Affordable and Supportive Housing Sales Tax (RCW 82.14.540) and discretionary General Fund allocations.

3. Purpose. Amounts placed in the Affordable Housing Development Fund shall be used for developing affordable housing for Pierce County residents at or below 60 percent County median income.

4. Eligible Uses. Acquiring, rehabilitating, or constructing affordable housing or funding the operations and maintenance costs of new units of affordable and supportive housing.

5. Jurisdiction. All expenditures from the Affordable Housing Development Fund shall be approved by the Pierce County Council.

6. Excess Monies. Any unexpended funds remaining in the Affordable Housing Development Fund at the end of any budget year shall be carried forward to the subsequent budget year.

1. Creation. There is created a fund known as the Housing and Related Services Fund which shall consist of tax revenues deposited into the fund pursuant to Ordinance No. 2022-81s and PCC 4.28.200, plus any other investment or other income to the fund.

2. Use of Fund. Pierce County may use distributions from the Housing and Related Services Fund as authorized by RCW 82.14.530, and the Council may periodically establish funding priorities through resolution or the biennial budget.

The Human Services Department, in collaboration with the Pierce County Community Development Corporation, the Behavioral Health Advisory Board, the Comprehensive Plan to End Homelessness Implementation Advisory Board, or successor organizations and community partners, shall create a six-year advisory expenditure and implementation plan based on the allowed uses of the fund, the Council's identified priorities, and the goals and strategies contained in the 2022 Pierce County Housing Action Strategy adopted by Resolution No. R2022-162s, or the County's most recent housing plan, the Comprehensive Plan to End Homelessness adopted by Resolution No. R2022-22s, or the County's most recent plan addressing homelessness, and the most recent Behavioral Health Improvement Plan. The advisory plan must describe the Human Services Department's process for consulting with the above-referenced advisory boards or successor organizations to evaluate the funding applications and detail the annual costs to the Human Services Department for administering the fund.

By December 1, 2023, the Human Services Department must present the advisory plan to the Council for review and adoption by resolution or ordinance. The advisory plan must be updated biennially by July 1 in odd years, and these biennial updates must also be submitted to the Council for review and adoption.

The advisory plan must account for the following factors as evident from the current data: the need for various types of housing by various populations, the need in various localities within Pierce County, the availability of capable development and service organizations to effectively use the financing, and the opportunities to use the county's financing to leverage financing from other sources.

To the extent practicable, the initial advisory plan must incorporate the Council's policy goals to:

3. Expenditures. The Human Services Department shall solicit funding applications and provide recommendations for uses of this fund to the Council in written memorandum and expenditures shall be authorized by resolution or ordinance of the Council.

To the extent practicable, the Human Services Department shall use the advisory plan to guide their funding recommendations and shall consult with the Pierce County Community Development Corporation to evaluate affordable housing funding applications, the Behavioral Health Advisory Board to evaluate behavioral health related and supportive services funding applications, and the Comprehensive Plan to End Homelessness Implementation Advisory Board, or successor organization, to evaluate funding applications for projects aimed at preventing homelessness or serving individuals experiencing homelessness.

All expenditures from the fund must be approved by the Council.

4. Oversight. Beginning July 1, 2025, and every two years thereafter, the Human Services Department shall develop and submit to the Council a biennial performance report reflecting priorities and strategies, describing accomplishments and outcomes achieved, outlining specific deliverables and action steps for the next biennium, and setting and tracking performance measures by the uses of the fund. These biennial performance reports may be submitted with the biennial updates to the advisory plan.

5. Performance Audit. By April 1, 2030, and every six years thereafter, the Performance Audit Committee established under Chapter 1.26 PCC shall complete a comprehensive assessment of all the projects, services and programs receiving funding from the fund.

6. Required Council Review. No later than May 1, 2030, and every 10 years thereafter, the Council shall hold a public hearing to consider public input regarding the continued need for the tax collected pursuant to PCC 4.28.200. The Finance Department shall submit a report to the Council, which includes an accounting of all funds collected and expended. The Human Services Department shall submit a report to the Council which includes the number of units developed or preserved, populations served and other impact the investments have made in implementing the Comprehensive Plan to End Homelessness, the Behavioral Health Improvement Plan, and the Housing Action Strategy and their successive planning documents.

7. Excess Monies. Any unexpended funds remaining at the end of any budget year shall be carried forward from year to year and not be transferred to the general fund or otherwise lapse.

1. Creation. There is hereby created a fund to be known as the Building and Development Fund (formerly known as the PALS Building and Development Fund).

2. Revenues. The Building and Development Fund shall include revenues received from various fee-generating land development, environmental review, and construction permit applications. Fund revenues shall be collected by the Planning and Public Works Department consistent with the Planning and Land Services Fiscal Policy established through Council Resolution No. R2011-129.

3. Purpose. Amounts placed in the Building and Development Fund shall be used to support the direct and indirect costs of permit application processing, approvals and inspections of various planning, site development, and construction activities.

4. Fund Manager. The Director of the Planning and Public Works Department or designee shall be the fund manager for the Building and Development Fund.

1. Creation. There is hereby created a fund to be known as the Emergency Communications Network Fund (formerly known as the Combined Communications Network Fund).

2. Purpose. The fund was created under the authority of PCC 2.06.010.E.4 to manage and coordinate the County interdepartmental radio communications system.

3. Revenues. The Emergency Communications Network Fund shall include all revenues received from annual customer access fees.

4. Fund Manager. The Director of the Emergency Management Department or designee shall be the fund manager for the Emergency Communications Network Fund.