Whatcom County Jail Fund accounts for the additional 0.10% sales tax passed by Whatcom voters under RCW 82.14.350 to be used for costs associated with detention facilities. The General Fund transfers approximately $8.9 ...
ActiveSpecial RevenueWhatcom County
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About this fund
Whatcom County Jail Fund accounts for the additional 0.10% sales tax passed by Whatcom voters under RCW 82.14.350 to be used for costs associated with detention facilities. The General Fund transfers approximately $8.9 million per year (2025-2026 biennium) to support Corrections Bureau operating costs.
The County's Main Jail (311 Grand Ave) was designed for 148 beds with operational capacity of 212 via double-bunking. The Minimum Security Correction Facility on Bakerview Rd. opened in 2006 with 150 beds. Combined operational capacity falls below the historical average daily population — a structural pressure underlying the 2023 Justice Project ballot measure (RCW 82.14.450, 0.20% sales tax) for a new facility.
Year-by-year revenue, spending, and ending balance from the city's budget and CAFRs.
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Outstanding debt
Active bond and loan obligations managed by the Whatcom County Treasurer for this jurisdiction. Source: quarterly Treasurer Debt Portfolio (auto-refreshed when published).
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Where the money goes
Top spending categories from documented budget line items.
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Where the money went
Actual outflows from the City's vendor-payment ledger — every payment with recipient, project, and line description, presented unfiltered. Categorical "Where the money goes" shows the budgeted intent; this section shows the real disbursements.
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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.
Real Record tracks Fund 1350 as the Whatcom County Jail Fund. Revenue and spending shown here are extracted from the County's Adopted Budget Books. The 0.10% RCW 82.14.350 jail sales tax is distinct from the 0.20% RCW 82.14.450 Justice Project tax; the destination fund for the latter is not yet documented in the 2025-2026 biennial budget.
