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Whatcom County · Fund #1240 · Special Revenue
Whatcom Countywide Emergency Medical Services Fund
Whatcom County's Countywide Emergency Medical Services Fund (Fund 1240, formerly Fund 130) accounts for revenues and expenditures of the county-administered EMS system, primarily Advanced Life Support (ALS). Three ...
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Special Revenue
Whatcom County
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About this fund
Whatcom County's Countywide Emergency Medical Services Fund (Fund 1240, formerly Fund 130) accounts for revenues and expenditures of the county-administered EMS system, primarily Advanced Life Support (ALS).
Three revenue streams flow into this fund:
- 22 cents per $1,000 EMS property-tax levy (2024 rate) under RCW 84.52.069 — shows up as "EMS District Whatcom County" on tax bills
- 0.10% additional voter-approved County/City sales tax under RCW 82.14.450 (the older 0.10%, distinct from the 2023 Justice Project 0.20%); 2/3 to EMS, 1/3 to criminal-justice purposes split 60% county / 40% cities by population
- User fees, Medicaid reimbursements, miscellaneous revenue
The County transfers $1.5M/yr from the criminal-justice portion of the fund to the General Fund to support Sheriff and Prosecuting Attorney operations.
Authorization
The legal basis for the fund.
RCW citation: RCW 84.52.069 (EMS property tax); RCW 82.14.450 (older 0.10% sales tax)
Multi-year balance ledger
Year-by-year revenue, spending, and ending balance from the city's budget and CAFRs.
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Where the money goes
Top spending categories from documented budget line items.
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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.
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Discussed in meetings
Real Briefings that mention this fund.
The Bellingham City Council's Budget and Finance Committee convened on June 1, 2026, for a single informational item: the formal kickoff of the city's 2027 budget development process. Mayor Kim Lund presented a memo ...
The Bellingham City Council's Public Health, Safety, Justice and Equity Committee met on June 1, 2026, chaired by Council Member Dan Hammill, with Council Members Huffman and Williams joining as committee members. ...
The Bellingham City Council Budget and Finance Committee convened on May 18, 2026, with three agenda items. The committee was chaired by Council Member Lisa Anderson, with two substitute members joining in place of the ...
The Bellingham City Council's May 18, 2026 regular meeting was anchored by a substantive and emotionally resonant presentation from the Keep Washington Working Act (KWW) Advisory Work Group, a citizen body formed by the ...
The Bellingham City Council's Public Works and Natural Resources Committee met on May 18, 2026 to review and discuss a proposed ordinance — Agenda Bill 24933 — that would add a new Chapter 11.05 to the Bellingham ...
The Whatcom County Council held a significant meeting on May 12, 2026, dominated by extensive public testimony and debate over the proposed Lummi Island ferry taxing district. The council passed the ferry district ...
The Whatcom County Council's Criminal Justice and Public Safety Committee advanced a significant resolution establishing budget parameters for the county's new jail and behavioral care center project, but only after ...
Whatcom County's Public Works Department delivered a comprehensive quarterly update to the Council's Public Works and Health Committee during a brief 19-minute meeting on May 12, 2026. Director Costa presented updates ...
The Bellingham City Council held a compact regular meeting on May 11, 2026, completing business in under an hour. The meeting's most consequential action was the adoption of Resolution #2026-10, creating a limited-term ...
The Bellingham City Council's Parks and Recreation Committee met on May 11, 2026, for a single-item session focused entirely on AB 24926, a resolution to adopt the 2026 Parks, Recreation & Open Space Plan (commonly ...
Methodology note
Real Record tracks Fund 1240 as the Whatcom Countywide EMS Fund. The two RCW 82.14.450 increments (0.10% older + 0.20% Justice Project) are tracked as separate revenue_sources because the distribution and purpose differ.
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