General Provisions that Apply to Special Districts

One criticism of special purpose districts is that they are not as accountable as cities, towns and counties. Districts with elected boards are accountable to the voters and to the customers who use their services. Some of the special district statutes detail procedures and require the legislative bodies to create budgets, plans and various reports, while others are silent.

In Washington, most of the basic legal guidelines set out by the legislature for the conduct of government apply to all political subdivisions of the state. MRSC's publication, Knowing the Territory: Basic Legal Guidelines for Washington City and County Officials, though written for county and city officials, may be of value for understanding many of those requirements. Some of the general requirements and procedural guidelines applicable to special purpose districts are noted below:

• Annual reporting of special district to county auditor - RCW 36.96.090  (Special District definedRCW 36.96.010 (1))
• Annual reports - RCW 43.09.230  - Applicable to all local governments
• Audits by state - RCW 43.09.260 - Applicable to all local governments
• Budgets of taxing districts filed with county - RCW 84.52.020 - (Taxing District defined RCW 84.04.120)
  • Taxing district hearing on  property tax levies - RCW 84.55.120
• Code of ethics for municipal officers - Ch. 42.23 RCW  (Municipality defined RCW 42.23.020)
• Credit card use - RCW 43.09.2855  - All Local governments
• Interlocal cooperation, Ch. 39.34 RCW  - All public agencies  (Public Agency defined RCW 39.34.020(1))
• Open Public Meetings Act, Ch. 42.30 RCW  - All public agencies (Public Agency defined RCW 42.20.020(1))
  • Open Public Meetings Act, MRSC
• Private interests in public contracts, Ch. 42.23 RCW  - All municipalities (Municipality defined RCW 42.23.020(1))
• Public disclosure - Ch. 42.17 RCW  - All state agencies and all local agencies - See exceptions (Definition of Agency RCW 42.17.020(2) and Definition of Public Record) RCW 42.17.020(41))
• Public Records - Ch. 42.56 RCW - All state and local agencies (Agency defined RCW 42.17.020(2))
• Public records retention - Ch. 40.14 RCW  - Any agency of the state of Washington
  • Records and Information Management Publications for State and Local Government Agencies, Secretary of State
• Public works purchasing - Ch. 39.04 RCW  (Municipality defined   RCW 39.04.010 - excludes various diking and drainage districts)
• Recycled product procurement - Ch. 43.19A RCW  - All local and state governmental agencies  (Local Government defined RCW 43.19A.010(4))
• Service agreements - Ch. 36.115 RCW  - Local governments - (Local Government defined RCW 36.115.020(4)  -  Definition of Special District RCW 36.115.020(6))
• System of accounting for local governments -  RCW 43.09.200  - All local governments
  • Budgeting, Accounting and Reporting System (BARS)
• State Environmental Policy Act (SEPA), Ch. 43.21C RCW  - All branches of government of this state, including state agencies, municipal and public corporations, and counties
  • Special Districts and State Agencies, Ch. 13 of the SEPA Handbook (contains 2003 updates)
• Use of public funds and lending of credit, Washington State Constitution Article 7, Section 1, Amendment 14, and Article 8, Section 7
• Whistleblower Act, Ch. 42.41 RCW  -  Local governments -  (Local Government defined RCW 42.41.020(2))