Washington State County Road Administration Board
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1 Washington State County Road Administration Board
2 Overview of Road Levy Diversion
3 Diversion Issue History CRAB created by the Legislature in 1965 Standards of Good Practice formulated
4 Agency Focus Enhance professionalism within County Road Departments throughout the state Ensure compliance by County Road Departments with adopted statutes and regulations
5 Duties of the CRABoard RCW Standards of Good Practice Reporting requirements Determine compliance Advise counties Administer grant programs
6 Organization Nine member board Elected officials and county engineers Distribution of membership Population Geographic Support staff Sixteen people
7 Standards of Good Practice Standards for the administration of county roads and the efficient movement of people and goods over county roads. RCW WAC through Compliance verified through various reports and official county visits
8 Certificate of Good Practice Annual certification County Engineer and Legislative Authority must certify compliance with Standards of Good Practice Forwarded to State Treasurer for disbursement of gas tax revenue
9 Grant Programs Rural Arterial Program (RAP) 1983 Reconstruction of county rural arterial system County Arterial Preservation Program (CAPP) 1990 Preservation of rural and urban paved arterials
10 Road Levy (Property Tax) Authority: Over 33% of county road revenues are local property taxes Senior Levy Limits: $1.80/$1,000 for current expenses $2.25/$1,000 for roads Sum of levies cannot exceed $4.05/$1,000 Property Tax Levy RCW Road Fund Levy RCW
11 Road Fund Diversion RCW : Any funds accruing to the county road fund shall be expended for proper road purposes. Funds not expended for proper road purposes are said to be diverted (Small d variety).
12 Road Fund Diversion Diversion or Big D refers to road levy intended for road fund but not deposited because they are earmarked for other purposes. RCW : expend any portion of the county road property tax revenues for any service to be provided in the unincorporated area of the county RCW : revenues produced shall be placed in a separate and identifiable account within the county s current expense fund.
13 Road Fund Diversion State Auditor s Office suggested procedures for handling diverted road levy: 1. Funds diverted shown as estimated revenue 2. Separated from regular property taxes 3. Receipted directly into current expense fund. (Must use BARS number and revenue account for diverted county road taxes ) 4. Develop accounting procedures that diverted funds were used to provide services in the unincorporated are of the county
14 Traffic Law Enforcement Very little guidance on limits or definitions of traffic law enforcement. Check RCW Allowable traffic law enforcement items: 1. Oversize/overweight vehicle enforcement on county roads; 2. Traffic law enforcement (work zone speed limits, etc.) 3. Accident Investigations and associated legal work If provided non-traffic law enforcement services, make efforts to substantiate the percentage assignments. Good internal accounting procedures to insure supportable cost data.
15 Impacts of Diversion RCW : Only those counties that during the preceding twelve months have spent all revenues collected for road purposes only for such purposes, including traffic law enforcement, are eligible to receive funds from the rural arterial trust account Exempt counties < 8,000 and counties with voter approved action (RCW ) Risk losing eligibility for RAP funds, regardless whether a county is using capital D diversion or small d diversion Loss of Certificate of Good practice and may jeopardize its gas tax revenues
16 Certification of Road Levy CRABoard responsible for county eligibility for Rural Arterial Program funds Counties submit a Road Levy Certification Form Rate and amount of the road levy Rate and amount for traffic law enforcement in accordance with RCW Rate and amount for any other purposes or service to be provided in the unincorporated area of the county (WAC ) See RCW for details
17 Certification of Road Levy Expenditures Certification of Road Levy Expenditures form must be submitted if: Diverting funds for traffic law enforcement Wants to remain eligible for RAP funds No special accounting requirements for expenditures Signed by county sheriff, county auditor, and chair of the board of county commissioners or the county executive
18 WAC References WAC Implementing the eligibility requirements WAX Ascertaining the road levy WAC Ascertaining the expenditures for traffic law enforcement
19 WAC References WAC Identifying eligible counties WAC Constraint of contract execution WAC Certification required
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