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Special Districts, Cities and Towns

Special Districts, Cities and Towns

King County provides various types of support to over 160 Special Districts countywide. Please use the listing of these services by functional area found below. More detail can be found under the tabs at left.



Accounts Payable

  • Process special district vouchers for payment
  • Provide customer service for special districts
  • Handles void, stop payment and affidavit requests for special districts
  • Provide assistance with requesting AP report 174 & 181
  • Maintain signature authorization forms

Treasury Operations

Bank Accounting
  • Cash Management Web ADI entries
  • Bank to Book reconciliation
  • Bank-related issues (pen and close accounts, online banking, change signers, statement requests, etc.)
  • ACH or Wire Transfer processing.
  • Book transfers
Debt Management
  • Inquiries regarding bond and debt service activity
  • Information about bonds issued by King County and its Special Districts
KC Investment Pool (KCIP)
Tax Receivables
  • Property Tax out of balance, discrepancy, & questions
  • Tax Receivable Reports requests, inquiries
  • Process Warrants
  • Warrant issuance and discrepancies
  • Warrant copy requests
Local Tax Increment Finance (LTIF) for funding public improvements

In 2021 and 2023 the Washington State Legislature passed bills authorizing local governments to establish Local Tax Increment Finance (LTIF) areas or “increment areas” to fund certain public improvements. An “increment area” is an area where regular property taxes are apportioned to fund public improvement projects.  Learn more about the requirements, restrictions, requisite actions, tax levy impact, and how the LTIF program works here: Special Notice: Legislative changes to tax increment financing ( Contact the Department of Revenue at (360) 534-1400 for more information.

Financial Accounting Unit

  • Request for Overlapping Debt Information
  • GASB 40 Disclosure Information
  • Questions regarding Cash Impaired Investments
  • Questions regarding Debt Service Fund
  • Provides assistance when customer is having difficulty balancing report or solving a discrepancy
  • Customers wants to Add, Delete, Change a fund number, or name change for district or fund
  • Provide assistance on what account number to use in special occurrences
  • Provide abatement information for annual financial reporting
  • Questions regarding School Apportionment Entries
  • Accounting questions

Financial Systems & Services Team

Special District GL JE Smart Spreadsheets
  • Process Journal Entries
  • Update Email Address where reports are sent to (only able to have one email address on file per SPD)
  • Provide research and back up for unknown entries in GL reports
  • Questions regarding Month-end close date and reports distribution date
  • Need a blank JE form & Journal Entry instructions
Special District Reports
  • Issues with receiving daily/monthly GL reports
  • Provide current & past GL reports
  • Issues with report data

Department of Assessments

Department of Elections

  • To report a resignation or appointment (Commissioner/Person in charge)

District Court

  • Question regarding District Court transactions for Cities and Towns