Washington Revised Code Title 35A. Optional Municipal Code § 35A.37.010. Segregating and accounting

(1) Accounting funds as required by RCW 35.37.010;

(2) Annexation and consolidation fund as required by chapters 35.10 and 35.13 RCW;

(3) Assessment fund as required by RCW 8.12.480;

(4) Equipment rental fund as authorized by RCW 35.21.088;

(5) Current expense fund as required by RCW 35.37.010, usually referred to as the general fund;

(6) Local improvement guaranty fund as required by RCW 35.54.010;

(7) An indebtedness and sinking fund, together with separate funds for utilities and institutions as required by RCW 35.37.020;

(8) Local improvement district fund and revolving fund as required by RCW 35.45.130 and 35.48.010;

(9) City street fund as required by chapter 35.76 RCW and RCW 47.24.040;

(10) Firefighters' relief and pension fund as required by chapters 41.16 and 41.18 RCW;

(11) Police relief and pension fund as required by RCW 41.20.130 and 63.32.030;

(12) First-class cities' employees retirement and pension system as authorized by chapter 41.28 RCW;

(13) Applicable rules of the state auditor.