(1) RCW 36.33.065 does not authorize a board of county commissioners to establish a special fund for the payment of only a certain category of claims against a county; i.e., tort claims not covered by insurance; however, RCW 36.33.020, authorizing the creation of one or more county cumulative reserve funds for specified county purposes, does authorize a board of county commissioners to establish such a special county fund for the payment of tort claims not covered by insurance. (2) Except as provided by RCW 36.29.020, any interest earned through the investment of monies in a county cumulative reserve fund established under RCW 36.33.020, would properly be creditable to the cumulative reserve fund from which the particular investments were made.
Bob Ferguson