(1) The early start account is created in the custody of the state treasurer. Revenues in the account shall consist of appropriations by the legislature and all other sources deposited into the account. Expenditures from the account may be used only for the purposes listed in RCW
43.216.080. All receipts from local governments, school districts, institutions of higher education as defined in RCW
28B.10.016, and nonprofit organizations must be deposited into the account.
(2) The department oversees the account. Only the secretary or the secretary's designee may authorize expenditures from the account. The account is subject to allotment procedures under chapter
43.88 RCW, but an appropriation is not required for expenditures.
(3) The department shall separately track funds received for each local government, school district, institution of higher education as defined in RCW
28B.10.016, or nonprofit organization that deposits funds into the account. Expenditures from these funds may be used only for the purposes listed in RCW
43.216.080 as identified in writing with the department by the contributing local government, school district, institution of higher education as defined in RCW
28B.10.016, or nonprofit organization.