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(b) The information that agencies provide to the department, and 1 that the department tracks and reports on under this subsection, must 2 include, at a minimum: 3 (i) The amount of each expenditure that provides direct and 4 meaningful benefits to vulnerable populations within the boundaries 5 of overburdened communities; 6 (ii) An explanation of how the expenditure provides such 7 benefits; 8 (iii) The methods by which overburdened communities and 9 vulnerable populations were identified by the agency and an 10 explanation of the outcomes of those identification processes, 11 including the geographic location impacted by the expenditure where 12 relevant, and the geographic boundaries of overburdened communities 13 identified by the agency; 14 (iv) The amount of each expenditure used for programs, 15 activities, or projects formally supported by a resolution of an 16 Indian tribe; and 17 (v) For expenditures that do not meet, or it is unclear whether 18 they meet, (b)(i) or (iv) of this subsection, an explanation of why. 19 (c) The department, in consultation with the environmental 20 justice council and the office of financial management, and in 21 coordination with reporting under RCW 70A.65.300, must report to the 22 appropriate committees of the legislature by September 30, 2024, on 23 the following: 24 (i) A summary of the information provided by agencies through the 25 process in this subsection; and 26 (ii) Any recommendations for improvements to the process under 27 this subsection or potential amendments to RCW 70A.65.030, 28 70A.65.230, or 70A.02.080, or other statutes relevant to this 29 subsection. In making recommendations, the department must consider 30 any statutory changes necessary to ensure consistent tracking of the 31 uses of climate commitment account funds, including standardization 32 or coordination of the process for identifying the overburdened 33 communities used for purposes of tracking expenditures and the 34 methods for determining whether an expenditure contributes a direct 35 and meaningful benefit to a vulnerable population or overburdened 36 community. 37 (d) "Climate commitment act accounts" means the carbon emissions 38 reduction account created in RCW 70A.65.240, the climate commitment 39 account created in RCW 70A.65.260, the natural climate solutions 40 p. 406 ESSB 5187.SL