Note: AG Opinion AGO 2002 No. 2 addresses the applicability of this definition to associations comprised of counties, county officials, cities, and port districts, stating “While associations comprised of counties or local public officers are not ‘agencies’ as defined in RCW 42.17A.005(2), they could in certain circumstances be found to be ‘functional equivalents’ of agencies for purposes of applying particular portions of the Public Disclosure Act; this would be greatly dependent on the facts of a particular case.” WAC 44-14-01001 provides additional information, including the following four-factor test applied by the courts on a case-by-case basis: