Chapter 3.04
FUNDS1
Sections:
3.04.010 Airport fund – Creation.
3.04.020 Airport fund – Funding.
3.04.030 Airport fund – Use.
3.04.040 Alcoholism fund – Establishment – Funding – Use.
3.04.050 Arterial highway fund – Established.
3.04.060 Arterial highway fund – Funding.
3.04.070 Arterial highway fund – Use.
3.04.080 Cemetery fund – Establishment – Funding – Use.
3.04.090 Cemetery endowment care fund – Creation – Funding.
3.04.100 Cemetery endowment care fund – Investment.
3.04.110 Cemetery endowment care fund – Keeping – Money payments.
3.04.120 Cemetery endowment care fund – Use.
3.04.125 Repealed.
3.04.190 Equipment reserve fund – Funding – Expenditures.
3.04.265 Golf course fund.
3.04.267 Repealed.
3.04.270 Landscaping and community beautification and gift cumulative reserve fund – Use.
3.04.280 Landscaping and community beautification and gift cumulative reserve fund – Designation of use of gifts.
3.04.290 Library change fund – Establishment.
3.04.330 Local improvement guaranty fund – Reestablishment.
3.04.340 Local improvement revolving fund – Creation.
3.04.350 Local improvement revolving fund – Funding.
3.04.360 Local improvement revolving fund – Overdraws.
3.04.365 Repealed.
3.04.370 P.E.P. reimbursable fund – Established – Purpose.
3.04.380 Recreation trails fund – Established – Deposits – Use.
3.04.390 Revenue sharing trust fund – Created.
3.04.400 Revenue sharing trust fund – Source of moneys.
3.04.410 Revenue sharing trust fund – Disbursements.
3.04.420 Revenue sharing trust fund – Investments.
3.04.430 Sewer cumulative reserve fund – Established.
3.04.440 Sewer cumulative reserve fund – Funding.
3.04.450 Sewer cumulative reserve fund – Use.
3.04.460 Repealed.
3.04.470 Housing and community economic development fund – Creation.
3.04.480 Housing and community economic development fund – Accounts.
3.04.490 Insurance fund.
3.04.500 General fund – Sick leave qualifying account.
3.04.510 Repealed.
3.04.520 Repealed.
3.04.530 Repealed.
3.04.540 Valley drug task force fund.
3.04.550 Narcotics task force buy fund.
3.04.560 Mitigation impact fund.
3.04.570 Narcotics buy fund.
3.04.571 Sound Transit commercial tenant area fund – Created.
3.04.572 Sound Transit commercial tenant area fund – Administration.
3.04.600 Change funds created.
3.04.610 Petty cash and investigation funds created.
3.04.620 Transit center property management revolving fund created.
3.04.010 Airport fund – Creation.
There is created in the budget of the city a fund to be known as the “airport fund.” The fund shall remain intact from year to year as provided in RCW 14.08.120(3). (1957 code § 1.36.130.)
3.04.020 Airport fund – Funding.
There shall be allocated to such fund all revenues obtained from the ownership, control and operation of the Auburn airport and all funds appropriated therefor by the city council, raised by taxation or otherwise. (1957 code § 1.36.131.)
3.04.030 Airport fund – Use.
A. All moneys in the airport fund shall be used to:
1. Finance the maintenance and operational expenses of the airport;
2. Make payments of interest on or current principal requirements of any outstanding bonds or certificates issued for the acquisition, improvement or extension thereof, including those authorized pursuant to Ordinance No. 2278.
B. Any funds in excess of the foregoing requirements shall be utilized to finance the extension or improvement of the municipal airport facilities, or any other air navigation facilities constructed or maintained by the city. (1957 code § 1.36.132.)
3.04.040 Alcoholism fund – Establishment – Funding – Use.
There is established, retroactive to January 1, 1973, in the finance department of the city an “alcoholism fund” into which the city’s two percent of the state liquor taxes and profits shall be deposited for the support of an alcoholism program approved by the Washington State Department of Social and Health Services. (Ord. 2805 § 1, 1974.)
3.04.050 Arterial highway fund – Established.
There is established in the office of the finance director of the city a new fund to be known as the “arterial highway fund.” (1957 code § 1.36.090.)
3.04.060 Arterial highway fund – Funding.
All moneys received by the city pursuant to the provisions of Chapter 7, Extraordinary Session, of the laws of the state for the year 1961, shall be deposited in the arterial highway fund by the finance director of the city. (1957 code § 1.36.091.)
3.04.070 Arterial highway fund – Use.
All moneys in the arterial highway fund shall be used exclusively for the construction, improvement and repair of arterial highways located within the city limits in accordance with the approved comprehensive six-year street program of the city previously submitted to the Department of Highways of the state pursuant to the provisions of Chapter 195 of the laws of the state for the year 1961. (1957 code § 1.36.092.)
3.04.080 Cemetery fund – Establishment – Funding – Use.
There is created and established a separate fund to be known as a “cemetery fund” for the purpose of depositing therein all revenues received in the operation of the cemetery of the city, except such revenues as are covered in ACC 3.04.090. The cemetery fund shall be a fund separate and apart from any and all other funds and shall be set up and operated by the finance director of the city, and said funds shall be used to pay all expenses incurred in the operation and maintenance of the Auburn cemetery. All revenues from the operation of the cemetery of the city are to be deposited into the fund and all expenses itemized in the cemetery section of the budget for the city are to be paid out of the cemetery fund. (1957 code § 1.36.020.)
3.04.090 Cemetery endowment care fund – Creation – Funding.
There is created a fund to be known as the “cemetery endowment care fund,” into which there shall be paid 15 percent of the proceeds received from the sale of each grave, each niche and each crypt The fund shall be irreducible in principal and no part of the income therefrom shall ever be used for any other purpose than as specified in ACC 3.04.120. (Ord. 3972 § 1, 1984; Ord. 3853 § 1, 1983; 1957 code § 1.36.030.)
3.04.100 Cemetery endowment care fund – Investment.
City of Auburn cemetery endowment care funds shall be invested in accordance with the provisions of RCW 68.44.030 and 30.24.020 of the laws of the state of Washington subject to the following restrictions:
A. No officer or director of the city of Auburn cemetery authority, trustee of the endowment care or special care funds or spouse, sibling, parent, grandparent, or issue of such officer, director, or trustee, shall borrow any such funds for himself, directly or indirectly.
B. No funds shall be loaned to the cemetery authority, its agents, or employees, or to any corporation, partnership, or other business entity in which the cemetery authority has any ownership interest.
C. No funds shall be invested with persons or business entities operating in a business field directly related to cemeteries including, but not limited to, mortuaries, monument production and sales, florists, and rental of funeral facilities.
D. Notwithstanding any other provisions contained in this section, funds may be invested in any commercial bank, mutual savings bank or savings and loan association duly chartered and operating under the laws of the United States or statutes of the state of Washington.
E. The Auburn finance director is authorized to acquire and retain every kind of property, real, personal, or mixed, and every kind of investment specifically including but not by way of limitation,
debentures and other corporate obligations, and stocks, preferred or common, which men of prudence, discretion and intelligence acquire for their own account. (Ord. 3705 § 2, 1981.)
3.04.110 Cemetery endowment care fund – Keeping – Money payments.
All money received or obtained in the manner provided in ACC 3.04.090 shall be deposited with the finance director and shall be kept separate and apart in the fund known as the cemetery endowment care fund and shall be paid out by the finance director only upon vouchers drawn by the order of the city council and endorsed by the mayor and attested by the city clerk. (Ord. 3818 § 5, 1982; 1957 code § 1.36.032.)
3.04.120 Cemetery endowment care fund – Use.
The net interest or income from investments made of the fund created by ACC 3.04.090 shall be used only and exclusively in the care of the lots and in the improvement or embellishment of the cemetery or the erection or preservation of any buildings or structures, fences or walks erected or to be erected upon the cemetery or for the repair, preservation, erection or renewal of any tomb, monument, grave, stone, fence, railing or other erection in or around the cemetery lot or plat or for planting and cultivating trees, shrubs, flowers or plants in or around the lot or plat or for improving or embellishing the cemetery in any other manner or form consistent with the design and purpose of the city; provided, the expenditure of the income from the fund and the purpose for which it is to be used shall be first authorized by the city council and such authorization entered upon its minutes. (1957 code § 1.36.033.)
3.04.125 Cemetery change fund – Establishment.
Repealed by Ord. 5742. (Ord. 4495 § 1, 1991; Ord. 3678 § 1, 1981.)
3.04.190 Equipment reserve fund – Funding – Expenditures.
The director of finance shall have the responsibility of making the budget transfers in the budget and maintaining the necessary individual records to assure each contributing fund the availability of funds for the replacement of or the acquisition of new municipal equipment which is needed once it has been depreciated or written off. Expenditures for the purchase or replacement of equipment shall be expended only to the degree of that particular department’s capital interest in the fund. (1957 code § 1.36.180.)
3.04.265 Golf course fund.
A. There is created in the budget of the city a fund to be known as the “golf course fund.” Such fund shall remain intact from year to year.
B. There shall be allocated to the fund all revenues obtained from the ownership, control and operation of the Auburn Golf Course and all funds appropriated therefor by the city council, raised by taxation or otherwise.
C. There shall be $22,295 transferred from the special parks fund to the golf course fund.
D. All moneys in the golf course fund shall be used.
1. To finance the maintenance and operational expenses of the Auburn Golf Course;
2. To make payments of interest on or current principal requirements of any outstanding bonds or certificates issued for the acquisition, improvement or extension thereof, including those authorized;
3. Any funds in excess of the foregoing requirements shall be utilized to finance the improvements of the Auburn Golf Course. (Ord. 4089, 1985.)
3.04.267 Golf course petty cash and change fund.
Repealed by Ord. 5742. (Ord. 4264 § 1, 1988.)
3.04.270 Landscaping and community beautification and gift cumulative reserve fund – Use.
The Auburn landscaping and community beautification and gift cumulative reserve fund shall be used for the purpose of receiving gifts and donations of moneys to the fund and the cumulative reserve funds shall be used for the purpose of city landscaping and community beautification projects and for such special purposes as any donors of any such money or gifts to such fund might specify, as approved by the planning, beautification and building codes committee. (1957 code § 1.36.200.)
3.04.280 Landscaping and community beautification and gift cumulative reserve fund – Designation of use of gifts.
Any person or party making a gift or donation to the fund referred to in ACC 3.04.270 may, in doing so, designate that the materials purchased with the gifts or donations shall be inscribed in a suitable manner with a dedication or memorial to a person, place or thing, as directed by the donor; provided, however, that the city reserves the right to reject any such gift or donation at the option of the city for whatever reason the city deems proper. The planning, beautification and building codes committee shall recommend to the city council the acceptance or rejection of the gifts or donations. (1957 code § 1.36.210.)
3.04.290 Library change fund – Establishment.
The finance director is authorized to establish, for the benefit and use of the Auburn municipal library, a change and incidental expense fund in the sum of $125.00 to be used for the purpose of making change for library patrons and paying for incidental expenses. (Ord. 4191 § 1, 1986; Ord. 4110 § 3, 1986; Ord. 2863 § 1, 1975.)
3.04.330 Local improvement guaranty fund – Reestablishment.
That certain fund in the treasury of the city heretofore created and now being maintained and known and designated as the “local improvement guaranty fund” shall continue to be operated and maintained under the provisions of Chapter 209 of the Session Laws of Washington of the year 1927 (Chapter 35.54 RCW) and the laws of the state supplementary thereto and amendatory thereof. (1957 code § 1.36.050.)
3.04.340 Local improvement revolving fund – Creation.
There is created in the city treasury a special fund to be known and designated as the “local improvement revolving fund.” (1957 code § 1.36.060.)
3.04.350 Local improvement revolving fund – Funding.
The finance director shall credit all interest accruing on daily bank balances of local improvement funds to the local improvement revolving fund. (1957 code § 1.36.061.)
3.04.360 Local improvement revolving fund – Overdraws.
The finance director is authorized and directed to overdraw the local improvement revolving fund in any amount necessary to purchase any and all local improvement bonds which may mature after the ordinance codified herein becomes effective, and for which there is insufficient money in the local improvement fund available for the payment of the bonds, but sufficient outstanding valid unpaid assessments to pay the same, or where the deficiency in such local improvement fund shall not exceed the sum of $100.00. (1957 code § 1.36.064.)
3.04.365 Municipal court petty cash and change fund.
Repealed by Ord. 5742. (Ord. 4540 § 1, 1992.)
3.04.370 P.E.P. reimbursable fund – Established – Purpose.
There is created and established in the treasury of the city a new fund and such fund is designated as the “P.E.P. reimbursement fund” and shall be used for the purpose of paying employees hired under the public employment program and receiving the money necessary for that purpose. (1957 code § 1.36.220.)
3.04.380 Recreation trails fund – Established – Deposits – Use.
There is established, within the department of finance of the city, a “recreation trails fund,” retroactive to January 1, 1973, wherein there shall be deposited one-half of one percent of the gas tax moneys received by the city, which money shall be appropriated for recreation trails developed within the city. (Ord. 2806 § 1, 1974.)
3.04.390 Revenue sharing trust fund – Created.
There is created in the office of the city director of finance a fund to be known as the revenue sharing trust fund. (1957 code § 1.36.230.)
3.04.400 Revenue sharing trust fund – Source of moneys.
All moneys received from the United States government under the provisions of any federal sharing plan which has been enacted or which may be enacted in the future shall be deposited into the revenue sharing trust fund, together with any interest earned from investments of the fund. (1957 code § 1.36.240.)
3.04.410 Revenue sharing trust fund – Disbursements.
Disbursements from the fund shall be as directed by the city council, subject to any rules and regulations which may be promulgated by the United States Department of the Treasury with respect thereto. (1957 code § 1.36.250.)
3.04.420 Revenue sharing trust fund – Investments.
The finance director is authorized to invest such portion of the fund as in his judgment he deems reasonable and prudent. (1957 code § 1.36.260.)
3.04.430 Sewer cumulative reserve fund – Established.
There is established in the office of the director of finance of the city a fund to be hereinafter known as the “sewer cumulative reserve fund.” (1957 code § 1.36.080.)
3.04.440 Sewer cumulative reserve fund – Funding.
All charges made to properties connecting to and being served by a sewer line, which charges are made in lieu of assessments for sewer service, shall be collected by the finance director from the owners of the respective properties and deposited in the sewer cumulative reserve fund. Properties which have not been assessed for sewer service or sewer lines or sewer connections shall be charged for the same in lieu of assessments according to the ordinances of the city. (1957 code § 1.36.081.)
3.04.450 Sewer cumulative reserve fund – Use.
The city fund No. 408, sewer cumulative reserve fund, is closed and all assets and liabilities of stated fund 408 are transferred to city fund No. 440, water-sewer construction fund. (Ord. 3151 § 1, 1977; Ord. 3140 § 1, 1976; 1957 code § 1.36.082.)
3.04.460 Special parks and recreation programs trust fund.
Repealed by Ord. 5742. (Ord. 5400 § 1, 2000; Ord. 4536 § 1, 1992; Ord. 4110 § 1, 1986; Ord. 2889 §§ 1 – 3, 1975.)
3.04.470 Housing and community economic development fund – Creation.
There is created and established in the treasury of the city a special fund to be called the “housing and community economic development fund” in which to develop and disburse all moneys received by the city for building demolition and repair programs, and senior citizens’ food nutrition programs and similar subsequent programs that may be set up and funded as block grant funds under Title 1 of the Community Development Act of 1974. (Ord. 3019 § 1, 1975.)
3.04.480 Housing and community economic development fund – Accounts.
To establish accountability for the fund as set forth in ACC 3.04.470, the finance director shall establish the following accounts to receive and disburse the funds referred to:
Account No. 119 – Housing and Community Economic Development Fund
Revenue
119 000 333 300 Physical environment
119 000 333 600 Physical health
Expenditures
119 000 538 200 Housing
119 000 551 200 Nutrition
(Ord. 3019 § 2, 1975.)
3.04.490 Insurance fund.
There is created a new city fund, to be known as the “insurance fund” to reserve amounts for the eventual payment of insurance claims.
Expenditures from the insurance fund will be for payment to former city employees who have qualified for state unemployment compensation as a result of their employment with the city, and/or other insurance claims and reserves as approved by the city council. (Ord. 3299 § 1, 1978.)
3.04.500 General fund – Sick leave qualifying account.
A. There is created in the general fund a separate account to be known as the “sick leave qualifying account,” to be used for payments made to certain city employees on account of sickness for the purpose of excluding such payments from the meaning of “wages” under Federal Old Age and Survivor’s Insurance.
B. The finance director shall develop an accounting plan and payroll procedures sufficient to meet the requirement of federal statutes and regulations for the purpose of implementing subsection A of this section.
C. This sick leave account shall apply to all officers and employees of the city including those subject to the Law Enforcement Officers and Firefighters Act (LEOFF Act; Chapter 41.26 RCW). Uniformed employees covered under the LEOFF Act – Plan 1, shall apply for disability retirement under the provisions of RCW 41.26.120.
D. Payments to employees pursuant to this section shall be included in compensation reported to the Employees’ Retirement System.
E. The finance director shall budget sums adequate to cover payment of sick leave during each fiscal year and periodically transfer to the sick leave account in the general fund moneys sufficient to reimburse the sick leave account for payments on account of sickness as provided in this section. Funds placed in the sick leave account shall lapse at the end of the fiscal year.
F. All other leaves of absence with pay regardless of how denominated shall not, in accordance with Social Security law and regulations, be excludable as taxable wages under OASI. (Ord. 3564 §§ 1 – 6, 1980.)
3.04.510 Senior citizen center petty cash fund.
Repealed by Ord. 5742. (Ord. 5242 § 1, 1999; Ord. 4536 § 2, 1992; Ord. 4110 § 2, 1986; Ord. 4041 § 2, 1985.)
3.04.520 Finance department petty cash fund.
Repealed by Ord. 5742. (Ord. 5565 § 1, 2001; Ord. 4326 § 1, 1989; Ord. 4110 § 4, 1986.)
3.04.530 Airport department change fund.
Repealed by Ord. 5742. (Ord. 5443 § 1, 2000; Ord. 4110 § 5, 1986.)
3.04.540 Valley drug task force fund.
There is created and established in the treasury of the city a petty cash fund to be called the “Valley drug task force fund” in the amount of $200.00 for the purpose of having small amounts of money for administrative expenses in conjunction with that activity. (Ord. 4271 § 1, 1988.)
3.04.550 Narcotics task force buy fund.
There is created and established in the treasury of the city a fund to be called the “narcotics task force buy fund” in the maximum of $10,000 for the purpose of financing law enforcement and investigation activities of the valley drug task force. (Ord. 4272 § 1, 1988.)
3.04.560 Mitigation impact fund.
A. There is hereby created a new city of Auburn fund, to be known as the “mitigation impact fund.”
B. Receipts into the mitigation impact fund will be from negotiated mitigation agreements between the city and developer. School impact fees will be treated in accordance with Chapter 19.02 ACC.
C. Expenditures from the mitigation impact fund will be used to mitigate costs associated with the growth. (Ord. 5155 §§ 1, 2, 3, 1998.)
3.04.570 Narcotics buy fund.
A fund to be called the “narcotics buy fund” is hereby created and established in the treasury of the city of Auburn in the maximum amount of $10,000 for the purpose of financing law enforcement and investigation activities of the narcotic unit. (Ord. 5697 § 1, 2002.)
3.04.571 Sound Transit commercial tenant area fund – Created.2
There is created a new fund in the treasury of the city, and all lease, rental, and related revenue collected from tenants in the Sound Transit commercial tenant area shall be placed in this fund to be used solely for the purpose of paying all or any of the operating and capital costs of the commercial tenant area. (Ord. 5729 § 1, 2002.)
3.04.572 Sound Transit commercial tenant area fund – Administration.3
The fund shall be administered by the mayor or designee in accordance with applicable governmental accounting standards and requirements of the Revised Code of Washington (RCW). (Ord. 5729 § 1, 2002.)
3.04.600 Change funds created.
The finance director is herewith authorized to establish the following change funds throughout the city. Change funds will be used for the purpose of making change from cash for patrons of the city.
|
Department |
Location |
Amount |
|
Finance |
25 W. Main St. |
$400.00 |
|
Parks – Recreation |
910 9th St. |
$700.00 |
|
Parks – Senior center |
808 9th St. |
$100.00 |
|
Municipal court |
340 E. Main St. |
$200.00 |
|
Cemetery |
2020 Mtn. View Rd. |
$100.00 |
|
Building |
25 W. Main St. |
$200.00 |
|
Detention facility |
25 W. Main St. |
$200.00 |
|
City clerk |
25 W. Main St. |
$100.00 |
|
Police |
340 E. Main St. |
$200.00 |
|
Golf course pro shop |
29630 Green River Rd. NE |
$800.00 |
|
Total |
|
$3,000.00 |
(Ord. 6250 § 1, 2009; Ord. 6079 § 1, 2007; Ord. 5907 § 1, 2005; Ord. 5895 § 1, 2005; Ord. 5804 § 1, 2003; Ord. 5742 § 1, 2003.)
3.04.610 Petty cash and investigation funds created.
The finance director is herewith authorized to establish the following petty cash and special investigation funds throughout the city. Petty cash funds will be used to purchase incidental supplies and other necessary incidental expenses. Special investigation funds will be used for law enforcement and investigation in the police department. The city finance director shall reimburse the funds from time to time for expenses outstanding to make the cash balance equivalent to authorized amount.
|
Department |
Location |
Amount |
|
Finance petty cash |
25 W. Main St. |
$700.00 |
|
City clerk petty cash |
25 W. Main St. |
$100.00 |
|
Parks – Recreation petty cash |
910 9th St. |
$500.00 |
|
Parks – Senior center petty cash |
808 9th St. |
$500.00 |
|
Municipal court petty cash |
340 E. Main St. |
$100.00 |
|
Police petty cash |
340 E. Main St. |
$400.00 |
|
Police special investigation |
340 E. Main St. |
$1,000.00 |
|
Police special investigation |
340 E. Main St. |
$10,000.00 |
|
Fire petty cash |
1101 D St. NE |
$250.00 |
|
Golf course petty cash |
29630 Green River Rd. NE |
$200.00 |
|
Cemetery |
2020 Mtn. View Rd. |
$100.00 |
|
M & O |
1305 C St. SW |
$300.00 |
|
|
|
$14,150.00 |
(Ord. 6250 § 2, 2009; Ord. 6079 § 2, 2007; Ord. 5895 § 2, 2005; Ord. 5742 § 2, 2003.)
3.04.620 Transit center property management revolving fund created.
The city finance director is hereby authorized to establish a revolving working fund to be known as the “transit center property management fund” which fund is hereby created by the city, and the city finance director is designated the custodian thereof; and further, the amount to originally fund said fund is herewith determined to be $1,500. (Ord. 5978 § 1, 2006.)
For statutory provisions including that code city funds and accounts are governed by the general law, see RCW 35A.40.010; for provisions regarding special purpose funds, see Ch. 35A.37 RCW; for provisions on cumulative reserve funds, see RCW 35.21.070 and 35.21.080.For provisions on the advance travel expense revolving fund, see Ch. 2.54 ACC, for provisions on the sidewalk construction fund, see Ch. 12.12 ACC; for provisions on the water fund, see Ch. 13.04 ACC; for provisions on the equipment rental fund, see Ch. 3.48 ACC.
Code reviser’s note: Ordinance No. 5729 adds these provisions as Section 3.04.570. The section has been editorially renumbered to prevent duplication of numbering.
Code reviser’s note: Ordinance No. 5729 adds these provisions as Section 3.04.571. The section has been editorially renumbered to prevent duplication of numbering.