Chapter 3.24
SPECIAL FUNDS

Sections:

3.24.010    Airport fund.

3.24.020    Capital facilities fund.

3.24.050    Park and recreation fund.

3.24.060    Fire bond redemption fund.

3.24.070    Police investigation account.

3.24.080    Community policing fund.

3.24.140    Leasehold excise tax fund.

3.24.160    Grants management fund.

3.24.010 Airport fund.

There is created in the city treasury, a fund to be designated as the “airport fund,” which shall be the repository of all airport revenues. (Ord. 197 § 1, 1959).

3.24.020 Capital facilities fund.

There is created, within the city treasury, a fund known and designated as the “capital facilities fund” and into which shall be paid and deposited such sums of money as the city now holds or may hereafter receive or set aside and retain for capital facilities improvements.

(1)    The city treasurer/finance officer shall maintain separate accounts within the capital facilities fund for each department or project that the city may, from time to time, elect to reserve and set aside funds for. These projects or departments shall include, but are not limited to, a fire protection reserve fund, a water improvement reserve fund, a wastewater (sewer) improvement reserve fund, a street improvement reserve fund, a City Hall reserve fund, an airport improvement reserve fund, a police improvement reserve fund, a parks and recreation improvement reserve fund, and a stormwater improvement reserve fund.

(2)    The city treasurer/finance officer may hold and commingle the various moneys deposited into the separate accounts hereafter created for the purpose of investment and control, but shall apportion any interest income attributable to the commingled funds and any expenses associated therewith among the various funds proportionate to the amount in each account at the time the interest is earned or the expense incurred. (Ord. 600 § 1, 1992).

3.24.050 Park and recreation fund.

There is created and established a special reserve fund to be known as the “park and recreation fund” for which receipt, disbursement and accounting of all funds appropriated by the city council and any gifts, donations, government grants, or other funds specifically earmarked for municipal park and recreation programs, are received or disbursed. (Ord. 337 § 3, 1972).

3.24.060 Fire bond redemption fund.

There is created and established a special reserve fund entitled “fire bond redemption fund” by which the receipt, disbursement and accounting of all funds appropriated by the city council or otherwise received for the payment of principal and interest and other lawful payments in connection with general obligation bonds have been issued for the acquisition and improvement of capital property. (Ord. 337 § 4, 1972).

3.24.070 Police investigation account.

(a)    There is hereby established an investigation account allocated to the following three types of law enforcement undercover operation:

(1)    Confidential investigative expenses for the purchase of services and would include travel or transportation of an undercover officer or an informant. The lease of an apartment, business front, luxury-type automobiles, a boat, aircraft or similar effects to establish the appearance of affluence, credibility and a general atmosphere conducive to the undercover role would also be in this category. Meals, beverages, entertainment and similar expenses for undercover purposes, within reasonable limits, would also be included.

(2)    Investigation funds for the purchase of evidence would include the purchase of evidence and/or contraband such as drugs, firearms, stolen property, etc., required to determine the existence of a crime or to establish the identity of a participant in a crime.

(3)    Investigation funds for the purchase of specific information from informants.

(b)    The drug investigation account shall include deposits from the following sources:

(1)    Appropriations by council authorization.

(2)    All moneys and proceeds from the sales of property seized during drug investigations and forfeited pursuant to RCW 69.50.505 and all other applicable state and federal laws.

(3)    All moneys received by the city pursuant to a court order prescribing that such moneys are used for drug enforcement.

(4)    Donations from the public or other organizations.

Investigation account will not exceed seven hundred fifty dollars; overages in funds will be submitted to the city clerk/treasurer to be deposited back into the current expense fund, except funds received as a result of forfeitures under RCW 69.50.505.

(c)    The police investigation account shall be maintained and controlled by the chief of police.

(1)    The chief of police may authorize disbursements and expenditures from the police investigation account solely for the purpose of enforcing state statutes and city ordinances, and only in those situations where a criminal investigation requires the purchase of goods, services or information, and where the circumstances do not allow the normal city purchasing procedures to be utilized. Such disbursements must specify the information to be received, the amount of the expenditures, and assumed name of informer.

(2)    The chief of police will maintain confidential files of the true names, assumed names, and signatures of all informers to whom payments have been made. To the extent practicable pictures and/or fingerprints of the informer payee should also be maintained.

(3)    The chief of police should receive from the authorized official to make a confidential payment a receipt for cash advanced to him/her for such purposes.

(4)    The chief of police will prepare a quarterly report showing status and reconciliation of the investigation account and itemize each payment, name used by informer payee, information received and use to which information was put. This report must be made part of the files and reviewed by the city clerk/treasurer quarterly.

(5)    The police chief should receive from the informer a receipt. See Attachment A.*

(6)    The signed receipt from the informer payee with a memorandum detailing of the information received must be forwarded to the police chief. The chief of police must also evaluate the information received in relation to the expense incurred, and add his/her evaluation remarks to the report.

(7)    Upon separation of appointed police chief, the funds must be turned over to the city clerk/treasurer to be replenished and redistributed to the new police chief. (Ord. 863 § 1, 2009: Ord. 533 § 1, 1987: Ord. 366 §§ 1, 2, 3, 4, 1974).

*    Code reviser’s note: Attachment A is on file in the office of the city clerk/treasurer.

3.24.080 Community policing fund.

There is hereby created within the city treasury, a fund to be known and designated as the “community policing fund” into which shall be paid and deposited all moneys from any source, including, but not limited to, appropriations by the city council, donations, and proceeds from the sale of merchandise which has been designated for use in administering community policing activities and programs including the D.A.R.E. program within the city. All disbursements from the community policing fund shall be made in accordance with regular city expenditure procedures. Any grant moneys shall be monitored and receipted through the grant management fund as is consistent with all grant funding. (Ord. 810 § 1, 2006: Ord. 646 § 1, 1995).

3.24.140 Leasehold excise tax fund.

(a)    There is created a special reserve fund entitled “leasehold excise tax fund.”

(b)    All funds received and paid to the city as a leasehold excise tax shall be deposited into and accounted for, through such fund.

(c)    Disbursements from this fund are to be made to the department of revenue on or before the fifteenth day of the month following the month in which the tax is collected.

(d)    Funds from other sources or for other purposes shall not be commingled or mixed with the funds in this special reserve fund. (Ord. 530 §§ 1—4, 1986).

3.24.160 Grants management fund.

There is created a special fund entitled the “grants management fund.” The purpose of the fund is to provide grant management and accounting control over federal grants in which the city participates.

(1)    Into said fund shall be deposited such federal grant revenues as the city council shall, from time to time, direct.

(2)    The funds deposited in said account shall be withdrawn only for the purposes established by the grant under which they were deposited and only upon approval of the city council. (Ord. 598 § 1, 1992).