Chapter 2.16 FUNDS

Chapter 2.16
FUNDS

Sections:

Article I. Water Works Fund

2.16.040 Source of fund.

2.16.080 Necessity.

2.16.120 Warrants payable.

2.16.160 Fund – How applied.

Article II. Electric Light Fund

2.16.200 Necessity.

2.16.240 Fund established.

2.16.280 Source of fund – Use.

Article III. General Fund

2.16.320 Fund established.

Article IV. Salary Fund

2.16.480 Creation.

2.16.520 Source of fund.

2.16.560 Deductions from salaries – Retention in fund.

2.16.600 Forms and warrants.

Article V. Guaranty Fund

2.16.680 Fund established.

2.16.720 Payments into fund – Warrants.

2.16.760 Limitation on assessments.

2.16.800 Bond holder's claim against city.

2.16.840 Repeal only by vote.

Article VI. Local Improvement Special Funds

2.16.880 Creation of fund.

2.16.920 City to share expense.

2.16.960 Paid by warrant.

Article VII. City Shop and Warehouse Fund

2.16.1000 Creation – Purposes.

2.16.1040 Transfer of equipment and assets.

2.16.1080 Rental of equipment.

2.16.1100 Equipment rental rate – Noncity departments.

2.16.1120 Use of fund.

2.16.1160 Administration of fund.

Article VIII. Claims Fund

2.16.1280 Created.

Article IX. Park Land Acquisition and Development Reserve Fund

2.16.1320 Created.

2.16.1360 Deposits.

2.16.1400 Expenditures – Purpose.

2.16.1440 Expenditures – Appropriation.

Article X. Water Department Construction Reserve Fund

2.16.1480 Created – Purpose.

2.16.1520 Fund transfers.

2.16.1560 Withdrawals.

Article XI. Sewer Department Reserve Fund

2.16.1600 Created – Purpose.

2.16.1640 Fund transfers.

2.16.1680 Withdrawals.

Article XII. Sidewalk Improvement Fund

2.16.2040 Established.

2.16.2080 Source of funds.

2.16.2120 Expenditures – Appropriations.

Article XIII. Petty Cash Revolving Funds

2.16.2200 Utility change revolving fund established.

2.16.2240 City clerk's revolving fund established.

2.16.2280 Animal shelter change fund established.

2.16.2320 Community center revolving fund established.

2.16.2360 Library revolving fund established.

2.16.2400 Police revolving fund established.

2.16.2410 Police change fund established.

2.16.2440 Recreation revolving fund established.

2.16.2480 Swimming pool revolving fund established.

2.16.2520 Fire revolving fund established.

2.16.2550 City Hall Annex revolving fund established.

Article XIV. Energy Conservation Fund

2.16.2640 Established.

2.16.2680 Special revenue designation.

2.16.2720 Appropriations.

2.16.2760 Deposits.

Article XV. Advance Special Events Revolving Fund

2.16.2920 Established.

2.16.2960 Source of funds.

2.16.3000 Custodian.

2.16.3040 Deposits – Disbursements – Administration.

2.16.3080 Use of fund.

Article XVI. CATV Operation and Maintenance Fund

2.16.3120 Established.

2.16.3160 Special revenue designation.

2.16.3200 Expenditures – Appropriations.

Article XVII. CATV Capital Outlay Fund

2.16.3240 Established.

2.16.3280 Special revenue designation.

2.16.3320 Expenditures – Appropriations.

Article XVIII. Risk Management Fund

2.16.3360 Established.

2.16.3400 Source of funds.

2.16.3440 Expenditures – Appropriations.

Article XIX. Capital Project Fund

2.16.3480 Established.

2.16.3520 Source of funds.

2.16.3560 Expenditures – Appropriations.

Article XX. Library Trust Fund

2.16.3600 Established.

2.16.3640 Source of funds.

2.16.3680 Expenditures.

2.16.3720 Library board of trustees recommendations.

Article XXI. Confidential Investigative Imprest Fund

2.16.3740 Established.

2.16.3760 Source of funds.

2.16.3780 Custodian.

2.16.3800 Deposits – Disbursements – Administration.

Article XXII. Drug Fund

2.16.3840 Established.

2.16.3880 Source of funds.

2.16.3920 Expenditures.

Article XXIII. KITTCOM Operation and Maintenance Fund

2.16.3960 Established.

2.16.4000 Agency fund designation.

2.16.4040 Expenditures – Appropriations.

Article XXIV. KITTCOM Equipment Replacement Fund

2.16.4080 Established.

2.16.4120 Agency fund designation.

2.16.4160 Expenditures – Appropriations.

Article XXV. CHIP Loan Repayment Reserve Fund

2.16.4200 Established.

2.16.4240 Source of funds.

2.16.4280 Expenditures – Appropriations.

Article XXVI. Fire Vehicle Fund

2.16.4300 Established.

2.16.4320 Fund transfers.

2.16.4340 Expenditures – Appropriations.

Article XXVII. Electric Utility Rural Economic Development Revolving Fund

2.16.4400 Established.

2.16.4420 Oversight responsibility.

Article XXVIII. Ellensburg Racquet and Recreation Center Change Fund

2.16.4460 Established.

2.16.4480 Petty cash fund established.

Article XXIX. Parks and Recreation Administrative Office Change Fund

2.16.4510 Established.

2.16.4520 Petty cash fund established.

Article XXX. Information Technology Fund

2.16.4560 Creation – Purposes.

2.16.4570 Transfer of equipment.

2.16.4580 Rental of equipment.

2.16.4590 Use of fund.

2.16.4600 Administration of fund.

Article XXXI. Adult Activity Center Change Fund

2.16.4630 Adult Activity Center of Ellensburg change fund.

Code reviser's note: See RCW 35.21.070 for statutes relating to cumulative reserve funds. See RCW 35.24.350 through 35.24.380 for statutes relating to creation and investment of special funds. See Chapter 35.54 RCW for statutes relating to local improvement guaranty fund.

Article I. Water Works Fund

2.16.040 Source of fund.

Into the fund heretofore known and hereafter to be known as the water works fund there shall be placed all monies received from water rentals, and all monies earned by said water works system from its operation and from the sale of water, or water power, or hydrant rentals. [Ord. 645 § 1, 1913.]

2.16.080 Necessity.

The council finds it necessary to place all earnings of said water works system into a separate fund for the purpose of paying the costs of the operation and maintenance of said system, and for the purpose of paying the principal and interest of the indebtedness heretofore incurred in the construction of said system. [Ord. 645 § 2, 1913.]

2.16.120 Warrants payable.

There are now outstanding warrants drawn on the water works fund which are payable only out of the earnings of the said water works system belonging to said city, and the revenues derived from said system. [Ord. 645 § 3, 1913.]

2.16.160 Fund – How applied.

All monies placed in the water works fund as herein set forth shall be applied to the payment of the costs of the operation and maintenance of said system, and to the payment of outstanding indebtedness as represented by warrants issued for the purpose of extending and repairing said water works system, and to the payment of interest on bonds heretofore issued by said city. [Ord. 645 § 4, 1913.]

Article II. Electric Light Fund

2.16.200 Necessity.

There are now outstanding a large number of warrants drawn on the electric light fund, and which warrants are payable only out of the earnings of the electric light plant belonging to said city, and the revenues derived from said plant, and said warrants were issued for materials, labor, services and supplies in the maintenance and operation of said electric light plant, and for the construction of the same. [Ord. 644 § 1, 1913.]

2.16.240 Fund established.

The council finds it necessary to place all the earnings of said electric light plant into a separate fund for the purpose of paying the principal and interest of the indebtedness heretofore incurred in the construction of said electric light plant, and in the operation of the same. [Ord. 644 § 2, 1913.]

2.16.280 Source of fund – Use.

Into the fund heretofore known and hereafter to be known as the electric light fund there shall be placed all monies received from the electric light collections, and all monies earned by said electric light plant, from its operation and from the sale of electricity; and said monies so placed in said fund, over and above the sums heretofore pledged to the payment of the bonds issued by said city on account of said electric light plant, shall be applied to the payment of said outstanding indebtedness as represented by said warrants issued upon said fund, and to the payment of warrants hereafter issued for the operation and maintenance of said electric light plant. [Ord. 644 § 3, 1913.]

Article III. General Fund

2.16.320 Fund established.

From and after the taking effect of the ordinance codified in this article there shall be maintained in the treasury of the city of Ellensburg a fund to be known as the general fund, into which heretofore carried in the fund known as the current expense fund; and the fund heretofore known as the current expense fund is hereby abolished and the fund known as the general fund is in all respects substituted therefor, and all warrants heretofore drawn upon the current expense fund and now outstanding shall in the order of their issue be paid from the said general fund and shall be known all disbursements hereafter made by the said city for purposes heretofore payable from the current expense fund shall hereafter be payable by warrants drawn upon such general fund. [Ord. 678 § 1, 1914.]

Article IV. Salary Fund

2.16.480 Creation.

The city finance director/treasurer of the city of Ellensburg is hereby directed to set up and establish, beginning as of January 1, 1951, a salary fund from which all salaries and wages shall be paid to all officers and employees of the city of Ellensburg whose salaries or wages are payable from a department of the city operating on a cash basis. [Ord. 2139 § 1, 1950.]

2.16.520 Source of fund.

The city finance director/treasurer shall make cash transfers into said fund prior to each payday from the funds of the several city departments in the respective amounts of the gross totals of the payrolls for each department, as certified by the city clerk. [Ord. 2139 § 2, 1950.]

2.16.560 Deductions from salaries – Retention in fund.

Any and all deductions from wages or salaries required by law shall be retained in said salary fund and thereafter paid therefrom as required by law. [Ord. 2139 § 3, 1950.]

2.16.600 Forms and warrants.

The city finance director/treasurer and city clerk shall prepare and have printed, after approval by the city council, such forms and warrants as shall be deemed necessary to facilitate the operation of said fund and the cash transfers herein referred to. [Ord. 2139 § 4, 1950.]

Article V. Guaranty Fund

2.16.680 Fund established.

There is hereby created a fund for the purpose of guaranteeing, to the extent of such fund, the payment of local improvement bonds hereafter issued by the city of Ellensburg. Such fund to be known as “local improvement guaranty fund,” which fund shall, at no time, be reduced to an amount less than 10 percent of the net outstanding bond obligations guaranteed by said fund. [Ord. 3967 § 1, 1995; Ord. 841 § 1, 1924.]

2.16.720 Payments into fund – Warrants.

After the creation of such fund, the city of Ellensburg shall levy from time to time as other taxes are levied such sum as may be needed to meet the financial requirements of said fund. Wherever there shall have been paid out of the guaranty fund any sum on account of principal or interest on a local improvement bond, the city of Ellensburg, as trustee for said fund, shall be subrogated to all the rights of the holder of the bond or interest coupon so paid and the proceeds then shall become part of the fund. There shall also be paid into said fund, the interest received from the bank deposits of the fund, and from all monies collected from local assessments the bonds against which are guaranteed by the fund. Warrants drawing interest at a rate not to exceed six percent may be issued against said fund to meet any liability accruing against it, but at the time of making its annual budget and tax levy, the city of Ellensburg shall provide for the levy of a sum sufficient, with the other resources of the fund, the pay warrants so issued during the preceding fiscal year; provided, however, that such warrants shall at no time exceed five percent of the outstanding bond obligations guaranteed by said fund. [Ord. 841 § 2, 1924.]

2.16.760 Limitation on assessments.

The city of Ellensburg shall order no improvements to be paid for, in whole or in part, by local assessments where the estimated cost of such improvements, if such cost is all to be assessed to the property in the district, or that portion of the estimated cost to be assessed, if a portion only of said total cost is to be assessed, when added to all other outstanding and unpaid local improvement assessments against the property included in the district, excluding penalties and interest, shall exceed the actual value of the real property, exclusive of improvements thereon, within the district according to the valuation last placed upon it for the purposes of general taxation; provided, that when a local improvement is petitioned for by the owners of 75 percent of the lineal frontage upon the improvement and 75 percent of the area of the property within the district, and the petition requests that such limitation be exceeded, the city council may proceed with the improvements in the usual manner if the property owners so petitioning, or any of them, or any person in their behalf, shall deposit with said city a sum in cash equal to the amount that the estimated cost of the improvements shall exceed the limitation hereinbefore in this section provided.

The sum so deposited shall be applied and credited on the assessment roll for collection; provided, further, that the council may, by unanimous vote, order the construction of sanitary sewers and necessary accessories for the disposal of sewage, or for the construction of any sanitary fill, in the manner now provided by law, where in its judgment the same are necessary for public health, and may assess a part or the whole of the cost thereof to the property benefitted, that no assessment for diking, draining, sanitary fill or for storm or sanitary sewers or water mains shall be included in any computation of outstanding assessments under the provisions of this section.

Before ordering any improvements hereunder, the council shall require and receive a report from the city engineer certifying in detail the local improvement assessments outstanding and unpaid against the property in the proposed district together with the aggregate of the actual value of the real property in the district, exclusive of improvements thereon, according to the valuation last placed upon it for the purpose of general taxation. In the absence of fraud or gross mistake, such certificate shall be final and conclusive. In computing the valuation of property in the district, any nonassessable railroad operating property or property owned by the United States or the state or a county, city, town, school district, or other corporation shall be valued at the same rate as assessed property similarly situated. [Ord. 2080, 1948; Ord. 841 § 3, 1924.]

2.16.800 Bond holder's claim against city.

Neither the holder nor the owner of any bond issued under the provisions of this article shall have any claim therefor against the city of Ellensburg except for payment from the special assessment made for the improvement for which said bond was issued and except as against the local improvement guaranty fund of the city of Ellensburg. A copy of this section shall be plainly written, printed or engrossed on each bond issued and guaranteed hereunder. [Ord. 841 § 4, 1924.]

2.16.840 Repeal only by vote.

ECC 2.16.680 through this section may only be repealed by an ordinance which shall be submitted to the voters at a general election and ratified by a majority of electors voting thereon. [Ord. 841 § 5, 1924.]

Article VI. Local Improvement Special Funds

2.16.880 Creation of fund.

Whenever improvements have been or shall hereafter be ordered where special assessments are levied, a special fund is created for each of the improvements. [Ord. 380 § 1, 1906.]

2.16.920 City to share expense.

All assessments shall be paid into the particular improvement and the city shall pay cash into such fund its proportion of the expense of such improvements. [Ord. 380 § 1, 1906.]

2.16.960 Paid by warrant.

The cost of any such improvement shall be paid solely by warrants drawn on the fund for such improvement. [Ord. 380 § 1, 1906.]

Article VII. City Shop and Warehouse Fund

2.16.1000 Creation – Purposes.

There is created a special equipment rental fund to be known as the “city shop and warehouse fund” to consist of a revolving fund to be expended for the purpose of paying salaries and wages and otherwise financing operations required for the repair, replacement, purchase and operation of all mobile vehicular equipment owned by the city, and for purchasing equipment, materials and supplies incidental to the operation and maintenance of such vehicular equipment, and for purchasing equipment, materials and supplies to be used in the administration and operation of the fund. In addition, the fund shall be used for the purpose of purchasing such materials and supplies as are common to and regularly used by various offices and departments of the city; provided, that equipment owned by the fire, police and airport departments shall not be included as assets of the fund. [Ord. 2558 § 1, 1965.]

2.16.1040 Transfer of equipment and assets.

All mobile vehicular equipment owned by the city, except such equipment owned by the fire, police and airport departments, and all property, assets and liabilities of the shop fund heretofore existing are transferred without charge to and assumed by the city shop and warehouse fund created by ECC 2.16.1000. No credit shall be given to any office or department for the value of any equipment, materials or supplies transferred pursuant to this section. The city council may, from time to time, place additional money into such city shop and warehouse fund. [Ord. 2558 § 2, 1965.]

2.16.1080 Rental of equipment.

Equipment owned by such city shop and warehouse fund may be rented for the use of various offices and departments of the city at the rates specified in the current adopted resolution enumeration “city shop and warehouse fund vehicles and equipment rental rates.” Those vehicles acquired after adoption of such resolution shall be rented at the rates established by the shop supervisor until superseded by a new equipment rental resolution. Money received from the rental of such equipment shall be placed in the city shop and warehouse fund. [Ord. 3499 § 1, 1985; Ord. 3337 § 1, 1982; Ord. 3293 § 1, 1981; Ord. 3250 § 1, 1980; Ord. 3208 § 1, 1979; Ord. 3164 § 1, 1978; Ord. 3093 § 1, 1976; Ord. 3013 § 1, 1974; Ord. 2953 § 1, 1973; Ord. 2907 § 1, 1972; Ord. 2816 § 1, 1970; Ord. 2755 § 1, 1969; Ord. 2662 § 1, 1967; Ord. 2624 § 1, 1966; Ord. 2558 § 3, 1955.]

2.16.1100 Equipment rental rate – Noncity departments.

The rental rates for equipment to be used in jobbing work for other than city departments, or for repairs of reimbursable damages, shall be at the rate of 150 percent of those stated in ECC 2.16.1080. [Ord. 2953 § 2, 1973; Ord. 2907 § 2, 1972.]

2.16.1120 Use of fund.

The city shop and warehouse fund may be used to purchase and sell equipment, materials and supplies, and to make rental payments on behalf of the city to other persons, firms, and agencies, both private and public, for the rental of equipment by the city from such persons, firms or agencies; provided, that such expenditures may be made only for items reasonably related to those purposes of the fund described in ECC 2.16.1000. [Ord. 2558 § 4, 1965.]

2.16.1160 Administration of fund.

There is created a shop and warehouse department to consist of the shop and warehouse supervisor and such other employees as may be deemed necessary. The shop and warehouse department shall, subject to the control of the city manager, administer the city shop and warehouse fund herein created. The city manager is authorized to establish administrative rules and regulations for the purpose of carrying out the provisions of this article. [Ord. 2558 § 5, 1965.]

Article VIII. Claims Fund

2.16.1280 Created.

There is created for the city of Ellensburg a special fund to be known as a “claims fund” into which may be paid monies from time to time from any funds which are available and upon which warrants may be issued and paid in payment of claims against the city for any purpose. The accounts of the city shall be so kept that they shall show the department or departments and the respective amounts for which the warrant is issued and paid. [Ord. 2704 § 1, 1967.]

Article IX. Park Land Acquisition and Development Reserve Fund

2.16.1320 Created.

There is created within the accounts of the city of Ellensburg, Washington, a fund to be titled “park land acquisition and development reserve fund.” [Ord. 2895 § 1, 1971.]

2.16.1360 Deposits.

There shall be placed into the reserve fund created by ECC 2.16.1320 all those receipts from subdivision developers which are levied pursuant to applicable city ordinances and such other revenues that the city council from time to time may choose to place into this fund. [Ord. 2895 § 2, 1971.]

2.16.1400 Expenditures – Purpose.

Expenditures from the fund created by ECC 2.16.1320 shall be made only for the purpose of park land acquisition and park development. [Ord. 2895 § 3, 1971.]

2.16.1440 Expenditures – Appropriation.

Expenditures shall be made only after being provided for by specific appropriation of the city council in the annual operating budget or by a supplemental appropriation ordinance duly adopted by the city council. [Ord. 2895 § 4, 1971.]

Article X. Water Department Construction Reserve Fund

2.16.1480 Created – Purpose.

There is created a fund for the city water department to be designated as the water department construction reserve fund, for the purpose of providing funds with which to pay future capital improvements, extensions and betterments of the city water system. [Ord. 2899 § 1, 1972.]

2.16.1520 Fund transfers.

There may be transferred to the fund created by ECC 2.16.1480 from the accumulated revenues of the city water department which are in excess of the actual requirements for current operations, maintenance and debt service, such sums as the city council shall deem necessary and appropriate and authorize by resolution. [Ord. 2899 § 2, 1972.]

2.16.1560 Withdrawals.

Monies so deposited in the fund created by ECC 2.16.1480 may be withdrawn therefrom and used by authorization of the city council through appropriations in the annual budget, or by appropriate amendatory budget ordinances. [Ord. 2899 § 3, 1972.]

Article XI. Sewer Department Reserve Fund

2.16.1600 Created – Purpose.

There is created a cumulative reserve fund for the city sewer department to be designated as the sewer department reserve fund, for the purpose of receiving certain funds with which to defray the expenses of future capital improvements, extensions and betterments to the city sewer system. [Ord. 2929 § 1, 1972.]

2.16.1640 Fund transfers.

There may be transferred to the fund created by ECC 2.16.1600 from the accumulated revenues of the city sewer department which are in excess of the actual requirements for current operations, maintenance and debt service, such sums as the city council shall deem necessary and appropriate and such transferred sums shall be authorized by resolution. [Ord. 2929 § 2, 1972.]

2.16.1680 Withdrawals.

Monies so deposited in the fund created by ECC 2.16.1600 may be withdrawn therefrom and used by authorization of the city council through appropriations in the annual budget, or by appropriate amendatory budget ordinances. [Ord. 2929 § 3, 1972.]

Article XII. Sidewalk Improvement Fund

2.16.2040 Established.

There is hereby established for the city a fund to be known as the “sidewalk improvement fund” for the purpose of accounting for the replacement and repair of sidewalks as provided in ECC 4.14.120. [Ord. 3619 § 1, 1988.]

2.16.2080 Source of funds.

The fund provided for and established in ECC 2.16.2040 shall be a depository for real estate excise tax monies and such other revenues that the city council may provide from time to time. [Ord. 3619 § 1, 1988.]

2.16.2120 Expenditures – Appropriations.

Expenditures shall be made only after being provided for by specific appropriation of the city council in the annual operating budget or supplemental appropriation duly adopted by the city council. [Ord. 3619 § 1, 1988.]

Article XIII. Petty Cash Revolving Funds

2.16.2200 Utility change revolving fund established.

There shall be established in trust to cashiers authorized to make change in the process of receiving payments for utility billings a sum not to exceed $600.00. Each cashier entrusted with such cash shall have personal responsibility for accounting for it when required by the city finance director/treasurer or city manager and shall be liable to the city for any shortages occurring other than through theft of some third party which can be established by competent proof. Each cashier's change funds shall be used only for the purpose intended and shall not be taken out of City Hall. The city shall provide a safe place for the keeping of said funds at City Hall. Monies deposited to this fund shall be transferred from the city's general fund. [Ord. 4184, 1998; Ord. 3632 § 2, 1988.]

2.16.2240 City clerk's revolving fund established.

There shall be established a city clerk revolving petty cash fund of $3,000 for the purpose of payment for postage, freight, and other items requiring immediate cash payments. Expenditures from the fund shall be supported by proper receipts with reimbursement authorized from the claims fund upon presentation of the receipts with vouchers to the city council. [Ord. 3632 § 2, 1988.]

2.16.2280 Animal shelter change fund established.

There shall be established an animal shelter change fund in the amount of $200.00 for the purpose of making change. [Ord. 4356, 2003; Ord. 4104, 1997; Ord. 3632 § 2, 1988.]

2.16.2320 Community center revolving fund established.

There shall be established a community center revolving petty cash fund of $50.00 for the purpose of making change and the payment of small local purchases or freight and postage charges due. All expenditures from the fund shall be supported by proper receipts with reimbursement authorized from the claims fund upon presentation of the receipts with vouchers to the city council. [Ord. 3756 § 1, 1991; Ord. 3632 § 2, 1988.]

2.16.2360 Library revolving fund established.

There shall be established a library revolving petty cash fund in the amount of $300.00 for the purpose of making change, payment of miscellaneous small purchases or freight and postage charges due on library materials, supplies and equipment. All expenditures from the fund shall be supported by proper receipts with reimbursement authorized from the claims fund upon presentation of the receipts with vouchers to the city council. [Ord. 4439 § 1, 2006; Ord. 4411 § 1, 2005; Ord. 3761 § 1, 1991; Ord. 3661 § 1, 1989; Ord. 3632 § 2, 1988.]

2.16.2400 Police revolving fund established.

There shall be established a police revolving petty cash fund in the amount of $150.00 for the purpose of making change and payment of small local purchases or freight and postage charges due. All expenditures from the fund shall be supported by proper receipts with reimbursement authorized from the claims fund upon presentation of the receipts with vouchers to the city council. [Ord. 4184, 1998; Ord. 3751 § 2, 1991; Ord. 3632 § 2, 1988.]

2.16.2410 Police change fund established.

There shall be established a police change fund in the amount of $300.00 for the purpose of making change. [Ord. 4337, 2002.]

2.16.2440 Recreation revolving fund established.

There shall be established a recreation revolving petty cash fund in the amount of $50.00 for the purpose of making change and payment of small purchases or freight and postage charges due. All expenditures from the fund shall be supported by proper receipts with reimbursement authorized from the claims fund upon presentation of the receipts with vouchers to the city council. [Ord. 4184, 1998; Ord. 3632 § 2, 1988.]

2.16.2480 Swimming pool revolving fund established.

There shall be established a swimming pool revolving petty cash fund in the amount of $500.00 for the purpose of making change and payment of small local purchases or freight and postage charges due. All expenditures from the fund shall be supported by proper receipts with reimbursement authorized from the claims fund upon presentation of the receipts with vouchers to the city council. [Ord. 4322, 2002; Ord. 3796 § 1, 1992; Ord. 3632 § 2, 1988.]

2.16.2520 Fire revolving fund established.

There shall be established a fire revolving petty cash fund in the amount of $300.00 for the purpose of reimbursing fire department employees for meals purchased on ambulance trips. All expenditures from the fund shall be supported by proper receipts with reimbursement authorized from the claims fund upon presentation of the receipts with vouchers to the city council. [Ord. 4184, 1998; Ord. 3784 § 1, 1992; Ord. 3751 § 1, 1991.]

2.16.2550 City Hall Annex revolving fund established.

There shall be established a City Hall Annex revolving petty cash fund in the amount of $450.00 for the purpose of making change and for the payment of small purchases or freight and postage charges due. All expenditures from the fund shall be supported by proper receipts with reimbursement authorized from the claims fund upon presentation of the receipts with vouchers to the city council. [Ord. 4184, 1998; Ord. 3948 § 1, 1994.]

Article XIV. Energy Conservation Fund

2.16.2640 Established.

There is established for the city of Ellensburg a fund to be known as the “energy conservation fund,” into which all revenues received by the city from federal and state energy agencies shall be deposited. [Ord. 3306 § 1, 1981.]

2.16.2680 Special revenue designation.

The fund provided for and established in ECC 2.16.2640 is designated as a special revenue fund and expenditures from and the administration of the fund shall be made in the manner provided by law. [Ord. 3306 § 2, 1981.]

2.16.2720 Appropriations.

Appropriations from the fund shall be provided for in the annual budget of the city of Ellensburg and any contemplated supplemental appropriations during any budget year shall be provided for by amendatory ordinances as provided by law. [Ord. 3306 § 3, 1981.]

2.16.2760 Deposits.

The separate special revenue fund hereby established in ECC 2.16.2640 and further described in ECC 2.16.2680 shall be the depository for all energy conservation related funds received from the U.S. Treasury Department, the Treasurer of the state of Washington and matching city of Ellensburg utility department funds. [Ord. 3306 § 4, 1981.]

Article XV. Advance Special Events Revolving Fund

2.16.2920 Established.

There is hereby established in the city of Ellensburg, Washington, a revolving fund to be known as the “advance special events revolving fund,” which fund shall be used solely for the purpose of making advance payments for approved and authorized tours and other special events conducted under the auspices of the sponsorship of the city recreation department. [Ord. 3388 § 1, 1983.]

2.16.2960 Source of funds.

Said fund shall be established in said city of Ellensburg by a transfer from the city general fund monies totaling $1,500, to the custodian hereinafter designated, and said total amount of such fund so established shall be shown separately in the city's statement of current assets. [Ord. 3781 § 1, 1992; Ord. 3388 § 2, 1983.]

2.16.3000 Custodian.

The Ellensburg city clerk is hereby designated and appointed as the custodian of such funds, and upon receipt of the monies transferred to said clerk as custodian, said clerk shall immediately thereupon open a checking account in a local bank in the name of the city of Ellensburg, Washington, and entitled “advance special events expense account, city clerk, custodian.” [Ord. 3388 § 3, 1983.]

2.16.3040 Deposits – Disbursements – Administration.

Deposits to, disbursements from, and administration of said fund shall be subject to and in accordance with all restrictions, limitations, and requirements and other provisions of applicable laws and regulations of the state of Washington, and any presently applicable ordinances of the city of Ellensburg, and any other laws or ordinances hereafter adopted which may be applicable thereto. [Ord. 3388 § 4, 1983.]

2.16.3080 Use of fund.

Without limiting the provisions of ECC 2.16.3040, it is further hereby specifically required that any such payments from said account shall be made only for actual special events expenses incurred only after approval of and authorization for said event is secured in the manner then required by the city's administrative authority, and fully itemized expense vouchers shall be provided and all expenses for which such payment is made shall be substantiated by appropriate receipts to be submitted to and made a part of the records of the city clerk. [Ord. 3388 § 5, 1983.]

Article XVI. CATV Operation and Maintenance Fund

2.16.3120 Established.

There is hereby established for the city a fund to be known as the “CATV operation and maintenance fund” for the purpose of providing funds for the operation and maintenance of the public access television channel. [Ord. 3462 § 1, 1984.]

2.16.3160 Special revenue designation.

The fund provided for and established in ECC 2.16.3120 is designated as a special revenue fund for collection and disbursement of two-sevenths of the cable television fee or such other revenues that the city council may provide from time to time. [Ord. 3462 § 1, 1984.]

2.16.3200 Expenditures – Appropriations.

Expenditures shall be made only after being provided for by specific appropriation of the city council in the annual operating budget or by a supplemental appropriation duly adopted by the city council. [Ord. 3462 § 1, 1984.]

Article XVII. CATV Capital Outlay Fund

2.16.3240 Established.

There is hereby established for the city a fund to be known as the “CATV capital outlay fund” for the purpose of providing funds for capital expenditures of the public access television channel. [Ord. 3462 § 1, 1984.]

2.16.3280 Special revenue designation.

The fund provided in ECC 2.16.3240 is designated as a special revenue fund for collection and disbursement of two-sevenths of the cable television fee or such other revenues that the city council may provide from time to time. [Ord. 3462 § 1, 1984.]

2.16.3320 Expenditures – Appropriations.

Expenditures shall be made only after being provided for by specific appropriation by the city council in the annual operation budget or by a supplemental appropriation duly adopted by the city council. [Ord. 3462 § 1, 1984.]

Article XVIII. Risk Management Fund

2.16.3360 Established.

There is hereby established for the city a fund to be known as the “risk management fund” for the purpose of paying claims against the city that are authorized upon advice of the city attorney and that are not covered by the city's insurance carrier either by exclusion or by the deductible and to pay costs incurred by the city to provide training programs for city employees and city residents that reduce the risk of death or injury for which the city may be liable, and to correct items identified as presenting a risk to the city. [Ord. 4079, 1997; Ord. 3462 § 1, 1984.]

2.16.3400 Source of funds.

The fund provided for and established in ECC 2.16.3360 shall be a depository for all insurance refunds and such other revenues that the city council may provide from time to time. [Ord. 3462 § 1, 1984.]

2.16.3440 Expenditures – Appropriations.

Article XIX. Capital Project Fund

2.16.3480 Established.

There is hereby established for the city a fund to be known as the “capital project fund” for the purpose of accounting for the purchase and construction of capital facilities and equipment. [Ord. 3462 § 1, 1984.]

2.16.3520 Source of funds.

Funds may be provided at the discretion of the city council through the budgeting process. [Ord. 3462 § 1, 1984.]

2.16.3560 Expenditures – Appropriations.

Article XX. Library Trust Fund

2.16.3600 Established.

There is hereby established for the city a fund to be known as the “library trust fund” for the purpose of accounting for donations and bequests made to the Ellensburg Public Library. [Ord. 3506 § 1, 1985.]

2.16.3640 Source of funds.

The fund provided for and established in ECC 2.16.3600 shall be a depository for donations and bequests made to the Ellensburg Public Library. Such donations and bequests deposited in said fund shall be accepted by resolution. [Ord. 3506 § 1, 1985.]

2.16.3680 Expenditures.

Monies so deposited shall be expended for the purchase of materials and projects as designated by individual bequests. [Ord. 3506 § 1, 1985.]

2.16.3720 Library board of trustees recommendations.

The library board of trustees shall recommend to the city council a program for expenditure of monies deposited in the library trust fund as provided by the bequest and in accordance with state law. [Ord. 3506 § 1, 1985.]

Article XXI. Confidential Investigative Imprest Fund

2.16.3740 Established.

There is hereby established in the city of Ellensburg, Washington, a confidential investigative imprest fund in the amount of $10,000 for the purpose of funding confidential investigative expenses including: the purchase of services of an undercover officer or informant; the purchase of evidence and/or contraband required to determine the existence of a crime or to establish the identity of a participant in a crime; and for the purchase of specific information from informants. [Ord. 3546 § 1, 1986.]

2.16.3760 Source of funds.

Said fund shall be established in said city of Ellensburg by transfer from the city general fund monies totaling $10,000, to the custodian hereinafter designated, and said total amount of such fund so established shall be shown separately in the city's statement of current assets. [Ord. 3546 § 1, 1986.]

2.16.3780 Custodian.

The Ellensburg city chief of police is hereby designated and appointed as the custodian of such funds, and upon receipt of the monies transferred to said chief of police as custodian, said chief of police shall immediately thereupon open a checking account in a local bank in the name of the city of Ellensburg, Washington, and entitled “confidential investigative imprest fund, chief of police, custodian.” The city clerk and the chief of police shall each have signatory authority over said checking account. [Ord. 3546 § 1, 1986.]

2.16.3800 Deposits – Disbursements – Administration.

A. The city manager shall authorize all disbursements from the fund prior to expenditures being made. The custodian of the fund must specify the information to be received, the amount of expenditures, and assumed name of the informer, and shall authorize all advances of monies to agents or officers for the purchase of such information.

B. The investigation unit must 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.

C. The custodian shall receive from the agent or officer authorized to make a confidential payment a receipt for cash advanced to him for such purposes.

D. The agent or officer shall receive from the informer a receipt, the form of which shall be provided by the city clerk. A second witnessing agent or officer shall be required to verify the payment to the informer in at least 25 percent of the contacts. In addition, on 10 percent of the meetings the agent or officer in charge should be present to verify the payment to the informer.

E. The signed receipt from the informer payee with a memorandum detailing the information received shall be forwarded to the agent or officer in charge. The agent or officer in charge shall compare the signature on the receipt with the confidential file of assumed name signatures. He shall also evaluate the information received in relation to the expense incurred, and add his evaluation remarks to the report of the agent or officer who made the expenditure. A certification of payment to the custodian will serve as support for the expenditure from the fund. The certification shall be witnessed by the agent or officer in charge on the basis of the report and informer payee's receipt.

F. The custodian of the fund shall prepare a quarterly report showing status and reconciliation of the fund and itemizing each payment, name used by informer payee, information received and use to which information was put. This report shall be made part of the files and reviewed quarterly by the city manager. [Ord. 3546 § 1, 1986.]

Article XXII. Drug Fund

2.16.3840 Established.

There is hereby established in the city of Ellensburg, Washington, a fund to be known as the “drug fund” for the purpose of accounting for monies derived from the forfeiture of real property and personal property pursuant to RCW 69.50.505 and for fines and contributions payable to the fund as ordered by the municipal court. [Ord. 3693 § 1, 1990.]

2.16.3880 Source of funds.

In addition to the sources referenced in ECC 2.16.3840, all lawful donations and bequests made specifically naming the city of Ellensburg drug fund as beneficiary shall be deposited in the drug fund. Funds shall be accounted for on the basis of source of revenue and expenditure. [Ord. 3693 § 1, 1990.]

2.16.3920 Expenditures.

Monies so deposited shall be expended in a manner as allowed by law and upon the approval of the city manager or his designee. [Ord. 3693 § 1, 1990.]

Article XXIII. KITTCOM Operation and Maintenance Fund

2.16.3960 Established.

There is hereby established for the city a fund to be known as the “KITTCOM operation and maintenance fund” for the purpose of accounting for monies for the operation and maintenance of the consolidated communications agency of Kittitas County (KITTCOM). [Ord. 3733 § 1, 1991.]

2.16.4000 Agency fund designation.

The fund provided for and established in ECC 2.16.3960 is designated as an agency fund for collection and disbursement of monies provided by participating KITTCOM entities and such other gifts, grants, or loans of money as are received from time to time. [Ord. 3733 § 1, 1991.]

2.16.4040 Expenditures – Appropriations.

Expenditures shall be made only after being provided for by specific appropriation by the KITTCOM administration board in the annual operating budget or by a supplemental appropriation duly adopted by the KITTCOM administration board. [Ord. 3733 § 1, 1991.]

Article XXIV. KITTCOM Equipment Replacement Fund

2.16.4080 Established.

There is hereby established for the city a fund to be known as the “KITTCOM equipment replacement fund” for the purpose of accounting for monies for equipment replacement for the consolidated communications agency of Kittitas County (KITTCOM). [Ord. 3733 § 2, 1991.]

2.16.4120 Agency fund designation.

The fund provided for and established in ECC 2.16.4080 is designated as an agency fund to account for monies placed into the fund by the KITTCOM administration board equal to the annual equipment depreciation as determined by the city of Ellensburg finance director/treasurer. All interest income which is realized as a result of investing the monies in the KITTCOM equipment replacement fund shall remain in the KITTCOM equipment replacement fund. [Ord. 3733 § 2, 1991.]

2.16.4160 Expenditures – Appropriations.

Article XXV. CHIP Loan Repayment Reserve Fund

2.16.4200 Established.

There is hereby established for the city a fund to be known as the “CHIP loan repayment reserve fund” for the purpose of accounting for the loan repayment monies received from community housing improvement program loan recipients. [Ord. 3737 § 1, 1991.]

2.16.4240 Source of funds.

The fund provided for and established in ECC 2.16.4200 shall be a depository for all monies received from repayment of community housing improvement program loans. [Ord. 3737 § 1, 1991.]

2.16.4280 Expenditures – Appropriations.

Article XXVI. Fire Vehicle Fund

2.16.4300 Established.

There is established for the city a fund to be known as the “fire vehicle fund” for the purpose of providing funds with which to purchase future fire department vehicles. [Ord. 3945 § 1, 1994.]

2.16.4320 Fund transfers.

There may be transferred to the fund created by ECC 2.16.4300 from any funds as the city council shall deem necessary and appropriate and authorized by the annual operating budget or by a supplemental appropriation duly adopted by the city council. [Ord. 3945 § 1, 1994.]

2.16.4340 Expenditures – Appropriations.

Article XXVII. Electric Utility Rural Economic Development Revolving Fund

2.16.4400 Established.

There is hereby established in the city treasury a fund for the fiscal administration and accounting of revenue appropriated by the city council from the light fund for economic development activities to be overseen and directed by the Ellensburg business development authority d/b/a Phoenix Development Authority. Said fund shall be titled “electric utility rural economic development revolving fund” and shall be administered consistent with the requirements of Chapter 82.16 RCW. [Ord. 4220, 1999.]

2.16.4420 Oversight responsibility.

The Ellensburg business development authority d/b/a Phoenix Development Authority shall have the authority and responsibility to oversee and direct the activities of the electric utility rural economic development revolving fund as set forth in Chapter 82.16 RCW. The Ellensburg business development authority d/b/a Phoenix Development Authority shall have the authority and responsibility to determine all criteria and conditions for the expenditure of funds from the electric utility rural economic development revolving fund and for the terms and conditions of repayment. [Ord. 4220, 1999.]

Article XXVIII. Ellensburg Racquet and Recreation Center Change Fund

2.16.4460 Established.

There shall be established an Ellensburg Racquet and Recreation Center change fund in the amount of $100.00 for the purpose of making change. [Ord. 4228, 1999.]

2.16.4480 Petty cash fund established.

There shall be established an Ellensburg Racquet and Recreation Center revolving petty cash fund in the amount of $50.00 for the purpose of small purchases necessary for operations. All expenditures from the fund shall be supported by proper receipts with reimbursement authorized from the claims fund upon presentation of the receipts with vouchers to the city council. [Ord. 4322, 2002.]

Article XXIX. Parks and Recreation Administrative Office Change Fund

2.16.4510 Established.

There shall be established a parks and recreation administrative office change fund in the amount of $50.00 for the purpose of making change. [Ord. 4273, 2001.]

2.16.4520 Petty cash fund established.

There shall be established a parks and recreation administrative office revolving petty cash fund in the amount of $50.00 for the purpose of small purchases necessary for operations. All expenditures from the fund shall be supported by proper receipts with reimbursement authorized from the claims fund upon presentation of the receipts with vouchers to the city council. [Ord. 4351, 2002.]

Article XXX. Information Technology Fund

2.16.4560 Creation – Purposes.

There is hereby created an IT (information technology) fund to consist of a revolving fund to be expended for the purpose of paying salaries and wages and otherwise financing operations required for the repair, replacement, purchase, lease and operation of all IT equipment owned by the city, and for purchasing equipment, materials and supplies incidental to the operation and maintenance of such IT equipment, and for purchasing equipment, materials and supplies to be used in the administration and operation of said fund. [Ord. 4354, 2003.]

2.16.4570 Transfer of equipment.

All IT equipment (personal computers, monitors, network printers and all network assets) owned by the city is hereby transferred without charge to and assumed by the IT fund created by this article. The city council may, from time to time, place additional money into the city IT fund. [Ord. 4354, 2003.]

2.16.4580 Rental of equipment.

Equipment owned by such IT fund may be rented for the use of various offices and departments of the city at rates which will be specified in a schedule to be entitled “IT fund equipment rental rates.” Rental received from the rental of such equipment shall be placed in the IT fund. [Ord. 4354, 2003.]

2.16.4590 Use of fund.

The IT fund may be used to purchase and sell equipment, materials and supplies, and to make rental payments on behalf of the city to other persons, firms and agencies, both private and public, for the rental of equipment by the city from such persons, firms or agencies; provided, that such expenditures may be made only for such items as are reasonably related to those purposes of said fund described in ECC 2.16.4560. [Ord. 4354, 2003.]

2.16.4600 Administration of fund.

There is hereby created an IT division to consist of such employees as may be deemed necessary which shall, subject to the control of the city manager, administer the IT fund herein created. The city manager is hereby authorized to establish administrative rules and regulations for the purpose of carrying out the provisions of this article. [Ord. 4354, 2003.]

Article XXXI. Adult Activity Center Change Fund

2.16.4630 Adult Activity Center of Ellensburg change fund.

There shall be established an Adult Activity Center of Ellensburg change fund in the amount of $100.00 for the purpose of making change. [Ord. 4402, 2004.]