Chapter 3.12 FUNDS

There is created and established in the office of the city treasurer a fund to be known and designated as the general fund into which shall be placed moneys received in accordance with the projections of the annual city budget or as otherwise received and from which money shall be disbursed as provided for or appropriated in the annual budget or as otherwise authorized. (Ord. 27 § 1, 1970)

3.12.015 Contingency fund.

The following contingency fund (No. 002), as defined by the State of Washington Budgeting, Accounting, and Reporting Systems manual, is hereby created and codified in this section for the purpose of budgeting and accounting:

Fund No. 002, Contingency Fund.

(Ord. 921 § 1, 2013)

3.12.020 Cumulative reserve fund.

There is created and established in the office of the city clerk/treasurer a fund to be known and designated as the cumulative reserve fund into which shall be placed moneys received or held for that purpose in accordance with the annual budget. (Ord. 34 § 1, 1971)

3.12.025 Capital projects funds.

The following capital projects funds, as defined by the State of Washington Budgeting, Accounting, and Reporting Systems manual, are hereby created and codified in this section for the purpose of budgeting and accounting:

Fund No. 350, Convention Center Capital Improvement;

Fund No. 372, Pt Brown Avenue Revision Design and Engineering;

Fund No. 373, FAA Airport Improvements;

Fund No. 381, Razor Clam Bridge Replacement. (Ord. 959 § 1, 2015)

3.12.030 Federal shared revenues trust fund—Moneys disbursement.

A. There is created and established a special trust fund, No. 199, to be known and designated as federal shared revenues trust fund, into which fund moneys received from the federal shared revenues shall be deposited.

B. Funds in the federal shared revenues trust fund shall be expended only by warrants drawn against the fund or by transfer to payroll or claims funds where legally authorized.

C. Funds received from federal shared revenues may be used only for those expenditures as are authorized under federal statutes and regulations.

D. A planned use report for each entitlement period must be published in general circulation newspapers within the geographic area in addition to sending it to the office of the Secretary of the Treasury, Washington, D.C.

E. An expenditure and obligation report for each entitlement period must be published in general circulation newspapers within the geographic area in addition to sending it to the Office of the Secretary of the Treasury, Washington, D.C.

(Ord. 107 §§ 1—5, 1973)

3.12.040 Claims fund—Payroll fund—Warrants.

A. There is created and established in the office of the city clerk/treasurer a fund to be known and designated as the claims fund into which shall be transferred moneys from all funds to meet the monthly claims against all such funds.

B. There is created and established in the office of the city clerk/treasurer a fund to be known and designated as the payroll fund into which shall be transferred moneys from all funds to meet the monthly payroll due and payable from all such funds.

C. Warrants shall be drawn against the claims fund and the payroll fund to pay all claims and payrolls due and payable from all city funds.

(Ord. 89 §§ 1—3, 1972)

3.12.045 Fire/EMS FEMA SAFER grant special revenue fund.

The following special revenue fund, as defined by the State of Washington Budgeting, Accounting, and Reporting Systems manual, is hereby created for the purpose of budgeting and accounting:

Fund No. 116, Fire/EMS FEMA SAFER Grant.

(Ord. 967 § 1, 2016)

3.12.050 Police investigation fund.

A. There is created and established a separate checking account to be known and designated as the “police investigation fund” into which fund shall be placed moneys as authorized from time to time by action of the city council.

B. Moneys shall be disbursed from the fund in accordance with the policies and procedures as adopted by resolution by the city council.

C. All checks drawn against the fund shall be signed by the police chief or his designated deputy.

(Ord. 462 § 2, 1988)

3.12.055 Airport development fund—Created—Purpose—Disbursements.

A. There is created and established in the office of the city clerk/treasurer a fund to be known and designated as the “airport development fund” into which shall be placed moneys received or held for that purpose and shall be disbursed as provided for or appropriated in the annual budget or as otherwise authorized.

B. Other moneys may be placed in the airport development fund by an action of the city council or as designated by other governmental agencies and disbursed as provided for or appropriated in the annual budget or as otherwise authorized.

(Ord. 298 §§ 1, 4, 1980)

3.12.057 Airport fund.

A. There is created and established in the office of the city clerk/treasurer a fund to be known as the “airport fund” into which shall be placed moneys received in accordance with the annual city budget or as otherwise placed in the fund by the action of the city council.

B. Moneys shall be disbursed from the airport fund in accordance with the annual city budget or as otherwise directed by the city council.

(Ord. 415 §§ 1, 2, 1985)

3.12.060 Emergency medical services fund.

A. There is created and established in the office of the city treasurer a fund to be known and designated as the “emergency medical services fund.” Moneys received from the operation of the city’s ambulance shall be placed into this fund.

B. Funds in the emergency medical services fund shall be expended only for the operations of the ambulance service operated by the city. The moneys shall be dispersed only by warrants drawn against the fund or by transfer to payroll or claims funds where legally authorized.

(Ord. 804 § 2, 2006: Ord. 112 §§ 1, 2, 1973)

3.12.080 Street fund—Moneys disbursement.

There is created and established in the office of the city clerk/treasurer a fund to be known as the “street fund” into which moneys shall be placed, received from the local distributed share of the State Motor Vehicles Gas Tax; and other moneys placed in the fund by an action of the city council or so designated by the state or other governmental agency; and from which money shall be disbursed as provided for or appropriated in the annual budget or as otherwise authorized. (Ord. 28 § 1, 1970)

3.12.085 Special revenue funds.

The following special revenue funds, as defined by the State of Washington Budgeting, Accounting, and Reporting Systems Manual, are hereby created and codified in this section for the purpose of budgeting and accounting:

Fund No. 103, Street Reserve Fund;

Fund No. 117, LID Administrative Cost Fund. (Ord. 997 § 1, 2017; Ord. 989 § 1, 2016)

3.12.110 Travel expense fund—Disbursement.

A. There is created and established in the office of the city clerk/treasurer a fund to be known and designated as the “travel expense fund” into which fund shall be placed moneys appropriated from such existing funds as may be chargeable for particular travel expenses.

B. All disbursements from the travel expense fund shall be made only for the purpose of advancing city employees reimbursable expenses in connection with approved out-of-county travel on official city business. Such expenses shall be accounted by job classification for purposes of fund accounting.

(Ord. 64 §§ 1, 2, 1972)

3.12.115 Park development fund.

A. There is created and established in the office of the city clerk/treasurer a fund to be known as the park development fund.

B. Other moneys may be placed in the park development fund by an action of the city council or so designated by the state or other governmental agency and disbursed as provided for or appropriated in the annual budget or as otherwise authorized.

(Ord. 317 §§ 1, 4, 1981)

3.12.120 Unemployment compensation fund.

A. There is created and established in the office of the city treasurer a fund to be known as the “unemployment compensation fund” into which shall be placed moneys received in accordance with the annual city budget or as otherwise placed in the fund by the action of the city council.

B. Moneys shall be disbursed from the unemployment compensation fund to the State Employment Security Department only for payment of valid unemployment compensation claims.

(Ord. 348 §§ 1, 2, 1982)

3.12.130 Self-insurance fund.

A. There is created and established in the office of the city clerk/treasurer a fund to be known as the self-insurance fund into which shall be placed moneys received in accordance with the annual city budget or as otherwise placed in said fund by the action of the city council.

B. Moneys shall be disbursed from the self-insurance fund for payment of valid health insurance claims as the insurance policies provide.

C. The unexpended and unappropriated portion of funds currently held in trust by the former insurance administrator for the city is authorized to be deposited in the self-insurance fund.

(Ord. 360 §§ 1—3, 1983)

3.12.140 Capital improvement fund.

A. There is created and established in the office of the city clerk/treasurer a fund to be known as the capital improvement fund into which shall be placed moneys received in accordance with the annual city budget or as otherwise placed in said fund by the action of the city council.

B. Moneys shall be disbursed from the capital improvement fund in accordance with the annual city budget or as otherwise directed by the city council.

(Ord. 362 §§ 1, 2, 1983)

3.12.150 Equipment reserve fund.

A. There is created and established in the office of the city clerk/treasurer a fund to be known as the equipment reserve fund into which shall be placed moneys received in accordance with the annual city budget or as otherwise placed in said fund by the action of the city council.

B. Moneys shall be disbursed from the equipment reserve fund in accordance with the annual city budget or as otherwise directed by the city council.

(Ord. 363 §§ 1, 2, 1983)

3.12.160 Contingency reserve fund.

A. There is created and established in the office of the city clerk/treasurer a fund to be known as the contingency reserve fund into which shall be placed moneys received in accordance with the annual budget or as otherwise placed in said fund by the action of the city council.

B. Moneys shall be disbursed from the contingency reserve fund as directed by the city council.

(Ord. 364 §§ 1, 2, 1983)

3.12.170 Public works trust loan fund.

A. There is created and established in the office of the city clerk/treasurer a fund to be known as the public works trust loan fund, into which shall be placed moneys received from the public works trust fund loan program of the state of Washington or as otherwise placed in said fund by action of the city council.

B. Moneys shall be disbursed from the public works trust loan fund in accordance with program requirements for the project as specified in loan agreements and as directed by the city council.

(Ord. 467 §§ 1, 2, 1988)

3.12.180 Hotel/motel tax fund.

There is created a special fund in the city to be known as the hotel/motel tax fund. All taxes levied and collected under the provisions of Chapters 3.32 and 3.33 shall be credited to the hotel/motel tax fund and shall be used only for the purpose or purposes specified in Chapter 67.28 RCW and, until withdrawn for such use, the money accumulated in such fund may be invested in interest-bearing securities by the city clerk/treasurer in any manner authorized by law. (Ord. 464 § 2, 1988)

3.12.190 Criminal justice fund.

A. There is created and established in the finance office a fund to be known as the criminal justice fund (#103), into which shall be placed moneys received from the state Criminal Justice Funding Program, the Ocean Shores/Grays Harbor County Beach Patrol Program and such other sources as may be directed by future action of the city council.

B. Upon approval of the city council, the city manager or the police chief, moneys shall be disbursed from the criminal justice fund (#103) for expansion of the police and municipal court criminal justice functions as permitted in the state enabling legislation and the city/county beach patrol agreement.

(Ord. 504 §§ 1, 2, 1990)

3.12.200 Marina fund.

A. There is created and established in the finance department a fund to be known as the “Marina Fund No. 109,” into which shall be placed moneys generated by the operations at the marina and other such funds which might be directed by future action of the city council.

B. Upon approval of the city council, moneys shall be disbursed from the marina fund to support the operation of the leased property.

(Ord. 554 §§ 1, 2, 1993)

3.12.210 CERB projects fund.

A. There is created and established in the finance department a “CERB Projects Fund No. 111,” into which the city shall place moneys received from the CERB loan and grant.

B. Upon approval of the city council, the finance department shall disburse moneys from the CERB projects fund in support of the related projects.

(Ord. 575 §§ 1, 2, 1994)

3.12.220 Confiscated property fund.

A. There is created and established in the finance office a fund to be known as the confiscated property fund (#107), into which shall be placed moneys confiscated or received from the sale of confiscated property associated with illegal drug activities.

B. Upon approval of the city council, the city manager or the police chief, moneys shall be disbursed from the confiscated property fund (#107) for the sole support of the police department.

(Ord. 700 §§ 1, 2, 2000)

3.12.230 Debt service funds.

The following debt service funds, as defined by the State of Washington Budgeting, Accounting and Reporting Systems Manual, are hereby created and codified in this section for the purposes of budgeting and accounting:

Fund No. 213, LID Bond Guaranty Fund;

Fund No. 214, LID 07-01 Bond Redemption Fund;

Fund No. 407, WTP ARRA Loan Redemption Fund;

Fund No. 408, WTP CTED Loan Redemption Fund;

Fund No. 418, LID 2007-01 Bond Redemption Fund. (Ord. 997 § 2, 2017; Ord. 899 § 1, 2011)

3.12.240 Enterprise fund.

The following enterprise fund, as defined by the State of Washington Budgeting, Accounting and Reporting Systems Manual, is hereby created for the purposes of budgeting and accounting:

Fund No. 406, Mitigation Land Bank. (Ord. 903 § 1, 2011)

3.12.245 Transportation benefit district fiduciary fund.

The following fiduciary fund, as defined by the State of Washington Budgeting, Accounting, and Reporting Systems manual, is hereby created for the purpose of budgeting and accounting:

Fund No. 634, Transportation Benefit District. (Ord. 1023 § 1, 2018)