Chapter 1.20 FUNDS

Chapter 1.20
FUNDS¹

Sections:

1.20.020 Advance travel expense revolving fund – Established.

1.20.010 Funds defined – Purposes.

Fund #	Title	Fund Description
001	General	Use of revenue generally unassigned and may be used for any allowable city purpose.
005	Rainy Day	Use of revenue generally unassigned, but may only be used at the city council’s action in response to a critical financial need.
010	Firemen’s Pension	Use of revenue is restricted per RCW 3.24.380 to provide pension and related benefits to fire department employees.
101	Public Arts	Use of revenue is committed for the purposes as described in Chapter 1.48 WCC.
102	PFD Two Percent Sales Tax	Use of revenue is restricted per RCW 82.14.048, Chapter 5.104 WCC, and voter approval to support the Public Facilities District.
103	Paths and Trails	Use of revenue is restricted per RCW 47.30.050 for construction and/or improvement of paths and trails within the city.
104	Tourism Promotion Area	Use of revenue is restricted per Chapter 35.101 RCW for marketing purposes.
106	Convention Center	Use of revenue is restricted per Chapter 67.28 RCW and used for the operation of the convention center.
107	Hotel Motel Tax Tourism	Use of revenue is restricted per Chapter 67.28 RCW and overseen by the lodging tax advisory committee; to be awarded through an application process.
108	Street Maintenance	Use of revenue is committed for the maintenance and operation of city streets.
109	Arterial Streets	Use of revenue is committed for the purpose of constructing key capital street projects.
111	Street Overlay	Use of revenue is restricted per RCW 82.46.035 for the purpose of repaving and overlaying city streets.
112	Impact Fees	Use of revenue is restricted per Chapter 82.02 RCW; to be used for public facility improvements allowed by Chapter 15.02 WCC.
113	Low Income Housing	Use of revenue is restricted per Chapter 36.22 RCW; to be used for affordable housing projects meeting specific income requirements.
115	CDBG Entitlement	Use of revenue is restricted per CDBG grant agreements and used in accordance with HUD regulations.
117	Homeless Services	Use of revenue is restricted per Chapter 43.185C RCW and interlocal agreement to be used to support homeless services.
118	Abatement	Use of revenue is committed per Chapter 16.14 WCC for the purpose of resolving on-site code compliance violations.
120	ARP Recovery	Accounts for the federal Coronavirus Local Fiscal Recovery Funds provided by the American Rescue Plan Act.
205	Councilmanic Bonds	Use of revenue is committed to accumulate resources to make timely payment on bonds approved by the city council not requiring a vote of the residents.
301	Real Estate Excise Tax Capital Projects	Use of revenue is restricted per RCW 82.46.010 for the purpose of financing general capital construction projects.
302	Parks and Recreation Capital Projects	Use of revenue is committed for the purpose of financing capital construction projects related to parks, recreation, and cultural services.
304	Economic Development Capital Projects	Use of revenue is committed for the purpose of financing capital construction projects that promote economic development.
306	General Capital Projects	Use of revenue is committed for the purpose of financing general city capital construction projects.
307	Local Revitalization Financing Program	Use of revenue is restricted per Chapter 39.89 RCW for the purpose of financing capital projects within the local revitalization district.
310	INFRA Grant	Accounts for capital projects related to the Apple Capital Loop, primarily funded from grant sources.
312	Convention Center Capital Projects	Accounts for capital projects related to the Wenatchee Convention Center, primarily funded from bond proceeds and lodging taxes.
401	Water Utility	Accounts for water utility operations, maintenance, and capital expenses and revenues.
405	Sewer Utility	Accounts for sewer utility operations, maintenance, and capital expenses and revenues.
410	Storm Drain Utility	Accounts for storm drain utility operations, maintenance, and capital expenses and revenues.
415	Regional Water System	Accounts for the regional water system operations, maintenance, and capital expenses and revenues.
430	Cemetery	Accounts for the city of Wenatchee cemetery operation, maintenance, and capital expenses and revenues.
501	Equipment Rental O&M	Accounts for the maintenance, operation, and repair of city vehicles and public works equipment.
502	Self Insurance	Accounts for the city’s property and casualty insurance that covers all city assets and programs.
503	Equipment Rental Replacement	Accounts for the purchase and replacement of city vehicles and public works equipment.
504	Facility Maintenance	Accounts for the building maintenance of all city facilities.
505	Information Technology	Accounts for the information technology department that provides information technology tools to all departments.
710	Cemetery Endowment	Accumulates trust fund amounts received per WCC 9.04.040.

(Ord. 2023-15 § 1; Ord. 2022-25 § 1; Ord. 2021-27 § 1; Ord. 2020-15 § 1; Ord. 2019-17 § 1)

1.20.020 Advance travel expense revolving fund – Established.

An advance travel expense revolving fund is created and maintained according to policies developed by the finance department and approved by the city council. This fund is to be in the custody of and administered in the finance department under the direction of the finance director. (Ord. 2023-15 § 1; Ord. 2019-17 § 1)

1.20.030 Imprest funds.

(1) The city of Wenatchee authorizes the following imprest funds for the following departments of the city of Wenatchee in the designated amounts to be used for the purpose of small disbursements and making change:

Department	Custodian	Amount
Police	Records Supervisor	$500.00
Community Development	Permit Specialist	$300.00
Parks and Recreation	Admin. Assistant	$150.00
Finance	Finance Director	$3,000
Advance Travel	Finance Director	$15,000
City Services	Admin. Assistant	$200.00

(2) The funds provided above shall be maintained and operated in accordance with guidelines provided by the State Auditor’s office and the city of Wenatchee director of finance to include at a minimum that all moneys and/or receipts be controlled by the custodian as designated herein, and accounted for as directed by the director of finance. (Ord. 2023-15 § 1; Ord. 2019-17 § 1)

Prior legislation: Ords. 42, 469, 883, 988, 1028, 1030, 1032, 1052, 1063, 1354, 1355, 1374, 1439, 1440, 1444, 1484, 1709, 1806, 1851, 1857, 1871, 2076, 2079, 2092, 2129, 2168, 2206, 2232, 2333, 2361, 2517, 2534, 2616, 2750, 2006-13, 2010-26, 2012-16, 2013-23 and 2015-16.