Chapter 3.04 FUNDS

There is established a special fund to be known as the claims fund, for the purpose of providing one account upon which warrants shall be drawn for the payment of all claims for repairs, supplies, material and purchases of equipment and other services to the city except salaries and wages. (Ord. 229 § 1, 1949)

3.04.020 Claims fund – Payment of claims.

The amount chargeable to each of the funds of the city for such services as outlined in ZMC 3.04.010 shall be transferred by warrant from each respective fund on the tenth day of each month to the claims fund, and the city clerk/treasurer is authorized and directed from and after the effective date of the ordinance codified in this section and ZMC 3.04.010 to pay all such claims against the city by means of warrants drawn on said claims fund. (Ord. 229 § 2, 1949)

3.04.030 Payroll account – Establishment.

There is established a special account to be known as the payroll account for the purpose of providing an account upon which warrants shall be drawn for the payment of all salaries and wages of the various departments of the city. (Ord. 230 § 1, 1949)

3.04.040 Payroll account – Payment of claims.

The amount chargeable to each of the funds of the city for salaries for the preceding semimonthly period shall be transferred by warrant from each respective fund on the tenth and twenty-fifth days of each month to the payroll account and the city clerk/treasurer is authorized and directed from and after the effective date of the ordinance codified in this section and ZMC 3.04.030 to pay all wages and salaries to any and all employees of the city by means of warrants drawn on the payroll account. (Ord. 230 § 2, 1949)

3.04.050 Cumulative reserve fund.

Closed by Ord. 1278. (Ord. 449 § 1, 1979)

3.04.080 Police department crime prevention and assessment.

A. There is established a fund to be known as the crime prevention fund. This fund shall be for the purpose of providing a source of monies from which expenditures may be made by the police department for crime prevention activities in which the police department engages. The municipal court clerk shall transfer into this fund the crime prevention assessment collected from defendants convicted of a misdemeanor within the Zillah municipal court. In addition, the city council may transfer and deposit monies into the crime prevention fund as the city council shall from time to time determine to be in the best interests of the city.

B. In addition to any other fine or cost levied or imposed, the municipal court shall levy and impose against each defendant convicted of a misdemeanor the sum of $75.00 which shall be paid into the crime prevention fund.

C. Imposition of Alcohol Education Assessment. In addition to any other fine or costs levied or imposed, the municipal court shall levy and impose against each defendant convicted of a violation of the Zillah Penal Code in which the use or abuse of alcohol was a contributing factor, a penalty of $100.00 which shall be paid into the crime prevention fund for use toward the enforcement of ordinances involving crimes caused by alcohol use and to provide information for treatment of alcohol abuse. Provisions of the penal code in which alcohol use is usually a significant contributing factor include Zillah Law Enforcement Code sections 15.06.010, 15.06.020, 15.10.040, 15.10.080, 15.10.100, 15.10.260, 15.12.090, 15.12.190, 15.12.200, 15.12.250, 15.14.070, 16.18.030, and 16.18.040. In the event the municipal court determines that alcohol was a contributing factor to any other offense other than those specifically set forth hereinabove, the court shall impose the $100.00 alcohol assessment and shall enter a finding in the records that alcohol was a contributing factor to the commission of the offense. (Ord. 818 § 2, 1996; Ord. 808 § 2, 1995; Ord. 773 § 2, 1994; Ord. 772 § 2, 1994; Ord. 718 §§ 2, 3, 1992; Ord. 668 §§ 1, 2, 1989)

3.04.082 Police department maintenance fund.

The police department maintenance fund is hereby created. Said fund shall be established to account for all maintenance expenditures applicable to the police department. (Ord. 976 § 2, 2002)

3.04.084 Police department petty cash fund.

A. The amount of money in the Zillah police department petty cash fund shall not exceed $200.00.

B. Accounting Responsibility. The chief of police shall be responsible for monies deposited into and expended from the petty cash fund. Said chief of police shall be responsible to maintain an accounting of monies coming in and going out of said fund and shall record information as to dates of expenditures, dates of receipt, and other pertinent information. (Ord. 981 §§ 2, 3, 2002)

3.04.086 Police department cash drawer.

A. Statement of Purpose. The city council for the city of Zillah, Washington, wishes to establish a cash drawer in the amount of $100.00 to be used by the Zillah police department for the purpose of receipting payments for various and miscellaneous items such as copies, CDL licensing, etc.

B. Amount of Cash Drawer. The amount of money in the Zillah police department cash drawer shall be $100.00.

C. Accounting Responsibility. The police chief and/or his/her designee shall be responsible for monies deposited into, and expended from, the police department cash drawer and shall be responsible to maintain an accounting of monies coming in and going out of said drawer. (Ord. 1447 §§ 1 – 3, 2017)

3.04.090 Parks and pool reserve fund.

There is established a fund known as the parks and pool reserve fund. This fund shall be for the purpose of providing a fund from which expenditures may be made toward city parks, and the city swimming pool. The city clerk/treasurer shall deposit such monies in this fund as the city council shall from time to time determine by motion, resolution or ordinance. Said funds shall be used for city park and city pool purposes including capital expenditures. The city clerk/treasurer shall be responsible to account for all monies deposited in and withdrawn from this fund. (Ord. 688 § 2, 1990)

3.04.100 Continuation of real estate excise tax fund.

There is hereby continued a real estate excise tax fund for local public works improvements, including those public works improvements described and listed in RCW 35.43.040. The city clerk/treasurer shall deposit such monies in this fund which are received from the imposition of the excise tax on real estate sales imposed by the ordinance codified in this section. Expenditures from said fund shall be authorized by city council as permitted by state law, by motion, resolution, or ordinance describing the amount of funds to be expended and the specific capital public works improvement toward which such funds are to be expended. The city clerk/treasurer shall maintain an accurate accounting of all funds going into and coming out of said fund as required by this section and by law. (Ord. 1140 § 2, 2007; Ord. 738 § 4, 1992; Ord. 688 § 3, 1990)

3.04.110 Cumulative reserve/revenue stabilization fund.

Closed by Ord. 1278. (Ord. 1110 § 2, 2006; Ord. 688 § 5, 1990)

3.04.120 City street fund.

The city street fund is established. The purpose of this fund shall be to provide a fund into which monies shall be deposited from time to time as determined by the city council for the purpose of constructing, improving and maintaining the city streets within the city. Monies deposited into this fund shall include the revenues received from the state constituting the city’s portion of motor vehicle fuel excise taxes. Withdrawals from this fund shall be by motion, resolution or ordinance of the city council. The city clerk/treasurer shall be responsible to maintain an accounting of all monies deposited into and withdrawn from this fund and shall maintain a record of such activities as required by law. (Ord. 688 § 6, 1990)

3.04.130 Treasurer’s clearing fund.

A. The purpose of this section is to allow direct payment for intergovernmental and/or debt service payments with a treasurer’s check.

B. Whenever it is deemed necessary, the city clerk/treasurer is authorized, empowered and directed to pay the claims against the various departments of the city.

C. The treasurer’s clearing fund shall be used and payment therefrom shall be made only for the purpose stated in subsection (A) of this section. (Ord. 674 §§ 1, 2, 3, 1990)

3.04.140 Municipal court petty cash fund.

A. There is established a petty cash fund for the city municipal court. Said fund shall be used by the clerk of the municipal court to make change at times of collection of municipal and court fines and assessed costs. The amount of money in said petty cash fund shall not exceed $100.00.

B. The clerk of the municipal court shall be responsible for monies deposited into and expended from the petty cash fund. Said municipal court clerk shall be responsible to maintain an accounting for monies coming in and out of said fund and shall record information as to dates of expenditure, dates of receipt and other pertinent information. (Ord. 684 §§ 1, 2, 1990)

3.04.150 Emergency medical services fund.

A. The emergency medical services fund is maintained and shall be part of the city’s budget. Money deposited into this fund will be received from the county levy and tax on properties which is earmarked for emergency medical services.

B. Expenditures from Fund. Money in the emergency services fund may be utilized to pay the cost of emergency medical services, including related personnel costs, training for such personnel, and related and necessary equipment, supplies, vehicles, and housing, as needed for emergency medical care and/or emergency medical services. (Ord. 970 §§ 2, 3, 2002; Ord. 771 §§ 2, 4, 1994)

3.04.160 City Hall maintenance fund.

The City Hall maintenance fund is created. The fund shall be established to account for all maintenance expenditures applicable to the City Hall building. (Ord. 787 § 1, 1994)

3.04.170 Civic center operating fund.

Closed by Ord. 1278. (Ord. 805 §§ 1 – 3, 1995)

3.04.180 Petty cash fund established.

A. Statement of Purpose. The city council for the city of Zillah, Washington, previously established a petty cash fund for Zillah City Hall in this section. The petty cash fund is to be used by the clerk/treasurer for various miscellaneous municipal expenditures including but not limited to obtaining postage, making change, travel and other miscellaneous expenses. The amount of said petty cash fund was not to exceed $150.00. City Hall also utilizes petty cash and maintains cash drawers in City Hall for the purpose of receipting payments on municipal accounts and applications. Three cash drawers are now utilized by City Hall employees, each one being $100.00, equaling a total of $300.00. The purpose of this amendment is to increase the authorized petty cash fund from $150.00 to $450.00.

B. Amount of Petty Cash Funds. The amount of money in the City Hall petty cash funds shall not exceed $450.00.

C. Accounting Responsibility. The clerk/treasurer shall be responsible for monies deposited into, and expended from, the petty cash funds. Said clerk/treasurer shall be responsible to maintain an accounting of monies coming in and going out of said funds and shall record information related to maintenance of them. (Ord. 1331 §§ 1 – 4, 2013)

3.04.185 Crime prevention services fund.

Closed by Ord. 1487. (Ord. 1000 §§ 1, 2, 3, 2003)

3.04.190 Fire department petty cash fund.

A. Statement of Purpose. The city council for the city of Zillah, Washington, has determined that it is necessary to establish a petty cash fund for the Zillah fire department. Said fund shall be used only by the fire chief.

B. Amount of Petty Cash Fund. The amount of money in the Zillah fire department petty cash fund shall not exceed $150.00.

C. Accounting Responsibility. The fire chief shall be responsible for monies deposited into and expended from the petty cash fund. Said fire chief shall be responsible to maintain an accounting of monies coming in and going out of said fund and shall record information as to dates of expenditures, dates of receipt, and other pertinent information. (Ord. 1001 §§ 1, 2, 3, 2003)

3.04.200 Public works trust fund.

Repealed by Ord. 1133. (Ord. 1039 §§ 1, 2, 3, 2005)

3.04.210 Capital projects fund.

A. Statement of Purpose. The city council for the city of Zillah, Washington, has determined that for accounting purposes it would be in the best interest of the city to establish a capital projects fund for the monies relating to design and/or construction of infrastructure improvements and other items associated with an approved project.

B. Capital Projects Fund. The capital improvement fund is hereby created. Said fund shall be available for deposit of any monies received from grants, loans or other sources for design and/or construction of infrastructure improvements and other items associated with an approved project.

C. Expenditures of Fund. Monies in the capital projects fund shall be expended for design and/or construction of infrastructure improvements and any other expenditure associated with an approved project. (Ord. 1143 §§ 1, 2, 3, 2007)

3.04.220 Debt service fund.

A. Statement of Purpose. The city council for the city of Zillah, Washington, has determined that for accounting purposes it would be in the best interest of the city to establish a debt service fund for the repayment of a supporting investments in economic diversification (SIED) loan as per Contract No. YC-VV-05, from Yakima County for infrastructure leading to, and located within, a portion of the Zillah Lakes Development.

B. SIED Loan Fund. The SIED loan fund is hereby created. Said fund shall be available for deposit of any interest accrued or funds that may be received pertaining to repayment of said loan.

C. Expenditures of Fund. Monies in the SIED loan fund shall be expended exclusively for repayment of debt associated with repayment of the SIED loan with Yakima County as per SIED Contract No. YC-VV-05. (Ord. 1062 §§ 1, 2, 3, 2005)

3.04.230 Fire department maintenance fund.

A. Purpose. The city council for the city of Zillah, Washington, has determined that it would benefit the city to establish an internal service fund for maintenance expenditures applicable to the space in the police department building that is used by the fire department.

B. Fire Department Maintenance Fund. The fire department maintenance fund is hereby created. Said fund shall be established to account for all maintenance expenditures applicable to the space used by the fire department which is located in the police department building. (Ord. 1078 §§ 1, 2, 2006)

3.04.240 Public safety fund.

Closed by Ord. 1278. (Ord. 1081 §§ 1, 2, 3, 2006)

3.04.250 Cemetery memorial trust fund.

Closed by Ord. 1278. (Ord. 1104 § 4, 2006)

3.04.260 Capital street projects fund.

B. Capital Street Projects Fund. The capital street projects fund is hereby created. Said fund shall be available for deposit of any monies received from a grant, loan or other sources for design and/or construction of street projects and other items associated with an approved project.

C. Expenditures of Fund. Monies in the capital street projects fund shall be expended for design and/or construction of street projects and other items associated with an approved project. (Ord. 1144 §§ 1, 2, 3, 2007)

3.04.270 Limited tax general obligation bond 2009 fund.

A. Statement of Purpose. The city council for the city of Zillah, Washington, has approved a limited tax general obligation bond and is required to establish a debt service fund for repayment of the bond.

B. Limited Tax General Obligation Bond 2009 Fund. The limited tax general obligation bond 2009 fund is hereby created. Said fund shall be available for deposit of any interest accrued or funds that are designated or received pertaining to principal and interest for repayment of said bond.

C. Expenditures of Fund. Monies in the limited tax general obligation bond 2009 fund shall be expended exclusively for repayment of debt associated with the bond. (Ord. 1206 §§ 1 – 3, 2009)

3.04.280 Hamilton Square loan fund.

A. Statement of Purpose. The city council for the city of Zillah, Washington, has determined that for accounting purposes it would be in the best interest of the city to establish a debt service fund for the repayment of a supporting investments in economic diversification (SIED) loan as per Contract No. YC-HS-11 from Yakima County for costs associated with infrastructure improvements related to public sewer facility expansion for the Hamilton Square Assisted Living Project.

B. SIED YC-HS-11 (Hamilton Square) Loan Fund. The SIED YC-HS-11 (Hamilton Square) loan fund (210) is hereby created. Said fund shall be available for deposit of any interest accrued or funds that may be received pertaining to repayment of said loan.

3.04.290 General fund contingency reserve.

A. Statement of Purpose. The city council for the city of Zillah, Washington, has determined that it is in the best interest of the city to establish a general fund contingency reserve to be held to address unforeseen, unanticipated and/or emergent situations, conditions or circumstances. City council has determined that a contingency fund is appropriate and allows the city to address such situations without disrupting other budgeted commitments.

B. General Fund Contingency Reserve. City council hereby establishes the general fund contingency reserve (002). The contingency reserve fund shall be funded as determined reasonable and appropriate by city council and in a manner consistent with Policy No. 2013-02. The fund shall be reviewed on an annual basis as part of the budget process.

C. Expenditures of Fund. The general fund contingency reserve funds shall be expended or applied as authorized by city council by motion, resolution or ordinance. The expenditure and/or application of such funds shall be for unforeseen or emergent circumstances as deemed appropriate and as per Policy No. 2013-02 or as amended. The city clerk/treasurer shall maintain an accurate accounting of all funds going into and coming out of said fund as required by this section. (Ord. 1350 §§ 1 – 3, 2014)

3.04.300 SIED Contract No. YC-ZL-13 loan fund.

A. Statement of Purpose. The city council for the city of Zillah, Washington, has determined that for accounting purposes it would be in the best interest of the city to establish a debt service fund for the repayment of a supporting investments in economic diversification (SIED) loan as per Contract No. YC-ZL-13 from Yakima County for extension of water and sewer lines along a new arterial corridor to be constructed between the west end of a commercial development on Vintage Valley Parkway and State Route 22.

B. SIED Loan Fund. The SIED loan fund is hereby created. Said fund shall be available for deposit of any interest accrued or funds that may be received pertaining to repayment of said loan.

3.04.310 Transportation benefit district fund.

The transportation benefit district fund (110) is hereby established. The purpose of the fund is to account for revenues received from the collection of authorized vehicle licensing fees pursuant to RCW 36.73.065 and 82.80.140 and the expenditure of such funds for transportation improvements that preserve, maintain, operate and/or improve the existing transportation infrastructure of the city, consistent with the requirements of Chapter 36.73 RCW. The funds may be utilized for any lawful purpose under the chapter but all funds raised through the transportation benefit district shall be expended only for such preservation, maintenance, operation and/or improvement in accordance with provisions of Chapter 36.73 RCW as the same exists or is hereafter amended. The revenues may be accumulated in the fund and held until the Zillah city council determines and authorizes the expenditures of such funds in accordance with the purpose stated herein and applicable laws. Appropriations and expenditures of the fund shall be included in the annual city budget. Any funds held or remaining at the end of the fiscal year shall continue to be held in the fund and shall not lapse, or otherwise be made available for any other purpose or purposes. Notwithstanding anything to the contrary herein, all monies accumulated in the fund shall be expended in accordance with Chapter 36.73 RCW, as it now exists or as it may hereafter be amended. (Ord. 1392 § 1, 2015)

3.04.320 Capital equipment fund.

A. Statement of Purpose. The city council for the city of Zillah, Washington, has determined that it is in the best interest of the city to establish a capital equipment fund. Said fund is a managerial fund (sub-fund) of the general fund to be used for purchases of capital assets and equipment as approved by motion, resolution or ordinance of the Zillah city council.

B. Capital Equipment Fund (003). City council hereby establishes the capital equipment fund (003) which is a managerial fund (sub-fund) of the general fund. Money may be placed in the fund from time to time by Zillah city council as funds become available and as determined reasonable and appropriate by Zillah city council. City may purchase capital assets, equipment, materials and supplies by use of such fund, subject to any laws governing said purchase.

C. Expenditures of Fund. Funds from the capital equipment fund shall be expended as authorized by Zillah city council by motion, resolution or ordinance. The expenditure and/or application of such funds shall be for the purchase of capital assets and equipment. The city administrator/clerk-treasurer shall maintain an accurate accounting of all funds going into and coming out of said fund as required by this section. (Ord. 1429 §§ 1 – 3, 2017)

3.04.330 SIED Contract No. YC-VVP-19 loan fund.

A. The city council for the city of Zillah, Washington, has determined that for accounting purposes it is in the best interest of the city to establish a debt service fund for the repayment of a supporting investments in economic diversification (SIED) loan as per Contract No. YC-VVP-19 from Yakima County for roadway improvements to be constructed between the west end of a commercial development on Vintage Valley Parkway and State Route 22.

B. The SIED loan fund is hereby created. Said fund shall be available for deposit of any interest accrued or funds that may be received pertaining to repayment of said loan.