Chapter 1.20
FUNDS1

Sections:

1.20.010    Funds defined – Purposes.

1.20.020    Advance travel expense revolving fund – Established.

1.20.030    Imprest funds.

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

Engineering

Senior Financial Analyst

$100.00

(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. 2024-08 § 1; Ord. 2023-15 § 1; Ord. 2019-17 § 1)


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.