Chapter 3.36
FUNDS
Sections:
3.36.010 Tumwater Valley golf fund.
3.36.020 Advance travel expense fund.
3.36.030 Facility reserve fund.
3.36.045 Development/special fees fund.
3.36.050 Law Enforcement Records Management System (LERMS) fund.
3.36.060 Equipment rental and reserve fund – Fleet.
3.36.065 Equipment rental and reserve fund – Information technology.
3.36.138 Local improvement guaranty fund.
3.36.150 Capital improvement fund.
3.36.155 Revolving account control fund.
3.36.165 Combination of water, sewer, and stormwater utilities.
3.36.200 Drug enforcement fund.
3.36.210 Domestic violence advocacy/prevention/prosecution fund.
3.36.220 Barnes Lake management district fund.
3.36.230 Tumwater transportation benefit district fund.
3.36.240 Tumwater metropolitan park district fund.
3.36.250 Affordable housing sales tax fund.
3.36.010 Tumwater Valley golf fund.
There is hereby established a special fund of the city designated Tumwater Valley Golf Course fund, the “golf course fund,” for the purpose of providing funds for defraying all or a portion of the costs of the planning, purchasing, leasing, condemnation or other acquisition, construction, reconstruction, development, improvement, extension, repair, maintenance or operation of the city’s Tumwater Valley Golf Course fund (the “golf course fund”). The city shall set aside and pay into the golf course fund all revenues, fees and other money derived from or in connection with the operation of the golf course, and such money shall be used solely for the purposes set forth in this section.
(Ord. O97-010, Added, 04/15/1997)
3.36.020 Advance travel expense fund.
A. There is hereby established an advance travel expense fund (account) to be known as the “advance travel expense fund,” in the amount of $2,000.
B. The established fund (account) shall be administered in accordance with the rules and regulations prescribed by the State Auditor of the State of Washington and pursuant to the provisions of RCW 42.24.120 through 42.24.160. The finance director shall be the custodian of said fund (account).
C. Upon receipt of the established amount, the custodian of said fund (account) shall keep in effect a checking account at such bank as the finance director deems best to serve the interests of the city, in the name of the city of Tumwater, entitled “advance travel expense.” The finance director shall sign all checks drawn from said fund (account).
D. All expenditures from said fund (account) shall be used for the purpose of making advances for travel expenses to officers and employees of the city of Tumwater. All advances from said fund (account) shall only be allowed to said officers and employees when participating in or attending to official business of the city of Tumwater. All such advances shall be reasonable estimates of the applicant’s travel expense requirements. All expenditures from said fund (account) shall be supported with appropriate receipts.
E. All unexpended advance amounts shall be deposited to said fund (account). The custodian shall record all transactions on said fund (account) according to proper accounting procedures. All reimbursements of said fund (account) shall be made by claim voucher/purchase order and warrant.
F. A check register shall be maintained in which all transactions, including disbursements and deposits, shall be recorded. A reconciliation of said register shall be made with the bank statement at the end of each month. The reconciliation shall be made by someone other than the custodian.
G. All bank service charges imposed by the bank on said fund (account) shall be invoiced (billed) separately to the city of Tumwater. Payment of bank services charges shall be by claim voucher/purchase order and warrant.
(Ord. O2011-002, Amended, 03/01/2011; Ord. O94-021, Added, 06/07/1994)
3.36.030 Facility reserve fund.
A. There is hereby established a “facility reserve fund” for the city of Tumwater for the purpose of providing funds for the repair, major maintenance and replacement of city facilities.
B. The moneys in the fund may be allowed to accumulate from year to year until the legislative authority of the city shall determine to expend the moneys in the fund for the purpose specified. The moneys in the fund shall never be expended for any other purpose than those specified, unless approved by a two-thirds majority of the members of the council.
C. The moneys deposited into the fund may come from various sources.
(Ord. O2018-011, Amended, 04/03/2018; Ord. O2009-019, Amended, 11/17/2009; Ord. O97-030, Added, 10/21/1997)
3.36.035 Contingency fund.
A. There is hereby established a “contingency fund” for the city of Tumwater, to be known as the emergency fund, for the purpose of providing funds for unanticipated and unbudgeted emergencies as defined in RCW 35A.34.140 and 35A.34.150.
B. The source of funding shall be seventy-five percent of the sales tax revenue classified as North American Industry Classification System (NAICS) Code 236 – Construction of Buildings reported to the city by the Washington State Department of Revenue, not to exceed $175,000 per year. The accumulated balance shall not exceed the limitation set by RCW 35A.34.250 of $0.375 per $1,000 of assessed valuation of the property within the city limits, or as hereafter amended by the Legislature.
C. Upon the happening of any emergency as defined in RCW 35A.34.140, council may, upon the adoption of an ordinance by a majority plus one stating the facts constituting the emergency and the estimated amount required to meet it, make the expenditures therefor without notice or hearing.
D. In the case of an emergency not defined in RCW 35A.34.140, council may, upon the adoption of an ordinance by a majority plus one stating the facts constituting the emergency, the estimated amount required to meet it, and declaring that an emergency exists, make the expenditure therefor. The ordinance shall not be voted on until five days have elapsed after its introduction. Any taxpayer may appear at the meeting at which the emergency ordinance is to be voted on and be heard for or against the adoption thereof.
(Ord. O2011-016, Added, 12/06/2011)
3.36.045 Development/special fees fund.
A. There is hereby established a fund to be known as the “development/special fees fund” of the city of Tumwater for the sole purpose of collecting the various development and special fee related fees and charges to include, but not be limited to, such things as the mitigation or SEPA fees, fee-in-lieu-of, park and transportation impact fees, and all other like fees related to development in the city.
B. All such payments may only be expended to fund the improvement as agreed upon by the parties to mitigate the identified, direct impact.
(Ord. O99-009, Amended, 03/16/1999; Ord. 1290, Amended, 05/21/1991; Ord. 1142, Added, 12/01/1987)
3.36.050 Law Enforcement Records Management System (LERMS) fund.
A. There is established a fund to be known as the “Law Enforcement Records Management System (LERMS) fund,” to be used for the expenditures for salaries, wages, contracts, audits and operations required for the use, maintenance, upgrades, purchase and replacement of the LERMS system. The fund shall also be used for the receipting and safekeeping of funds paid from the participating jurisdictions.
B. Any excess funds not needed for immediate expenditures, at the discretion of the finance director, may be invested in the Local Government Investment Pool (LGIP) and may earn interest.
(Ord. O2022-027, Added, 12/06/2022)
3.36.060 Equipment rental and reserve fund – Fleet.
A. There is established a fund to be known as the “equipment rental and reserve fund – Fleet,” to be used for the expenditures for salaries, wages and operations required for the repair, replacement, purchase and operation of all motor vehicles and other portable equipment which the city shall decide to maintain and replace through this fund.
B. All motor vehicles and other portable equipment of the various departments of the city shall be transferred to the equipment rental and reserve fund – Fleet as directed by the finance department.
C. The charges for the use of equipment shall be sufficient to cover the maintenance, operation and replacement of such equipment and the terms for the rental thereof shall be as determined by the finance department, as approved by the adoption of the annual budget. Such rental rates shall be reviewed and, if needed, revised to meet changing costs of maintenance, operation and replacement.
D. There shall be kept, as directed by the finance director, such books, accounts and records as are necessary to control and report the financial operations of the equipment rental and reserve fund – Fleet. Within the fund there shall be kept separate accounts for operation and maintenance and for a depreciation reserve account for replacement of equipment in this fund.
E. All moneys deposited in the equipment rental and reserve fund – Fleet and not expended as provided in this chapter shall remain in the fund from year to year and shall not be transferred to any other fund or expended for any other purpose.
F. If, at any time hereafter, the city council shall abolish the equipment rental and reserve fund – Fleet, then all moneys on deposit therein shall revert to and be deposited in the several funds and departments participating in the fund.
(Ord. O2022-026, Amended, 12/06/2022; Ord. 986, Added, 12/20/1983)
3.36.065 Equipment rental and reserve fund – Information technology.
A. There is established a fund to be known as the “equipment rental and reserve fund – Information technology” to be used for the expenditures for salaries, wages and operations required for the repair, replacement, purchase and operation of all information technology and other electronic equipment and assets (IT equipment) which the city shall decide to maintain and replace through this fund.
B. All IT equipment of the various departments of the city shall be transferred to the equipment rental and reserve fund – Information technology as directed by the finance department.
C. The charges for the use of IT equipment shall be sufficient to cover the maintenance, operation and replacement of such equipment and the terms for the rental thereof shall be as determined by the finance department, as approved by the adoption of the annual budget. Such rental rates shall be reviewed and, if needed, revised to meet changing costs of maintenance, operation and replacement.
D. There shall be kept, as directed by the finance director, such books, accounts and records as are necessary to control and report the financial operations of the equipment rental and reserve fund – Information technology. Within the fund there shall be kept separate accounts for operation and maintenance and for a depreciation reserve account for replacement of IT equipment in this fund.
E. All moneys deposited in the equipment rental and reserve fund – Information technology and not expended as provided in this section shall remain in the fund from year to year and shall not be transferred to any other fund or expended for any other purpose.
F. If, at any time hereafter, the city council shall abolish the equipment rental and reserve fund – Information technology, then all moneys on deposit therein shall revert to and be deposited in the several funds and departments participating in the fund.
(Ord. O2022-026, Added, 12/06/2022)
3.36.138 Local improvement guaranty fund.
A. Established. There is created in the office of the finance director a special fund of the city known as the “city of Tumwater local improvement guaranty fund” (the “fund” or “guaranty fund”) and the fund shall be drawn upon solely for the purpose set forth in this section.
B. Annual Tax Levy. From time to time after the effective date of the ordinance from which this section derives, for the purpose of maintaining the local improvement guaranty fund, the city shall at the time of making its annual budget and tax levy provide for the levy of a sum sufficient, with other sources of the fund, to pay the warrants issued against the fund during the preceding fiscal year and to establish the required balance in such fund; provided, that the levy in any one year shall not exceed the greater of (1) twelve percent of the outstanding obligations guaranteed by the fund, or (2) the total amount of delinquent assessments and interest accumulated on the delinquent assessments as of September 1st of the year preceding the year for which the tax levy shall be made and collected.
C. Earnings – Surpluses – Subrogation. Interest and earnings from the local improvement guaranty fund shall be paid into the fund. If in any local improvement district fund guaranteed by the local improvement guaranty fund there is a surplus remaining after the payment of all outstanding bonds and warrants payable therefrom, such surplus shall be paid into the local improvement guaranty fund.
Whenever any sum is paid out of the local improvement guaranty fund on account of the principal or interest of a local improvement bond or warrant, the city as trustee of the fund shall be subrogated to all the rights of the holder or owner of the bond or interest coupon or warrant so paid and the proceeds thereof, or the underlying assessment, shall become part of the guaranty fund.
D. Limitation on Warrants Issued. Warrants issued shall be issued against the local improvement guaranty fund to meet any liability accruing against it and shall draw interest at a rate to be established by the finance department in the manner by which interest rates are set from time to time for registered warrants drawn on other funds of the city and not paid for want of sufficient moneys therein. The warrants so issued shall at no time exceed five percent of the outstanding obligations guaranteed by the fund.
E. Transfer of Excess.
1. At any time that the amount in the fund exceeds ten percent of the outstanding obligations guaranteed by the fund, the excess amount or any portion thereof may, by ordinance of the city council, be transferred to the general fund of the city, subject to the conditions required by law and set forth in this section; provided, that the city shall not permit the amount in the fund at any time to exceed the maximum amount permitted under Section 148 of the United States Internal Revenue Code of 1986, as amended, and the applicable regulations thereunder, recognizing that any such excess could cause obligations guaranteed by the fund to become “arbitrage bonds.”
2. Prior to transfer of any amounts pursuant to this subsection, there shall be on file with the city a certificate of the finance department that the guaranty fund has sufficient funds currently on hand to meet all valid outstanding obligations of the fund and all other obligations of the fund reasonably expected to be incurred in the near future. The net cash of the guaranty fund may be reduced by such transfer to an amount not less than ten percent of the net outstanding obligations guaranteed by such fund.
3. If, at any time within five years of any transfer of assets from the guaranty fund, it is reduced below the minimum amount specified in subsection (E)(2) of this section, the city shall, to the extent of the amount transferred, pay valid claims against the guaranty fund as a general obligation of the city. In addition, the city shall pay all reasonable costs of collection necessarily incurred by the holders of valid claims against the guaranty fund.
F. No Preference – Use of Reserves. Defaulted bonds, interest coupons and warrants issued against local improvement district funds of the city shall be purchased out of the guaranty fund; and as between the several issues of bonds or warrants no preference shall exist, but they shall be purchased in the order of their presentation; provided, that in the event that the city shall establish a separate reserve fund pursuant to RCW 35.51.040 with respect to any issue of bonds or warrants, defaulted bonds, interest coupons and warrants of such issue shall be purchased out of the applicable reserve fund and only to the extent assets in such fund are insufficient shall the city draw upon the guaranty fund.
G. Protection of Fund Against General Tax Liens.
1. For the purpose of protecting the fund, so much of the fund as is necessary may be used to purchase certificates of delinquency for general taxes on property subject to local improvement assessments which underlie the bonds, coupons or warrants guaranteed by the fund or to purchase such property at county tax foreclosure sales or from the county after foreclosure.
2. The city, as trustee of the fund, may foreclose the lien of general taxes, certificates of delinquency and purchase the property at foreclosure sale. When doing so, the court costs, costs of publication, expense for clerical work and other expenses incidental thereto shall be charged to and paid from the local improvement guaranty fund.
3. After acquiring title to property by purchase at general tax foreclosure sale or from the county after foreclosure, the city may lease it or sell it at public or private sale at such price and on such terms as may be determined by resolution of the city council. All proceeds shall belong to and be paid into the local improvement guaranty fund.
(Ord. O96-027, Amended, 10/15/1996; Ord. 1169, Added, 08/16/1988)
3.36.150 Capital improvement fund.
A. The previously established fund known as the “reserve for construction fund” shall now be known as the “capital improvement fund.”
B. Moneys may be deposited into this fund by appropriation of the city council and expenditures from this fund shall be authorized by the annual budget of the city.
(Ord. 1290, Amended, 05/21/1991; Ord. 984, Added, 12/20/1983)
3.36.155 Revolving account control fund.
A. There is created a fund known and designated as the revolving account control fund. The fund shall be used as deemed necessary by the finance department for the purpose of accounting for revolving accounts (funds). Moneys for the fund shall come from sources provided by the various revolving accounts within the fund or other sources deemed necessary by the council.
B. The finance department is authorized to transfer funds from the general fund or other funds which may have revolving accounts or funds to the revolving account control fund as deemed necessary. Any revolving account or fund which may be designated as part of the general fund or other funds may be accounted for within the revolving account control fund.
(Ord. O96-027, Amended, 10/15/1996; Ord. 1179, Added, 11/15/1988)
3.36.165 Combination of water, sewer, and stormwater utilities.
The city water and sewer utility, consisting of the existing water supply and distribution system and the sanitary sewage collection and disposal system of the city and the storm drain utility consisting of the storm drainage and disposal system of the city are hereby combined pursuant to RCW 35.67.331.
The combined utility shall be known as the city of Tumwater water, sewer, and stormwater utility. All improvements, extensions, betterments and additions thereto, at any time hereafter made, shall become part of the water, sewer, and stormdrain utility system.
(Ord. 1393, Added, 07/20/1993)
3.36.200 Drug enforcement fund.
A. There is hereby created a special fund to be known as the “drug enforcement fund” into which shall be deposited:
1. All monies and proceeds from the sale of property seized during drug investigations and forfeited pursuant to RCW 69.50.505 and all other applicable state and federal laws;
2. All monies received pursuant to court order prescribing that such monies be used for drug enforcement, after amounts are deducted in accordance with state and federal laws;
3. Appropriations by city council authorization for donations from the public or other organizations;
4. Interest on all monies deposited in the account.
B. This fund has been established for the purpose of accumulating funds for drug enforcement needs, drug awareness education purposes, and the purchase, lease, and maintenance of equipment and other items necessary for drug enforcement by the Tumwater police department. The monies deposited in the drug enforcement fund shall be expended only for such purposes and for no other purpose.
C. Any unexpended funds remaining in the drug enforcement fund at the end of any budget year shall not be transferred to the general fund or otherwise lapse, but funds shall be carried forward from year to year until expended for a purpose set forth in subsection B of this section.
(Ord. 1345, Added, 12/15/1992)
3.36.201 Petty cash fund.
A. The finance director is hereby authorized to establish a petty cash, change fund and/or imprest funds with the various departments of the city in a total amount not to exceed $10,000.
B. That $1,000 of the monies outlined in TMC 3.36.210(A) shall be for the police department’s confidential funds, with the police chief as the custodian of record.
(Ord. O2007-003, Amended, 02/06/2007; Ord. O2001-014, Added, 06/05/2001)
3.36.210 Domestic violence advocacy/prevention/prosecution fund.
A. There is hereby created a special fund to be known as the “domestic violence advocacy/prevention/prosecution fund” into which shall be deposited:
1. All monies received pursuant to court order as a penalty assessment for domestic violence crimes designated as such by the Tumwater Municipal Code.
B. This fund has been established for the purpose of accumulating funds to establish a domestic violence advocacy program in the city of Tumwater; or to establish a domestic violence prevention and prosecution program in the city of Tumwater; or to establish both such programs should funding permit. The monies deposited in the domestic violence advocacy/prevention/prosecution fund shall be expended only for such purposes and for no other purpose.
C. Any unexpended funds remaining in the domestic violence advocacy/prevention/ prosecution fund at the end of any budget year shall not be transferred to the general fund or otherwise lapse, but funds shall be carried forward from year to year until expended for a purpose set forth in subsection B of this section.
(Ord. O2004-017, Added, 06/01/2004)
3.36.220 Barnes Lake management district fund.
A. There is hereby established a special revenue fund for the city of Tumwater, to be known as the “Barnes Lake management district fund,” into which shall be deposited all monies received from property owners of the Barnes Lake management district.
B. This fund has been established for the purpose of receiving property assessments from the Barnes Lake management district and processing payment for products and services utilized by the district according to the charter established by the Barnes Lake management steering committee.
C. Any unexpended funds remaining in the Barnes Lake management district fund at the end of any budget period shall not be transferred to the general fund or otherwise lapse, but funds shall be carried forward from year to year until expended for a purpose set forth in subsection B of this section.
(Ord. O2011-017, Added, 12/06/2011)
3.36.230 Tumwater transportation benefit district fund.
A. There is hereby established a special revenue fund for the city of Tumwater, to be known as the “Tumwater transportation benefit district fund,” into which shall be deposited all monies received from a special sales tax approved by voters.
B. This fund has been established to receive the special voter-approved sales tax revenue and to make disbursements for the repair, maintenance and improvement programs for existing city streets and associated infrastructure including rebuilding, repaving, sealing, patching and other methods to improve and extend the life of pavement, bridges, drainage facilities and pedestrian improvements including repair or replacement of sidewalks and construction of curb ramps in conjunction with authorized pavement work.
C. Any unexpended funds remaining in the special revenue fund at the end of a budget period shall not be transferred to the general fund, the transportation capital facilities fund, or otherwise lapse, but funds shall be carried forward from budget period to budget period until expended for a purpose set forth in TMC 12.42.040.
(Ord. O2016-028, Added, 12/06/2016)
3.36.240 Tumwater metropolitan park district fund.
A. There is hereby established a special revenue fund for the city of Tumwater, to be known as the “Tumwater metropolitan park district fund,” into which shall be deposited all monies received from a special property tax approved by voters.
B. This fund has been established to receive the special voter-approved property tax revenue on behalf of the Tumwater metropolitan park district (TMPD) and to make disbursements to TMPD to be used to acquire, maintain, operate and improve parks, trails, recreational facilities, and programs pursuant to the adopted TMPD budget. The monies in this fund are intended to supplement, not supplant, existing parks and recreation funding established as part of the city of Tumwater’s general fund budget.
C. Any unexpended funds remaining in the Tumwater metropolitan park district fund at the end of a budget period shall not be transferred to the general fund or otherwise lapse, but funds shall be carried forward from year to year until expended for a purpose set forth in subsection B of this section.
(Ord. O2019-030, Added, 11/04/2019)
3.36.250 Affordable housing sales tax fund.*
A. There is hereby established a special revenue fund for the city of Tumwater, to be known as the “affordable housing sales tax fund,” into which shall be deposited all monies received from a portion of sales and use taxes otherwise required to be collected and paid to the Department of Revenue pursuant to legislation enacted by the 2019 Washington State Legislature.
B. This fund has been established to receive that portion of sales and use tax credited back to the city for the use of acquisition, construction or rehabilitation of affordable housing or facilities providing supportive housing, and for the operations and maintenance costs of new units of affordable or supportive housing and, if eligible, for providing rental assistance to tenants.
C. Any unexpended funds remaining in the affordable housing sales tax fund at the end of a budget period shall not be transferred to the general fund or otherwise lapse, but funds shall be carried forward from year to year until expended for a purpose set forth in subsection (B) of this section.
(Ord. O2019-033, Added, 11/04/2019)
*Code reviser’s note: Ord. O2019-033 adds this section as 3.36.240. It has been editorially renumbered to prevent duplication of numbering.