Chapter 3.20


3.20.010    Revolving working fund established.

3.20.020    Advance travel expense revolving fund – Established.

3.20.030    Checking account – Source and deposit of funds.

3.20.040    Checking account – Maintenance.

3.20.050    Request and issuance of advances.

3.20.060    Settlement of advances.

3.20.070    Default in accounting for or repaying advances.

3.20.010 Revolving working fund established.

There shall be established a revolving working fund in an amount set by resolution of the city council. The custodian of the fund shall be the director of finance and administrative services for the city. (Ord. 98-44 § 1, 1998; Ord. 82-15 § 1, 1982)

3.20.020 Advance travel expense revolving fund – Established.

The advance travel expense revolving fund will be established. The treasurer will retain a copy of both the legislative authorization and receipt supporting his transfer of such cash to the revolving fund. (Ord. 82-15 § 2, 1982)

3.20.030 Checking account – Source and deposit of funds.

Upon receipt of the moneys, the custodian will open a checking account in a local bank in the name of the governmental unit entitled. “Advance Travel Expense Account – John Doe, Custodian.” Moneys received from the following sources will be deposited to the account:

A. From the treasurer or other disbursing officer in the total amount originally establishing the revolving fund or subsequently added thereto;

B. From officers and employees representing refunds of any unexpended advances; and

C. From the warrant-issuing officer reimbursing the custodian for travel expenses allowed in the settlement of employee advances. (Ord. 82-15 § 3, 1982)

3.20.040 Checking account – Maintenance.

A check register will be maintained in which will be recorded all transactions of the fund, including deposits, disbursements and bank service charges. A reconciliation shall be made with the bank statement at the end of each month. When possible, the reconciliation should be made by someone other than the custodian. The balance remaining in the checking account as of a given date, together with any outstanding advances and travel expense claims on hand but not yet reimbursed, should always equal the amount established by the governing body for the revolving fund. (Ord. 82-15 § 4, 1982)

3.20.050 Request and issuance of advances.

Employee advances for travel expenses will be made by the issuance of checks drawn on the special bank account, payable to the applicant. Approved requests will be retained in the files of the custodian to support such advances until final settlement is made and claim for reimbursement has been submitted. Requests for such advances shall be reasonable estimates of the applicants’ travel expense requirements and shall contain as a minimum the following information:

A. Date of request;

B. Name of applicant;

C. Destination;

D. Purpose of travel;

E. Anticipated departure and return dates;

F. Amount requested;

G. Signature of applicant;

H. Official approval of trip;

I. Check number, amount and date (to be provided by the custodian when advance is made). (Ord. 82-15 § 5, 1982)

3.20.060 Settlement of advances.

Settlement of advances will be made on or before the tenth day following the close of the travel period by filing with the custodian an expense voucher as required by RCW 42.24.090. The custodian will verify the amount shown on such form as having been advanced to the employee. In the event the traveler’s actual expense is less than the amount of the advance received, his expense voucher will be accompanied by the unexpended portion of the advance. The expense voucher and original request for the advance will then be used to support the custodian’s claim for a warrant replenishing his revolving fund for travel expenses reported. Expense vouchers containing expenses in excess of the amount advanced will be submitted in duplicate to the custodian at the time of final settlement. The original copy of the expense claim and the traveler’s request for an advance will then be used to support the custodian’s claim for a warrant, or check for municipalities which do not issue warrants, replenishing his revolving fund. The other copy of the expense claim will be submitted to the warrant issuing officer for reimbursement of the excess to the applicant. Claims for reimbursement to the fund should be submitted by the custodian periodically as needed and at the end of the fiscal year in order that all expenses incurred will be charged against the appropriations for the period then ending. (Ord. 82-15 § 6, 1982)

3.20.070 Default in accounting for or repaying advances.

Any default in accounting for or repaying an advance shall render the full amount which is unpaid immediately due and payable with interest at the rate of 10 percent per year from the date of default until repaid. To protect against any losses on account of advances the governing body shall have a prior lien against and a right to withhold any and all funds payable or to become payable to such officer or employee to whom such advance has been given. No advance of any kind may be made to any officer or employee at any time when he is delinquent in accounting for or repaying a prior advance. No such advance shall be considered for any purpose as a personal loan to such officer or employee and any unauthorized expenditure of such funds shall be considered a misappropriation of public funds. (RCW 42.24.140, 42.24.150 and 42.24.160.) (Ord. 82-15 § 7, 1982)