Chapter 3.30
FUNDS

Sections:

Article I. Establishment and Use

3.30.010    Petty cash fund.

3.30.020    Change fund.

3.30.030    Deferred compensation fund.

Article II. Credit Card Policy

3.30.100    City authorized credit cards.

3.30.110    Distribution.

3.30.120    Application.

3.30.130    Approved uses for credit card purchases.

3.30.140    Purchasing restrictions.

3.30.150    Reporting credit card charges.

3.30.160    Unauthorized use of credit cards.

Article I. Establishment and Use

3.30.010 Petty cash fund.

There is established a fund to be known as the petty cash fund in a sum not to exceed $1,000. The fund shall be established by issuance of a warrant or check drawn upon the current expense and general funds and cash in the fund shall be maintained by the director of finance and administrative services or his/her successor or designee. Minor sums may be withdrawn from the fund for payment or reimbursement upon proper receipts and in accordance with state law and regulations set forth by the Office of the State Auditor. The fund shall be replenished upon approval of vouchers by the city council in accordance with usual policy and procedures. [Ord. 353 §§ 1, 2, 2002; Ord. 183 §§ 1, 2, 1996; Ord. 35 § 1, 1993]

3.30.020 Change fund.

(1) Total Fund. The authorized balance of the change fund is now increased to $600.00.

(2) Disbursements. Disbursements from this fund shall be only for the purpose of making change for permit activity ($100.00), for making change for business license and pet license activity ($100.00), and for making change for parks activity fee collections ($400.00), or so much thereof as is considered necessary by the city manager. These funds shall remain under the direction and control of the city of Burien. [Ord. 693 §§ 1, 2, 2018; Ord. 283 §§ 1, 2, 2000; Ord. 86 §§ 1, 2, 1994; Ord. 48 §§ 1, 2, 1993]

3.30.030 Deferred compensation fund.

(1) Agency fund No. 633 shall be designated as the “deferred compensation fund” and shall be used to display the annual balances of any deferred compensation plans the city may utilize.

(2) The director of administrative services is authorized to implement any accounting procedures necessary to meet the requirements of GASB and the Washington State Auditor’s Office. [Ord. 72 §§ 1, 2, 1993]

Article II. Credit Card Policy

3.30.100 City authorized credit cards.

City of Burien credit card usage is intended to provide an efficient method for the purchase of goods and services when the use of the city’s purchasing system is not possible or practical. The city manager or designee shall implement the system set forth in this article for the distribution, authorization and control, credit limits, and payment of bills related to the use of credit cards by city officials and employees. For the purpose of this chapter, “credit card” shall mean a bank issued credit or purchasing card. [Ord. 695 § 1, 2018; Ord. 610 § 1, 2014; Ord. 311 § 1, 2000]

3.30.110 Distribution.

Credit cards may be issued to those city officials and employees who, in the opinion of the city manager or designee, have job responsibilities which would benefit or otherwise be facilitated by the use of a credit card. [Ord. 695 § 1, 2018; Ord. 610 § 1, 2014; Ord. 311 § 2, 2000]

3.30.120 Application.

The city manager or designee shall have explicit authority to enter into credit card programs with lending entities on behalf of the city; provided, however, that prior to changing lending entities the city manager shall report to the city council regarding the reasons for and ramifications of the change. [Ord. 695 § 1, 2018; Ord. 610 § 1, 2014; Ord. 311 § 3, 2000]

3.30.130 Approved uses for credit card purchases.

Credit cards may be used for the following purchases:

(1) Subscriptions, dues or memberships, fuel, supplies, minor equipment, and online services at the time of purchase. Fuel purchase is limited to city-owned vehicles when on travel status.

(2) Registrations, travel, and/or other training related expenses.

(3) Invoices received for goods and services provided to the city for authorized purchases.

(4) Expenses related to recreational programs which may include food, admission, parking, and other fees related to excursions or trips for program participants.

(5) Other items specifically authorized by the city manager or designee. [Ord. 695 § 1, 2018; Ord. 610 § 1, 2014; Ord. 311 § 4, 2000]

3.30.140 Purchasing restrictions.

Credit cards may not be used for cash advances of any kind, for personal use, or for any expense not otherwise allowed under law and city policies. Each assigned card will be established with a per transaction limit, a monthly spending limit, and limits on the types of allowed purchases. These limits will be based upon the current city manager’s delegated purchasing and signature authority to staff. [Ord. 695 § 1, 2018; Ord. 610 § 1, 2014; Ord. 311 § 5, 2000]

3.30.150 Reporting credit card charges.

Within five working days of receiving a statement from the credit card company, the official or employee responsible for the purchase (the “cardholder”) will submit the statement, all receipts and supporting documents and a properly coded and executed claims request to the finance division for payment. [Ord. 695 § 1, 2018; Ord. 610 § 1, 2014; Ord. 311 § 6, 2000]

3.30.160 Unauthorized use of credit cards.

Any charge against the credit card not allowed following a post audit shall be paid by the cardholder by check, U.S. currency or salary deduction. Finance charges resulting from a cardholder’s failure to submit all necessary receipts and supporting documents within the time allowed will be considered disallowed charges and will be charged to the cardholder. If for any reason disallowed charges are not repaid before the charge card billing is due and payable, the city shall have a prior lien against and a right to withhold any and all funds payable or to become payable to the cardholder up to an amount of the disallowed charges and interest at the same rate as charged by the issuing credit card company. The city shall have unlimited authority to revoke use of any charge card issued for failure to repay a disallowed charge or failure to adhere to the city’s credit card policies and procedures. The responsible cardholder shall also be subject to disciplinary action. [Ord. 695 § 1, 2018; Ord. 610 § 1, 2014; Ord. 311 § 7, 2000]