CHAPTER 1
FINANCIAL AND ACCOUNTING PROVISIONS
SECTION:
3-1-1: Fees Waived For City Sponsored Events
3-1-2: Expenditures Limited, Approval
3-1-3: Inventory Of City Owned Property
3-1-4: Manner Of Assessing And Collecting Taxes
3-1-5: Payment Of Claims And Obligations
3-1-6: Accounting System Funds Established
3-1-7: Starting Cash And Petty Cash Revolving Funds
3-1-8: Donations
3-1-1 FEES WAIVED FOR CITY SPONSORED EVENTS1:
Any fees established in this code, or city ordinances shall be waived in part or in full by the mayor for city sponsored events. (Ord. 542, 2-9-1998)
3-1-2 EXPENDITURES LIMITED, APPROVAL:
Requests to spend sums exceeding the amounts set forth in the city of Roy financial policies, adopted by Resolution No. 951, shall require the designated prior approval set forth in the financial policies. Expense approval required by the city council shall require a majority vote of the city council. (Ord. 767, 3-13-2006; Ord. 980, 10-14-2019; Ord. 1009, 8-28-2023)
3-1-3 INVENTORY OF CITY OWNED PROPERTY:
A. Definition: "Inventory," as used in this section, shall consist of all capital assets and small and attractive minor equipment purchased by and belonging to the city for use by its various departments for the purpose of carrying out their assigned municipal functions.
B. Times For Submission: An inventory of the property belonging to each municipal activity shall be submitted to the city clerk-treasurer and signed by the department head at the following intervals:
1. Every year the department head or designee takes inventory during the month of September, and shall submit the inventory on October 1.
2. Prior to separation of any responsible department head or employee of the city.
3. At any such time the city council by resolution requires an immediate inventory of any department by a designated official.
C. Responsibility For Discrepancies: Whenever a discrepancy exists between the previous inventory and the most current inventory, the department head shall investigate and report all the reasons for said discrepancy to the city council at the time the inventory is submitted.
D. Signing Of Receipt: Any incoming department head shall sign a receipt issued by the mayor for the city equipment he or she receives to carry out the function of his or her duties. (Ord. 190, 7-14-1975; Ord. 717, 5-9-2005; Ord. 916, 10-13-2014)
3-1-4 MANNER OF ASSESSING AND COLLECTING TAXES:
All assessments for, and all collections of, taxes in and for the city, except special assessments for local improvements, shall be made in the manner provided by the Pierce County code and RCW title 82. (Ord. 16, 3-9-1908; amd. 2006 Code)
3-1-5 PAYMENT OF CLAIMS AND OBLIGATIONS:
A. Payment of claims and obligations shall be by check out of solvent funds.
B. Any references in this code or adopted resolutions to warrants shall include the term "checks."
C. City departments are authorized to use credit cards for official government purchases and acquisitions. Guidelines to ensure the proper usage of credit cards shall be set forth in the Roy personnel policy manual. (Ord. 859, 10-10-2011; Ord. 975, 12-10-2018)
3-1-6 ACCOUNTING SYSTEM FUNDS ESTABLISHED:
A. Various Funds: The following funds are hereby established in the accounting system of the city:
001, general fund.
101, city streets fund.
102, donations to Roy fund.
103, criminal justice fund.
105, local fiscal recovery fund.
301, capital improvement project fund.
303, park impact fee fund.
305, capital projects REET1 fund.
306, capital projects REET2 fund.
402, water operation and maintenance fund.
403, water bond reserve fund.
405, capital improvements fund, to be used only for maintenance and upgrading of water system facilities.
410, water debt service fund.
501, equipment replacement and repair fund.
632, fiduciary fund.
635, treasurer’s suspense fund. (Ord. 294, 11-8-1982; Ord. 879, 11-26-2012; Ord. 916, 10-13-2014 Ord. 991, 11-23-2020; Ord. 992, 4-5-2021; Ord. 993, 4-26-2021; Ord. 995, 9-27-2021)
3-1-7 STARTING CASH AND PETTY CASH REVOLVING FUNDS:
A. Starting Cash: For the purpose of making change, the following shall apply:
1. City Hall: The amount of starting cash for City Hall is set at one hundred dollars ($100.00).
2. Municipal Court: Starting cash of one hundred dollars ($100.00) is hereby established for the municipal court.
B. Petty Cash: The City Hall revolving petty cash fund in the sum of one hundred dollars ($100.00) is hereby created and established. (Ord. 362, 11-14-1988; Ord. 366, 11-14-1988; Ord. 371, 3-13-1989; Ord. 401, 9-9-1991; Ord. 517, 11-14-1996; amd. 2006 Code; Ord. 961, 5-14-2018; Ord. 976, 12-10-2018)
3-1-8 DONATIONS:
A. Established: There is hereby established a special fund, to be designated the "donations to Roy fund." The purpose of this fund is to provide for the deposit and financial administration, including project accounting, of monetary donations to the city and the expenditure and proper use thereof.
B. Administration: The city clerk-treasurer shall have the responsibility for the financial administration of the fund and shall maintain separate records of accounts showing receipts and disbursements for all donations and for all projects assigned to the fund. The city clerk-treasurer may also establish rules and regulations for the administration of the fund.
C. Deposit Of Cash Donations: Notwithstanding the deposit of donations into the donations fund, the city council shall accept on behalf of the city all monetary donations to the city of Roy. Acceptance shall be by resolution on a quarterly basis. The donated amounts shall not be disbursed until acceptance unless required for immediate expenditures. All donations accepted by the city shall be deposited into the fund.
D. Specific Use Requested By Donor: In the event a donor has indicated a desire for the use by the city of a donation, the city shall (1) honor the request, or (2) if the request cannot be honored, contact the donor for further discussions, or (3) return the donation to the donor. In the event the donor cannot be located, the donation shall be used in a manner that honors the intent of the donor to the extent reasonably feasible. To the extent possible, the mayor shall discuss the donation with the donor prior to acceptance to facilitate clarity and uses of the donation.
E. Acceptance Of Nonmonetary Donations: Department heads may accept and report to the mayor in-kind donations supporting budgeted projects. Department heads may approve all nonmonetary donations with a current value of less than one hundred dollars ($100.00). All nonmonetary donations with a current value less than five hundred dollars ($500.00) must be approved by the mayor. All nonmonetary donations with value of five hundred dollars ($500.00) or more must be approved by resolution of the city council.
For all nonmonetary donations, staff shall prepare a written analysis of all future costs and allocation of work associated with the acceptance of the donation and submit the list of expenses to the approving authority with the donation request. (Ord. 916, 10-13-2014; Ord. 976, 12-10-2018; Ord. 1009, 8-28-2023)
See chapter 2 of this title for city fees and charges imposed.