Chapter 3.25
ENTERPRISE FUNDS

Sections:

3.25.010    Reserved.

3.25.020    Reserved.

3.25.030    Reserved.

3.25.040    Deficits and surplus moneys.

3.25.050    Reserve accounts.

3.25.060    Water fund.

3.25.070    Wastewater fund.

3.25.080    Sanitation fund.

3.25.090    Landfill fund.

3.25.100    Golf course fund.

3.25.110    Ambulance fund.

3.25.120    Stormwater utility fund.

3.25.010 Reserved.

3.25.020 Reserved.

3.25.030 Reserved.

3.25.040 Deficits and surplus moneys.

Any deficit in the funds created by this chapter may be met and provided for out of the general fund, and any surplus in any of the respective funds at the end of any fiscal year shall not lapse except upon reappropriation by the council to another fund in the adoption of a subsequent budget which is made in accordance with any applicable rules, regulations, and other laws governing the use of such funds and which is not otherwise prohibited by state law or regulations of the Division of Municipal Corporations of the Office of the State Auditor. See RCW 35A.33.150. (Ord. 99-6 § 25(part), 1999).

3.25.050 Reserve accounts.

The moneys in the reserve accounts of any fund created by this chapter may be allowed to accumulate from year to year until the city council shall determine to expend the moneys in the fund for the purpose or purposes specified: provided, that any moneys in the fund shall never be expended for any other purpose or purposes than those specified, without an approving vote by a two-thirds majority of the members of city council which is made in accordance with any applicable rules, regulations, and other laws governing the use of such funds and which is not otherwise prohibited by state law or regulations of the Division of Municipal Corporations of the Office of the State Auditor. See RCW 35.21.070. (Ord. 99-6 § 25(part), 1999).

3.25.060 Water fund.

A fund is created to be known as the “water fund” with accounts for operations and maintenance, reserve, and debt service from revenues derived from the operation of waterworks facilities and the water division. The water reserve account shall be the cumulative reserve fund for the purpose of constructing, maintaining, or improving the city’s waterworks. The water debt service account shall be the cumulative reserve fund for the purpose of debt service. See RCW 35A.37.010, 35A.33.150 and 35.21.070. (Ord. 99-6 § 25(part), 1999).

3.25.070 Wastewater fund.

A fund is created to be known as the “wastewater utility fund” with accounts for operations and maintenance, reserve, and debt service from revenues derived from the operation of sewerage facilities and the wastewater division. The wastewater reserve account shall be the cumulative reserve fund for the purpose of constructing, maintaining or improving the city’s sanitary sewer system. The wastewater debt service account shall be the cumulative reserve fund for the purpose of debt service. See RCW 35A.37.010, 35A.33.150 and 35.21.070. (Ord. 99-6 § 25(part), 1999).

3.25.080 Sanitation fund.

A fund is created to be known as the “sanitation fund” for revenues derived from the solid waste handling services provided by the city and the sanitation division. See RCW 35A.37.010. (Ord. 99-6 § 25(part), 1999).

3.25.090 Landfill fund.

A fund is created to be known as the “landfill fund” with operations and maintenance, reserve, and closure reserve accounts for revenues derived from the operation of the Walla Walla city landfill and the landfill division. The landfill reserve account shall be the cumulative reserve fund for the purpose of constructing maintaining or improving the city’s landfill. The landfill closure reserve account shall be the cumulative reserve fund for the purpose of closing the landfill facility in accordance with state and federal regulations. See RCW 35A.37.010, 35A.33.150, 35.21.070 and 70.95.215. (Ord. 99-6 § 25(part), 1999).

3.25.100 Golf course fund.

A fund is created to be known as the “golf course fund” for revenues derived from the operation of the Walla Walla municipal golf course. See RCW 35A.37.010. (Ord. 99-6 § 25(part), 1999).

3.25.110 Ambulance fund.

A fund is created to be known as the “ambulance fund” for revenues derived from the operation of ambulance services. Revenues generated by ambulance utility rates and charges may be used only for the purpose of paying for the cost of regulating, maintaining, and operating the ambulance utility. Revenues received through direct billing of individual users of the ambulance service shall be allocated to demand-related costs (i.e., those costs that are attributable to the burden placed on the ambulance service by individual calls for ambulance service). (Ord. 2022-24 § 18, 2022; Ord. 99-6 § 25(part), 1999).

3.25.120 Stormwater utility fund.

A fund is created to be known as the “stormwater utility fund” with accounts for operations and maintenance, reserve and debt service from revenues derived from the operation of the city stormwater management utility. The stormwater reserve account shall be the cumulative reserve fund for the purpose of constructing, maintaining or improving the city’s stormwater system. The stormwater debt service account shall be the cumulative reserve fund for the purpose of debt service.

A. Stormwater utility fund revenues may be used for planning, design, construction, operations and maintenance, replacement, acquisition, management, and administration of the public stormwater drainage system. Stormwater management services include, but are not limited to, public education and outreach; illicit discharge detection and elimination; stormwater site plan review; construction inspections; stormwater facility inspections; design and installation of innovative treatment systems to reduce urban stormwater pollutant concentrations and runoff volumes; stormwater monitoring; street sweeping; shoreline stabilization; habitat restoration; design, installation, and maintenance of stormwater best management practices (BMPs) and facilities; urban tree and urban forest planning, planting, and management; and urban tree canopy assessment and monitoring. (Ord. 2019-18 § 6, 2019: Ord. 99-33 § 1, 1999).