Chapter 1.20
FUNDS1

Sections:

1.20.010    Funds defined – Purposes.

1.20.020    Advance travel expense revolving fund – Established.

1.20.030    Imprest funds.

1.20.010 Funds defined – Purposes.

Fund #

Title

Fund Description

001

General

Use of revenue generally unassigned and may be used for any allowable city purpose.

005

Rainy Day

Use of revenue generally unassigned, but may only be used at the city council’s action in response to a critical financial need.

101

Public Arts

Use of revenue is committed for the purposes as described in Chapter 1.52 WCC.

102

PFD Two Percent Sales Tax

Use of revenue is restricted per RCW 82.14.048, Chapter 5.104 WCC, and voter approval to support the Public Facilities District.

103

Paths and Trails

Use of revenue is restricted per RCW 47.30.050 for construction and/or improvement of paths and trails within the city.

104

Tourism Promotion

Area use of revenue is restricted per Chapter 35.101 RCW for marketing purposes.

105

Hotel Motel Tax Capital Outlay

Use of revenue is restricted per Chapter 67.28 RCW and used for payment of capital expenses.

106

Convention Center

Use of revenue is restricted per Chapter 67.28 RCW and used for the operation of the convention center.

107

Hotel Motel Tax Tourism

Use of revenue is restricted per Chapter 67.28 RCW and overseen by the lodging tax advisory committee; to be awarded through an application process.

108

Street Maintenance

Use of revenue is committed for the maintenance and operation of city streets.

109

Arterial Streets

Use of revenue is committed for the purpose of constructing key capital street projects.

110

LEOFF 1 Long Term Care

Use of revenue is assigned to pay long-term care costs incurred by pre-LEOFF and LEOFF 1 retirees.

111

Street Overlay

Use of revenue is restricted per RCW 82.46.035 for the purpose of repaving and overlaying city streets.

112

Impact Fees

Use of revenue is restricted per Chapter 82.02 RCW; to be used for public facility improvements allowed by Chapter 15.02 WCC.

113

Low Income Housing

Use of revenue is restricted per Chapter 36.22 RCW; to be used for affordable housing projects meeting specific income requirements.

114

Community Center

Use of revenue is committed to support operations and maintenance of the Wenatchee Community Center.

115

CDBG Entitlement

Use of revenue is restricted per CDBG grant agreements and used in accordance with HUD regulations.

116

LEOFF 1 Retiree Health Insurance

Use of revenue is assigned to pay for health insurance costs for pre-LEOFF and LEOFF 1 retirees.

117

Homeless

Use of revenue is restricted per Chapter 43.185C RCW and interlocal agreement to be used to support homeless services.

118

Abatement

Use of revenue is committed per Chapter 16.14 WCC for the purpose of resolving on-site code compliance violations.

119

Transportation Benefit District

Use of revenue is restricted per Chapter 36.73 RCW; to be used for transportation improvements allowed by Chapter 5.100 WCC.

201

Police Station General Obligation Bonds

Use of revenue is committed to accumulate resources to make timely payment of voter-approved bonds.

204

LID Guaranty

Use of revenue is committed to guarantee payment of local improvement bonds.

205

Councilmanic Bonds

Use of revenue is committed to accumulate resources to make timely payment on bonds approved by the city council not requiring a vote of the residents.

301

Real Estate Excise Tax Capital Projects

Use of revenue is restricted per RCW 82.46.010 for the purpose of financing general capital construction projects.

302

Parks and Recreation Capital Projects

Use of revenue is committed for the purpose of financing capital construction projects related to parks, recreation, and cultural services.

304

Economic Development Capital Projects

Use of revenue is committed for the purpose of financing capital construction projects that promote economic development.

307

Local Revitalization Financing Program

Use of revenue is restricted per Chapter 39.89 RCW for the purpose of financing capital projects within the local revitalization district.

401

Water Utility

Accounts for water utility operations, maintenance, and capital expenses and revenues.

405

Sewer Utility

Accounts for sewer utility operations, maintenance, and capital expenses and revenues.

410

Storm Drain Utility

Accounts for storm drain utility operations, maintenance, and capital expenses and revenues.

415

Regional Water System

Accounts for the regional water system operations, maintenance, and capital expenses and revenues.

420

Solid Waste

Accounts for resources used to support solid waste services.

425

Regional Decant Facility

Accounts for the regional decant facility operation, maintenance, and capital expenses and revenues.

430

Cemetery

Accounts for the city of Wenatchee cemetery operation, maintenance, and capital expenses and revenues.

501

Equipment Rental O&M

Accounts for the maintenance, operation, and repair of city vehicles and public works equipment.

502

Self Insurance

Accounts for the city’s property and casualty insurance that covers all city assets and programs.

503

Equipment Rental Replacement

Accounts for the purchase and replacement of city vehicles and public works equipment.

504

Facility Maintenance

Accounts for the building maintenance of all city facilities.

505

Information Systems

Accounts for the information systems department that provides information technology tools to all departments.

610

Cemetery Endowment

Accumulates trust fund amounts received per WCC 9.04.040.

611

Firemen’s Pension

Use of revenue is restricted per RCW 3.24.380 to provide pension and related benefits to fire department employees. 

(Ord. 2019-17 § 1)

1.20.020 Advance travel expense revolving fund – Established.

An advance travel expense revolving fund is created and maintained according to policies developed by the finance department and approved by the city council. This fund is to be in the custody of and administered in the finance department under the direction of the finance director. (Ord. 2019-17 § 1)

1.20.030 Imprest funds.

(1) The city of Wenatchee authorizes the following imprest funds for the following departments of the city of Wenatchee in the designated amounts to be used for the purpose of small disbursements and making change:

Department

Custodian

Amount

Police

Dispatch/Records Supervisor

$500.00

Public Works

Permit Specialist

$350.00

Parks and Recreation

Customer Service Rep.

$100.00

Finance

Finance Director

$2,200

Police

Detectives

$5,000

Advance Travel

Finance Director

$15,000

City Services

Asst. To ER&R

$200.00

Mayor/Council

City Clerk

$200.00

(2) The funds provided above shall be maintained and operated in accordance with guidelines provided by the State Auditor’s office and the city of Wenatchee director of finance to include at a minimum that all moneys and/or receipts be controlled by the custodian as designated herein, and accounted for as directed by the director of finance. (Ord. 2019-17 § 1)


1

Prior legislation: Ords. 42, 469, 883, 988, 1028, 1030, 1032, 1052, 1063, 1354, 1355, 1374, 1439, 1440, 1444, 1484, 1709, 1806, 1851, 1857, 1871, 2076, 2079, 2092, 2129, 2168, 2206, 2232, 2333, 2361, 2517, 2534, 2616, 2750, 2006-13, 2010-26, 2012-16, 2013-23 and 2015-16.