Chapter 3.32
MISCELLANEOUS FUNDS
Sections:
3.32.010 Federal shared revenue fund—Established—Purpose.
3.32.020 Federal shared revenue fund—Transfer of funds.
3.32.030 Anti-recession fund—Established—Purpose.
3.32.040 Anti-recession fund—Transfer of funds.
3.32.050 Cumulative reserve fund—Established—Purpose.
3.32.060 Cumulative reserve fund—Expenditure restrictions.
3.32.070 W/S cumulative reserve fund—Established—Purpose.
3.32.080 W/S cumulative reserve fund—Expenditure restrictions.
3.32.090 Petty cash fund—Established—Reimbursements.
3.32.100 Change revolving fund—Established—Purpose.
3.32.110 DARE fund—Established—Deposit of moneys.
3.32.120 DARE fund—Purpose—Expenditure restrictions—Transfer of funds.
3.32.130 New city hall building fund.
3.32.135 City hall building maintenance fund.
3.32.140 Swimming pool fund—Established—Purpose.
3.32.150 Probation assessment fund—Established—Purpose.
3.32.160 Police department vehicle reserve fund—Established—Purpose—Transfer of funds.
3.32.170 Community center operating fund.
3.32.010 Federal shared revenue fund—Established—Purpose.
A “federal shared revenue fund” is established for the city for the purpose of receiving, budgeting and appropriating moneys received under Title 1 of the State Local Fiscal Assistance Act of 1972. (Ord. 323 § 1, 1973)
3.32.020 Federal shared revenue fund—Transfer of funds.
Moneys expended from the federal shared revenue fund shall be transferred to the fund from which the expense is incurred. (Ord. 323 § 2, 1973)
3.32.030 Anti-recession fund—Established—Purpose.
An “anti-recession fund” is established for the city for the purpose of receiving, budgeting and appropriating moneys received under the Anti-Recession Fiscal Assistance Program. (Ord. 370 § 1, 1978)
3.32.040 Anti-recession fund—Transfer of funds.
Moneys expended from the anti-recession fund shall be transferred to the fund from which the expense is incurred. (Ord. 370 § 2, 1978)
3.32.050 Cumulative reserve fund—Established—Purpose.
There is created and established a special purpose nonbudgetary fund to be designated and known as the “cumulative reserve fund,” into which moneys shall be placed as designated during the annual budget process by the city council from unallocated revenues in the current expense fund. (Ord. 472 § 1, 1986)
3.32.060 Cumulative reserve fund—Expenditure restrictions.
Moneys placed in the cumulative reserve fund shall be used for emergencies, capital outlay or any other use the city council deems necessary. Moneys in the fund shall be transferred to the appropriate fund for expenditures as directed by the city council by motion stating the purposes for which the moneys may be used. Any remaining moneys in the fund, when the fund is closed, shall be transferred to the current expense fund by resolution. (Ord. 708 § 1, 2000: Ord. 472 § 2, 1986)
3.32.070 W/S cumulative reserve fund—Established—Purpose.
There is created and established a special purpose nonbudgetary fund to be designated and known as the “W/S cumulative reserve fund” into which moneys shall be placed as designated during the annual budget process by the city council from the water/sewer fund. (Ord. 473 § 1, 1986)
3.32.080 W/S cumulative reserve fund—Expenditure restrictions.
Moneys placed in the W/S cumulative reserve fund shall be used for emergencies, capital outlay or any other use the city council deems necessary. Moneys in the fund shall be transferred to the appropriate fund for expenditures as directed by the city council by motion stating the purposes for which the moneys may be used. Any remaining moneys in the fund, when the fund is closed, shall be transferred to the water and sewer funds, respectively, by resolution. (Ord. 708 § 2, 2000: Ord. 473 § 2, 1986)
3.32.090 Petty cash fund—Established—Reimbursements.
A. There is established a petty cash fund, and the clerk-treasurer is authorized and directed to set up such fund by a claim warrant in the sum of fifty dollars. The amount of funds in the petty cash fund shall be limited to fifty dollars.
B. Reimbursement to the petty cash fund shall be by warrant with receipts attached to the reimbursement voucher. (Ord. 446 §§ 1, 2, 1984)
3.32.100 Change revolving fund—Established—Purpose.
A. There is created a “change revolving fund” of one hundred dollars along with the “petty cash fund” of fifty dollars established in Section 3.32.090. The purpose of the change revolving fund is for the sole purpose of making change for payment of utility bills.
B. 1. The city clerk-treasurer is authorized and directed to establish the fund by check or by warrant with an initial amount of one hundred dollars.
2. The fund is not intended to be a budgetary item as such. (Ord. 464, 1986)
3.32.110 DARE fund—Established—Deposit of moneys.
There is established in the office of the city clerk/treasurer of the city of Brewster, Washington, a new fund to be hereafter known as the DARE fund.
All moneys received by the city of Brewster, Washington from donations and benefit activities shall be deposited in the DARE fund by the city clerk/treasurer of the city of Brewster, Washington. (Ord. 514 §§ 1, 2, 1990)
3.32.120 DARE fund—Purpose—Expenditure restrictions—Transfer of funds.
All moneys in the DARE fund shall be used exclusively for the purchase of supplies, items to be sold for the purpose of revenue for the fund, costs for putting on a benefit activity and any other use the city deems necessary to carry on the activities of the fund. Any remaining moneys in said fund, when said fund is closed, shall be transferred to the current expense fund by resolution. (Ord. 514 § 3, 1990)
3.32.130 New city hall building fund.
A. A special fund is created and is designated as the “new city hall building fund” and shall not lapse at the end of each budget year.
B. All other active funds will contribute to the new city hall building fund and said funds will be part of the budget process each year.
C. The new city hall building fund shall be used exclusively for the purpose of purchasing land, construction and all necessary activities involved in the building process. (Ord. 584 §§ 1—3, 1994)
3.32.135 City hall building maintenance fund.
A. There is hereby established in the office of the city clerk/finance director of the city of Brewster, Washington, a new fund to be hereafter known as the city hall building maintenance fund. The fund shall be administered by the finance director.
B. Transfer Schedule. An annual transfer schedule will be established at the time of budget adoption and will become a part thereof. Transfers to the city hall building maintenance fund will be made from applicable appropriations on a monthly basis.
C. All moneys in the city hall building maintenance fund shall be used exclusively for the purpose of labor and supplies for repair and maintenance of the city hall building. Any remaining moneys in said fund, when said fund is closed, shall be transferred to the general fund by resolution. (Ord. 796 §§ 1—3, 2007)
3.32.140 Swimming pool fund—Established—Purpose.
A. There is established in the office of the city clerk/ treasurer of the city of Brewster, Washington, a new fund to be hereafter known as the “swimming pool fund.”
B. All moneys received by the city of Brewster, Washington from donations, gate fees, special activity fees, benefit activities and other miscellaneous charges shall be deposited in the swimming pool fund by the city clerk/treasurer of the city of Brewster, Washington.
C. All moneys in the swimming pool fund shall be used exclusively for the purchase of supplies, repair and maintenance, any other expenditures necessary to run the facility, items to be sold for the purpose of revenue for the fund, costs for putting on benefit activities and any other use the city deems necessary to carry on the activities of the fund. Any remaining moneys in said fund, when the fund is closed, shall be transferred to the park fund by resolution. (Ord. 610 §§ 1—3, 1995)
3.32.150 Probation assessment fund—Established—Purpose.
There is established in the office of the city clerk/treasurer of the city of Brewster, Washington, a special revenue fund to be hereafter known as the “probation assessment fund” for collection of probation fees which will be utilized to fund the Brewster municipal court probation program. (Ord. 611 §§ 1, 2, 1995)
3.32.160 Police department vehicle reserve fund—Established—Purpose—Transfer of funds.
A. Created—Purpose. There is created a police department vehicle reserve fund for the replacement of worn police vehicles. The fund shall be administered by the finance director.
B. Transfer Schedule. An annual transfer schedule will be established at the time of budget adoption and will become a part thereof. Transfers to the police vehicle reserve fund will be made from applicable appropriations on a monthly basis.
C. Transfer of Funds. All funds in the previously entitled “capital outlay—vehicle” in the current expense fund are transferred to the police department vehicle reserve fund. (Ord. 630 §§ 1—3, 1996)
3.32.170 Community center operating fund.
A. There is established in the office of the city clerk/finance director a new fund to be hereafter known as the “community center operating fund.”
B. All moneys received by the city from donations, benefit activities, usage of the community center, concessions and other fund raisers shall be deposited in the community center operating fund by the city clerk/finance director.
C. All moneys in the community center operating fund shall be used exclusively for the facility. Any remaining moneys in said fund, when said fund is closed, shall be transferred to the park fund by resolution. (Ord. 709 § 1, 2000)