Chapter 3.40
PAYROLL AND CLAIMS FUNDS
Sections:
3.40.030 Procedure for audit of accounts payable and issuance of warrants in payment.
3.40.010 Funds established.
In accordance with RCW 35.21.085, which provides for the creation of certain special funds by the legislative authority of any city, the following funds are established:
A. Payroll fund, into which moneys may be placed from time to time as directed by the legislative authority from any funds available and upon which warrants may be drawn and cashed for the purpose of paying any moneys due city employees for salaries and wages. The accounts of the city shall be so kept that they shall show the department or departments and amounts to which the payment is properly chargeable.
B. Claims funds, into which may be paid moneys from time to time from any funds which are available and upon which warrants may be issued and paid in payment of claims against the city for any purpose. The accounts of the city shall be so kept that they shall show the department or departments and the respective amounts for which the warrant is issued and paid. [Ord. 530B, 1993.]
3.40.020 Transfer of funds.
Whenever it is deemed necessary, the finance manager is authorized, empowered, and directed to transfer from the funds of the various departments to the claims clearing fund or payroll clearing fund sufficient moneys to pay the claims and payroll costs against the various departments of the city. [Ord. 831B, 2007; Ord. 530B, 1993.]
3.40.030 Procedure for audit of accounts payable and issuance of warrants in payment.
Before any city warrant may be drawn and issued for payment of claims, bills, invoices, and other demands or obligations payable from the claims fund, or any other city fund, the claims or other requests for payment shall be audited by the finance department and a detailed summary thereof submitted to the city council for its approval at the next regular council meeting; provided, that should the next regular council meeting be for any reason canceled, continued, delayed, or not convened, then in that event, checks in payment may be drawn and issued upon the audit approval of the finance manager, who shall then submit the audit summary to the city council for its ratification at the council’s next subsequent regular or special meeting. [Ord. 831B, 2007; Ord. 530B, 1993.]