Chapter 3.04
FUNDS1
Sections:
3.04.010 Illicit drug investigation.
3.04.015 Cumulative reserve fund for tort claims and insurance.
3.04.020 Cumulative reserve fund parking—Created.
3.04.030 Cumulative reserve fund parking—Receipts and expenditures.
3.04.040 Cumulative reserve fund for street work.
3.04.050 Cumulative reserve fund for parks.
3.04.060 Cumulative reserve fund for buildings and facilities—Created.
3.04.070 Cumulative reserve fund for buildings and facilities—Use.
3.04.080 Sewer department revolving fund.
3.04.090 Water department revolving fund.
3.04.100 Travel revolving fund.
3.04.110 Cumulative reserve fund for community development.
3.04.120 Equipment rental fund.
3.04.130 Cumulative reserve fund for animal control.
3.04.140 Library cumulative reserve fund.
3.04.150 Cumulative reserve fund for land acquisition.
3.04.160 Everett sister cities advisory board fund.
3.04.010 Illicit drug investigation.
A. The city police department is authorized and directed to accept such funds as the Snohomish County Superior Court shall order paid, or any other municipality or court or person or organization shall tender, to be spent and applied for the purpose of investigation and apprehension of persons criminally involved in the illicit sale or distribution of narcotic or dangerous drugs or controlled substances. More specifically, such moneys as are accepted are to be a fund (Account Code 031-351-11-000-00) under the control of the chief of police for the purchase of such drugs and substances, and proof thereof, as well as for such expenses (Account Code 031-521-10-000-42) as the chief of police shall determine are reasonably and necessarily incident thereto; provided that the chief of police shall be responsible for implementation and maintenance of such bookkeeping as will record:
1. Advancement of funds to particular persons for potential use;
2. Actual use of sums so advanced;
3. Recovery of funds so spent, if any; and
4. Return to the chief of police of funds advanced but not expended.
B. Should the chief of police determine that the continued maintenance of such fund is unnecessary or uncalled for, such funds as are then held by the chief of police shall be remitted to the general fund of the city or, if the Snohomish County Superior Court shall so order, to such persons as that court shall direct. (Prior code § 1.70.010)
3.04.015 Cumulative reserve fund for tort claims and insurance.
A. There is created a cumulative reserve fund for tort claims and insurance, including payment of settlements and judgments and costs and expenses relating thereto and payment of liability and casualty insurance premiums. (It is not intended that said fund shall be budgeted for or pay employee health insurance or death and disability insurance.
B. All funds now in or hereafter transferred to the cumulative reserve fund created under Ordinance No. 3506 shall be merged into the cumulative reserve fund for tort claims and insurance. Said funds shall be expended for the payment of claims and judgments against the city arising out of torts and costs and expenses related thereto and payment of liability and casualty insurance premiums upon the direction of the city council of the city, as provided through the budget process. (Ord. 2029-94 §§ 1, 2, 1994: Ord. 3506 § 2, 1955)
3.04.020 Cumulative reserve fund parking—Created.
A cumulative reserve fund is created for the purpose of improving, maintaining and operating off-street parking on Lots 17-18-19 and Lots 22 and 23, Block 717, Plat of Everett, for the purpose of furnishing parking for city vehicles and vehicles of city employees and excess property for off-street parking of private vehicles. (Prior code § 1.80.010)
3.04.030 Cumulative reserve fund parking—Receipts and expenditures.
A. All funds derived from the leasing of said property on Lots 17-18-19 and Lots 22 and 23, Block 717, Plat of Everett, shall be placed in a cumulative reserve fund for the purposes above set forth which fund shall be known as “cumulative reserve fund parking.”
B. No funds shall be withdrawn from said fund for the purpose for which it is intended to be used except upon the majority vote of the commissioners of the city. (Prior code § 1.80.011)
3.04.040 Cumulative reserve fund for street work.
A cumulative reserve fund is created pursuant to RCW 35.21.070 to be used for the purpose of constructing and repairing roads, streets, alleys and sidewalks for the street department of the city as shall be determined by the majority vote of the commissioners of the city. All funds budgeted or levied for such fund shall be placed in said fund and shall be used for the purpose above set forth and for no other purposes except as provided by law. (Prior code § 1.80.020)
3.04.050 Cumulative reserve fund for parks.
A cumulative reserve fund is created pursuant to RCW 35.21.070 to be used for the purpose of capital improvements and acquisition of land for the park department of the city as shall be determined by the majority votes of the commissioners of the city. All funds budgeted or levied for such fund shall be placed in said fund and shall be used for the purpose above set forth and for no other purposes except as provided by law. (Prior code § 1.80.030)
3.04.060 Cumulative reserve fund for buildings and facilities—Created.
A cumulative reserve fund for the purpose of acquiring land and constructing buildings for a fire station, dog pound and paint shop and equipping the same is created. (Prior code § 1.80.040)
3.04.070 Cumulative reserve fund for buildings and facilities—Use.
The cumulative reserve fund created under Section 3.04.060 may be used for any one or all of the purposes named therein. (Prior code § 1.80.041)
3.04.080 Sewer department revolving fund.
A revolving fund in the sum of seventy-five dollars is established in the sewer department. Expenditures made from said fund shall be under the direction of the city engineer acting as superintendent of the sewer department. All expenditures shall be supported by receipts. (Prior code § 1.80.050)
3.04.090 Water department revolving fund.
A revolving fund in the sum of one hundred dollars is established in the water department. Expenditures made from said fund shall be under the direction of the water superintendent. All expenditures shall be supported by receipts. (Prior code § 1.80.060)
3.04.100 Travel revolving fund.
A. There is created a new fund to be known as the “travel revolving fund.”
B. The transfer of five thousand dollars from the moneys of the general fund to the travel revolving fund is authorized and directed.
C. The travel revolving fund will be maintained in a bank as a checking account and advances to officials or employees will be by check. The fund will be replenished by warrant.
D. Whenever it becomes necessary for an elected or appointed official, or employee of the city, to travel and incur expenses, he may draw a reasonable amount of funds in advance of the expenditure. Such advance shall be made under the appropriate rules and regulations to be prescribed by the State Auditor’s office.
E. To protect the city from any losses on account of advances made as provided above, the city shall have a prior lien against and a right to withhold any and all funds payable, or to become payable, by the city to such officer or employee to whom such advance has been given, up to the amount of such advance and interest at the rate of ten percent per year until such time as repayment or justification has been made. No advance of any kind may be made to any officer or employee at any time when he is delinquent in accounting for or repaying a prior advance under this section.
F. On or before the tenth day following the close of the authorized travel period for which expenses have been advanced to any officer or employee, he shall submit to the appropriate official a fully itemized travel expense voucher for all reimbursable items legally expended accompanied by the unexpended portion of such advance, if any. Any advance made for this purpose or any portion thereof not repaid or accounted for in the time and manner specified herein shall bear interest at the rate of ten percent per year from the date of default until paid.
G. An advance made under this section shall be considered as having been made to such officer, or employee, to be expended by him as an agent of the city for the city’s purposes only and specifically to defray necessary costs while performing his official duties. No such advance shall be considered or utilized as a personal loan to such officer or employee, and any expenditure thereof other than for official business purposes shall be considered a misappropriation of public funds. (Prior code § 1.80.070)
3.04.110 Cumulative reserve fund for community development.
A. A cumulative reserve fund for the initiating and implementing community development projects is created.
B. The sum of six hundred fifty thousand dollars now in the general fund of the city is to be transferred to the cumulative reserve fund created for the purposes herein specified.
C. The city council shall from time to time be authorized to transfer to the cumulative reserve fund created herein such additional funds as shall be budgeted for said purpose, all to be used as set forth in this section.
D. All funds in the cumulative reserve fund for the initiating and implementing community development projects shall be used only for the purpose of planning, designing, making public improvements and providing funding for other matters necessary to implement such planning, designing or construction of such improvements for the community development of various regional areas of the city, which improvements shall not include street maintenance and street construction. (Ord. 272-73 §§ 1—4, 1973)
3.04.120 Equipment rental fund.
A. There is created and established a special fund to be known and designated as the “equipment rental fund,” to be used as a revolving fund for salaries, wages and operating expenses required for the repair and operation of motor vehicle equipment owned by the fund, and for the purchase of all equipment, materials and supplies to be used in the administration and operation of the fund.
B. The equipment rental fund created herein shall be under the direction of the mayor or his designee, who shall be responsible for creating equipment rental rates.
C. 1. All motor vehicle equipment of the city shall be owned by the equipment rental fund. All city vehicles, except for those assigned to the fire and golf departments, shall be maintained by the motor vehicles department. The rental rates shall be sufficient to cover the maintenance and operation of the equipment, and the terms for the rental rates may be on an annual, monthly, weekly, daily, hourly or mileage basis.
2. Rental rates shall be reviewed at least annually and may be revised to meet the changing cost of maintenance and operation.
D. All expenditures from the equipment rental fund shall be governed by an annual appropriations budget and shall be made in accordance with city policies and procedures.
E. All moneys deposited in the equipment rental fund and not expended as provided in this section shall remain in the fund from year to year and shall not be transferred to any other fund or expended for any other purpose unless approved by the city council. (Ord. 1095-85 § 15, 1985)
3.04.130 Cumulative reserve fund for animal control.
An animal control cumulative reserve fund is created pursuant to RCW 35.21.070 to be used for the purpose of purchasing, developing and dispensing educational and marketing materials related to the concepts of adoption, animal welfare and responsible pet ownership; purchasing medical care, capital equipment and supplies for shelter and other animals; providing funds to help offset the cost of spaying and neutering of animals contracted for adoption; and providing financial aid to those in need who wish to spay or neuter their cat or dog. Determination of qualifications for fund dispersal will be made by the animal control manager. All funds collected for such fund shall be used for the purposes above set forth and for no other purposes except as provided by law. (Ord. 2685-03 § 1, 2003: Ord. 448-77 § 1, 1977)
3.04.140 Library cumulative reserve fund.
A. A library cumulative reserve fund is created pursuant to RCW 35.21.070, to be used for specific capital items and projects which relate to the library program and for literary and cultural services for the intellectual improvement of the individual. Determination of fund dispersal will be made by the library board of trustees. All funds collected for such fund shall be used for the purposes above set forth and for no other purposes except as provided by law.
B. The source of moneys for the library cumulative reserve fund shall be endowments, bequests, gifts, memorials, book sales and other similar appropriations from private and public benefactors; provided, however, no allocation of city revenue shall become part of the library cumulative reserve fund unless the city council specifically authorizes such moneys to become part of such fund by resolution or ordinance. (Ord. 489-77 §§ 1, 2, 1977)
3.04.150 Cumulative reserve fund for land acquisition.
A. A cumulative reserve fund is created for the purpose of real property acquisition.
B. All capital expenditures from said cumulative reserve fund shall be made upon the recommendation of the public works director through the mayor and approval of the city council; except, any and all professional services related to the sale or acquisition of real property, including but not limited to appraisal and title policy fees.
C. Moneys derived from the sale or lease of city owned real properties, including but not limited to surplus city property, street or alley vacations or revenue leases, may be deposited into the cumulative reserve fund, as directed by the city council; except, when said sale or lease is of either water fund or sewer/drainage fund owned real property and/or of interdepartmental lease.
D. All moneys for professional services, including but not limited to appraisals and title policies, resulting from street vacations, surplusing city owned real property, or the acquisition of real property in accordance with this section shall be deposited into the cumulative reserve fund. Payments for professional services rendered shall be withdrawn from the cumulative reserve fund.
E. City council has authority to periodically revise and establish the upper limit of cumulative reserve. (Ord. 652-79 §§ 1—5, 1979; Ord. 16-69 §§ 1, 2, 1969)
3.04.160 Everett sister cities advisory board fund.
A. There is created a special fund entitled the sister cities advisory board fund which is designated a reserve fund.
B. Annual budget appropriations from the sister cities advisory board fund shall only be made by the city council.
C. The source of funds for the sister cities advisory board fund shall include moneys budgeted by the city council from the general fund. Further, the sister cities advisory board fund shall be eligible for grants and donations from both public and private sources.
D. Funds from the sister cities advisory board fund shall pay for board expenses incurred in the performance of its duties and responsibilities under this and any other appropriate ordinance of the city. (Ord. 1562-89 § 4, 1989)
For statutory provisions authorizing the creation of cumulative reserve funds, see RCW 35.21.070, 35.21.080. For provisions regarding the municipal arts fund see § 2.95.040 of this code.