Chapter 3.44
FUNDS
Sections:
3.44.005 Investment account interest revenue allocation – General fund.
3.44.020 City Hall, Police Department petty cash revolving funds.
3.44.022 Police Department change fund.
3.44.025 Municipal Court petty cash revolving fund.
3.44.030 Advance travel expense revolving fund.
3.44.050 Municipal Court agency fund.
3.44.060 City employees medical trust fund.
3.44.070 Real estate excise capital improvement fund.
3.44.100 Law enforcement criminal justice fund.
3.44.120 Employee benefit reserve fund.
3.44.005 Investment account interest revenue allocation – General fund.
Consistent with RCW 35A.40.050, as may hereafter be amended, the City of Ferndale Finance Director shall allocate interest revenue from the City’s investment accounts to the City’s general (current expense) fund, where such monies shall be available for any legal purpose associated with the general fund, including the transfer of such monies to other City funds as deemed appropriate by the City. (Ord. 2216 § 1, 2023)
3.44.010 Payroll fund.
A. There is established a payroll fund from which all City employees will be paid.
B. The Treasurer is authorized and directed to transfer from any and all existing funds of the City sufficient moneys, as budgeted, for the payment of City employees into the payroll fund.
C. All City employees will be paid from the payroll fund, and the Treasurer is authorized and directed to issue warrants on the fund and pay same to give full effect to the provisions of this section. (Ord. 335 §§ 1 – 3, 1957)
3.44.020 City Hall, Police Department petty cash revolving funds.
A. The Treasurer is authorized to establish a petty cash revolving fund for City Hall and for the Ferndale Police Department. Said petty cash funds shall be established in the amount of $100.00 for City Hall and $100.00 for the Police Department and shall be under the sole control of the City Treasurer and Police Chief respectively.
B. The petty cash funds shall be for the purpose of providing change for departments requiring minor cash expenditures such as overdue postage, registered mail, filing documents with other government agencies, payments for licenses and permits, and occasional one-of-a-kind purchases. All purchases should not exceed $20.00, except when circumstances and guidelines of the vendor do not allow the purchase to be charged and it is in the best interest of the City to deal with this vendor.
C. All amounts expended from the petty cash funds shall be reimbursed monthly by a claim against the proper budget item. All such claims shall have supporting documents and receipts attached and shall in all respects comply with the current bulletins of the State Auditor. The supporting documents shall include a petty cash disbursement slip of such form approved by the Treasurer. (Ord. 952 §§ 1, 2, 1991; Ord. 576 §§ 1 – 5, 1978)
3.44.022 Police Department change fund.
A. The Ferndale Police Department change fund, as created by Ordinance 998, is increased from $50.00 to $100.00.
B. The change fund shall be under the control of a custodian and/or deputy custodian appointed by the Chief of Police.
C. The change fund shall be constantly maintained at the amount set forth in this section. A daily accounting shall be made of the change fund balance and overages above the amount set forth herein shall be remitted to the Treasurer’s Office for deposit to the City general fund. Shortages in the fund balance shall be reimbursable by the custodian of the fund and the City shall have a right of prior lien against and a right to withhold any and all funds payable to such custodian in an amount equivalent to any unreimbursed shortage. (Ord. 1199 §§ 1 – 3, 1998; Ord. 998 §§ 1 – 3, 1993)
3.44.025 Municipal Court petty cash revolving fund.
A. The Treasurer is hereby authorized to establish a petty cash revolving fund for the Ferndale Municipal Court. Said petty cash fund shall be established in the amount of $75.00 and shall be under the sole control of the City Clerk and Court Clerk respectively.
B. The petty cash fund shall be for the purpose of providing for minor cash expenditures such as overdue postage, registered mail, filing documents with other government agencies, payments for licenses and permits, and occasional one-of-a-kind purchases. All purchases should not exceed $20.00, except when circumstances and guidelines of the vendor do not allow the purchase to be charged and it is in the best interest of the City to deal with this vendor.
C. All amounts expended from said petty cash fund shall be reimbursed monthly by a claim against the proper budget item. All such claims shall have supporting documents and receipts attached and shall in all respects comply with the current bulletins of the State Auditor. The supporting documents shall include a petty cash disbursement slip of such form approved by the Treasurer. (Ord. 917 §§ 1 – 3, 1993)
3.44.030 Advance travel expense revolving fund.
A. There is established the advance travel expense revolving fund, which is to be used solely for the purpose of making advances for travel expenses to officers and employees of the City.
B. The Treasurer shall draw a treasurer’s check in the amount of $500.00 against the general fund, payable to the above account. In addition, moneys received from the following sources will be deposited to the account: from the Treasurer, any additions to the amount originally establishing the revolving fund; from officers and employees, refunds of any unexpended advances; and warrants issued reimbursing the custodian for expenses allowed in settlement of employee advances.
C. The custodian of the fund shall be the Treasurer. Upon receipt of the funds set forth in this section, the custodian shall open a checking account in a local bank, in the name of the City, entitled “Advance Travel Expense Account – (name of Treasurer), Custodian.” Records and accounting procedures shall be in accord with current bulletins of the State Auditor.
D. Any default in accounting for or repaying an advance shall render the full amount which is unpaid immediately due and payable with interest at the rate of 10 percent per year from the date of default until repaid. To protect against any losses on account of advances, the City shall have a prior lien against and a right to withhold any and all funds payable or to become payable to such officer or employee to whom such advance has been given. No advance of any kind may be made to any officer or employee at any time when the officer or employee is delinquent in accounting for or repaying a prior advance. No such advance shall be considered for any purpose as a personal loan to such officer or employee, and any unauthorized expenditure of such funds shall be considered a misappropriation of public funds.
E. Upon termination of an individual’s appointment as custodian, the authorization will be rescinded and the fund turned over to the Treasurer or other disbursing officer after being properly phased. “Phasing out” shall mean taking those steps necessary to bring the revolving fund back to the original amount provided. (Ord. 577 §§ 1 – 5, 1978)
3.44.040 Claims fund.
A. Pursuant to the authority contained in RCW 35.21.085, there is created a claims fund for the City, 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.
B. All claims against the City for any purpose shall be paid by warrants drawn upon the claims fund, except those claims for which payment has been heretofore provided for from the payroll fund. Warrants drawn on the claims fund shall be distributed to applicable operating funds by way of the distribution of warrants expenditure ledger. All vouchers supporting warrants drawn on the claims fund shall contain a distribution of budget items from which the Treasurer’s distribution of warrant expenditures is posted.
C. At such time as warrants are issued on the claims fund, there shall be a transfer order by the City Council authorizing the transfer of cash from the operating funds to the claims fund in an amount equal to such warrants. In the event that an operating fund becomes insolvent, interest-bearing warrants shall be issued to the claims fund in lieu of cash. (Ord. 607 §§ 1 – 3, 1980)
3.44.050 Municipal Court agency fund.
A. There is created a fund titled the Municipal Court agency fund. Such fund shall a nonbudgeted fund of the City.
B. The Treasurer is authorized to receipt all appropriate funds received from the Municipal Court on behalf of the State Treasurer as now or in the future prescribed and to periodically disburse such funds by treasurer’s check to the Office of the State Treasurer. (Ord. 641 §§ 1 – 3, 1981)
3.44.055 Court activity fund.
There is hereby created a new fund, Number 651, “court activity” fund. (Ord. 2089 § 1, 2019)
3.44.060 City employees medical trust fund.
A. There is created a fund to be known as the City employees medical trust fund.
B. The Treasurer is authorized to transfer periodically, from the line item amounts for employee benefits as established in the yearly budget, a sum equal to the lesser of $100.00 per beneficiary or $300.00 per family.
C. The fund is to be used for the sole purpose of paying directly to Whatcom Medical Bureau, on behalf of covered employees and upon submission of substantiated claims, an amount not to exceed the lesser of $100.00 per beneficiary or $300.00 per family in any one calendar year.
D. Encumbrances upon the fund shall be paid by City warrants following City Council approval of properly documented vouchers. (Ord. 657 §§ 1 – 4, 1982)
3.44.070 Real estate excise capital improvement fund.
A. There is created a fund to be known as the real estate excise capital improvement fund.
B. The City Treasurer is authorized to transfer to the fund herein created all receipts to date collected and remitted by the Whatcom County treasurer and previously credited to the city current expense fund, and to deposit all future such receipts directly to the said fund.
C. Expenditures from the real estate excise capital improvement fund shall be authorized by the City Council and for, but not necessarily limited to, those local improvements set forth in RCW 35.43.040. (Ord. 799 §§ 1 – 3, 1986)
3.44.080 In-lieu park fund.
A. The City Treasurer is authorized to establish a fund of the City to be known as the in-lieu park fund.
B. All money received in lieu of dedication of property for park purposes shall be deposited to the fund created hereby and expenditures shall be as established by the annual budget of the City. (Ord. 885 §§ 1, 2, 1989)
3.44.090 D.A.R.E. trust fund.
A. There is hereby created a fund titled the D.A.R.E. trust fund.
B. The City Treasurer is hereby authorized to receipt all appropriate funds received for the use of the D.A.R.E. program into said fund and to periodically disburse such funds on behalf of the operation of the program. (Ord. 911 §§ 1, 2, 1990)
3.44.100 Law enforcement criminal justice fund.
A. There is hereby created a fund titled the law enforcement criminal justice fund.
B. The City Treasurer is hereby authorized to receipt all appropriate funds received from the criminal justice program into said fund and to periodically disburse such funds on behalf of the operation of the program. (Ord. 918 §§ 1, 2, 1990)
3.44.110 Vehicle rental fund.
A. There is hereby created a fund to be known as the City of Ferndale vehicle rental fund.
B. The purpose of the fund shall be for the operation and maintenance of City vehicles.
C. Revenues and expenditures of the fund shall be as set forth in the annual City budget. (Ord. 993, 1993)
3.44.120 Employee benefit reserve fund.
A. There is hereby created a fund to be known as the employee benefit reserve fund.
B. The Ferndale City Council will annually budget revenues in an amount to be determined at the time of passage of the annual budget from those sources legally available to pay the anticipated expenditures.
C. Expenditures from the fund shall be made with the approval of the City Council at such time and in such amounts as necessary to pay expenses for accrued individual employee benefits not otherwise provided for in the annual budget. (Ord. 944, 1993)