Chapter 1.60 FUNDS

There shall be maintained by the city of Ritzville a fund designated as the current expense fund and also a fund designated as indebtedness fund. (Ord. 82 § 1, 1899).

1.60.020 License fees – To current expense fund.

All monies collected by the city from licenses shall be credited and applied by the clerk/treasurer to the current expense fund. (Ord. 82 § 2, 1899).

1.60.030 Property tax – Application of monies received.

The city shall levy and collect annually, according to law, a property tax for the payment of current expenses. Said property tax shall not exceed the amount authorized by applicable law. All monies collected from the taxes levied for payment of current expenses shall be credited and applied by the clerk/treasurer to the current expense fund. All monies collected from the taxes levied for the payment of indebtedness shall be credited and applied to the indebtedness fund. (Ord. 1092 § 26, 2005; Ord. 82 § 3, 1899).

1.60.050 Current expenses – What included.

Current expenses include all salaries, the expenses of the various departments of city government, and any and all other expenses necessary to be incurred in maintaining the corporation of the city and its government in accordance with its charter and needs of its inhabitants. (Ord. 1092 § 28, 2005; Ord. 82 § 4, 1899).

1.60.060 Waterworks fund – Source of credits – Balance with current expense fund.

The city shall maintain a separate fund designated as the “waterworks fund,” and all the rents and revenues and income from the operation of the waterworks of the city shall be credited and applied by the clerk/treasurer to the waterworks fund. No special tax shall be levied for the maintenance of the fund, but the expense of the waterworks less the rents, revenues and income therefrom shall be considered in levying taxes for the payment of expenses. Any deficit in the maintenance of the waterworks shall be paid out of the current expense fund. (Ord. 1092 § 29, 2005; Ord. 82 § 5, 1899).

1.60.070 Fiscal year.

The fiscal year of the city shall be a calendar year. (Ord. 1092 § 30, 2005; Ord. 82 § 6, 1899).

1.60.110 Cumulative reserve fund for airport improvements.

A. The purpose of this section is to establish a cumulative reserve fund for improvements to the airport facilities of the city of Ritzville.

B. The council does hereby establish a cumulative reserve fund for improvements to the airport facilities of the city of Ritzville, pursuant to provisions of RCW 35.21.070, which funds shall be used for the purposes above-specified, and for no other purposes unless otherwise specified by the voters of the city of Ritzville, all pursuant to the requirements of the above-named statute.

C. The city council of the city of Ritzville shall transfer the sum of $5,000 into such cumulative reserve fund from funds presently held in the current expense fund; provided, however, that additional funds may be transferred thereto, but in no event less than $2,000 per year. (Ord. 662 §§ 1 – 3, 1980).

1.60.121 Cumulative reserve fund for supplies, materials, capital outlays and capital construction.

A. Purpose. The purpose of this section is to establish a cumulative reserve fund for supplies, materials, capital outlays and capital construction which are funded out of the current expense fund, and for revenue stabilization as prescribed under Chapter 173, Laws of Washington, 1983, amending RCW 35.21.070.

B. Establishment of Fund. The city council does hereby establish a cumulative reserve fund for the purposes set forth in subsection (A) of this section.

C. Accumulation of Funds. Funds may be allowed to accumulate from year to year until the city council shall determine to expend the monies in the fund for the purposes above-specified.

D. Limitation on Withdrawals. Any monies in the fund shall not be expended for any other purpose or purposes than those above-specified without an approval vote by two-thirds majority of the city council.

E. Transfer of Funds. The city council of the city of Ritzville shall transfer a sum of up to $51,638 into the fund for the year 1983, and such sums as shall be determined by the city council in future years. (Ord. 715 §§ 1 – 5, 1983).

1.60.125 Contingency reserve fund.

A. Purpose. The purpose of this section is to establish a contingency reserve fund with which to meet any municipal expense, the necessity and extent of which could not have been foreseen or reasonably evaluated at the time of the adoption of an annual budget or from which to provide monies for those emergencies as prescribed in RCW 35.33.081 through 35.33.091.

B. Establishment of Fund. The council does hereby establish a contingency reserve fund for purposes set forth above.

C. Withdrawal. No money shall be withdrawn from the contingency fund except by transfer to the appropriate operating fund authorized by resolution or ordinance of the city council and adopted by a majority vote of the council, which resolution or ordinance clearly states the facts constituting the reason for withdrawal or the emergency, as the case may be, and further specifying the fund to which the withdrawn money shall be transferred.

D. Transfer of Funds. The city council of the city of Ritzville shall transfer the sum of $12,750 into the contingency reserve fund, and such additional funds on an annual basis as determined by the city council; provided, that at no time shall the fund exceed the equivalent of $0.375 per thousand dollars of assessed valuation of property within the city of Ritzville. (Ord. 714 §§ 1 – 4, 1983).

1.60.130 Claims clearing fund.

A. There is created a fund, known and designated as the “claims clearing fund,” into which shall be paid and transferred from the various departments an amount of money equal to the various claims against the city for any purpose.

B. Transfer of Funds. Whenever it is deemed necessary, the city clerk/treasurer is authorized, empowered and directed to transfer from the funds of the various departments to the claims clearing fund sufficient monies to pay the claims against the various departments of the city.

C. Purpose of Expenditures. The claims clearing fund shall be used and payments therefrom shall be made only for the purpose of paying any claims against the city.

D. Issuance of Warrants. The city clerk/treasurer is authorized, empowered and directed to issue warrants on and against the fund in payment of materials furnished, services rendered or expense or liability incurred by the various departments and offices of the city. The warrant shall be issued only after there has been filed with the city clerk/treasurer proper vouchers, approved by the city council, stating the nature of the claim, the amount due or owing, and the person, firm or corporation entitled thereto. All warrants issued on or against the fund shall be solely and only for the purposes herein set forth, and shall be payable only out of and from the fund. Each warrant issued under the provisions of this section shall have on its face the words, “Claims Clearing Fund.” (Ord. 673 §§ 1 – 4, 1981).

1.60.140 Payroll clearing fund.

A. There is created a fund, known and designated as the “payroll clearing fund,” into which shall be paid and transferred from the various departments an amount of money equal to the various salaries and wages and other compensations due city employees.

B. Transfer of Funds. Whenever it is deemed necessary, the city clerk/treasurer is authorized, empowered and directed to transfer from the funds of the various departments to the payroll clearing fund sufficient monies to pay the salaries, wages and other compensations of the employees of the various departments of the city.

C. Purposes of Expenditures. The payroll clearing fund shall be used and payments therefrom shall be made only for the purpose of paying and compensating employees of the city for services rendered, and paying employee deductions to those persons, agencies and organizations entitled to such payments.

D. Issuance of Warrants. The city clerk/treasurer is authorized, empowered and directed to issue warrants on and against the fund for payments authorized by subsection (C) of this section. The warrants shall be issued only after there have been filed with the city clerk/treasurer proper payrolls, due bills, or time certificates approved by the city council stating the nature of the services rendered, the amount due or owing, and the person entitled thereto. All warrants issued on or against the fund shall be solely and for the purposes herein set forth, and shall be payable only out of and from the fund. Each warrant issued under the provisions of this section shall have printed on its face the words, “Payroll Clearing Fund.” (Ord. 672 §§ 1 – 4, 1981).

1.60.150 City sanitary department fund – Established – Receipts and disbursements.

There is established a city sanitary department fund of the city of Ritzville. All receipts for the collection and disposal of the garbage and refuse and all receipts for the burning of garbage or dead animals and all monies received by the city sanitary department shall be deposited with the city treasurer and become a part of the city sanitary department fund. The expenses of establishing, conducting and operating the city sanitary department shall be paid therefrom. (Ord. 1092 § 67, 2005; Ord. 450 § 5, 1958. Formerly 3.20.050).

1.60.160 Cemetery reserve fund.

A. Purpose. The purpose of this section is to establish a cumulative reserve fund for improvements to or the replacement of equipment of the Ritzville Memorial Cemetery.

B. Establishment of Fund. The city council establishes a cumulative reserve fund for the purpose set forth in subsection (A) of this section.

C. Accumulation of Funds. Funds may be allowed to accumulate from year to year until the city council shall determine to expend the monies in the fund for the purpose above-specified.

E. Transfer of Funds. The city council of the city of Ritzville shall transfer a maximum sum of $1,000 into the fund each year commencing with the year 1985. (Ord. 739 §§ 1 – 5, 1984).

1.60.170 Clerk/treasurer’s clearing fund.

A. Purpose. The purpose of this section is to allow direct payment for intergovernmental and/or debt service payments with a treasurers’ check.

B. Payment of Claims. Whenever it is deemed necessary, the city clerk/treasurer is authorized, empowered and directed to pay the claims against the various departments of the city.

C. Purpose of Expenditure. The clerk/treasurers’ clearing fund shall be used and payments therefrom shall be made only for the purpose stated in subsection (A) of this section. (Ord. 740 §§ 1 – 3, 1984).

1.60.180 Advance travel expense revolving fund.

A. There is established an advance travel expense revolving fund pursuant to the provisions of RCW 42.24.120 solely for the purpose of making advances for travel expenses to members of the council, officers and employees of the city of Ritzville.

B. The amount of the advanced travel expense revolving fund shall be $200.00 or such other amount as may be established by resolution and that the city clerk/treasurer of the city of Ritzville is appointed as the custodian of the fund.

C. The custodian shall administer the fund in the manner provided by the office of the State Auditor and disbursements from the fund for advance travel costs shall be made on authorization of the mayor of the city of Ritzville. (Ord. 760 §§ 1, 2, 3, 1985).

1.60.190 Law and justice fund.

The purpose of this section is to create a law and justice fund, which shall be known as Fund No. 003, into which all monies in 002.000.000.313.70.00.00 (Local Criminal Justice) will be transferred January 1, 1995, to 003.000.000.313.70.00.00 (Local Criminal Justice). This is one-tenth of one percent sales tax designated to law enforcement. This money needs to be kept separate for accurate tracking of revenue and expenditure for law enforcement. (Ord. 900 § 1, 1994).

1.60.200 Police reserve fund.

Closed by Ord. 2122. (Ord. 910 § 1, 1995).

1.60.210 Sanitary fund.

There is hereby created and established a special fund known and designated as the sanitary fund in which all sums collected under this chapter shall be deposited and kept and from which all disbursements of the sums for maintenance and operation of the city sanitary department shall be paid. (Ord. 1092 § 85, 2005; Ord. 450 § 25, 1958. Formerly 3.20.310).

1.60.250 Police investigative fund.

The police investigative Fund No. 120 is established for the purpose of accumulating funds for the expansion and improvement of law enforcement services.

A. Funding. Funds shall be paid and the same held and administered for this fund as follows:

1. RCW 69.50.505 provides for the seizure and forfeiture of property connected with the manufacture, compounding, processing, delivery, importing, or exporting of illegal narcotics and drugs (controlled substances) by law enforcement agencies, including the Ritzville police department.

2. RCW 46.61.5058 provides for the seizure and forfeiture of a vehicle connected with driving a motor vehicle while meeting or exceeding the Washington State recognized level of intoxication (DUI) and having had a prior conviction within seven years as defined in RCW 46.61.5055.

3. Chapter 9A.83 RCW et seq. provides for the seizure and forfeiture of proceeds and property connected with money laundering.

4. Any donations made to the investigative fund.

5. Any moneys allocated by the city council to the investigative fund.

6. All fines, forfeitures and penalties ordered paid by any court into the investigative fund.

The net portion of forfeited proceeds described above, after payment to the Washington State Treasurer and settlement of all claims as required by the RCW and federal laws, shall be deposited into this fund. This fund shall be kept as a separate fund of the city of Ritzville and shall be separately listed and disclosed upon the Ritzville city budget as Fund No. 120.

Moneys shall not be commingled with other city moneys.

B. Expenditures.

1. This fund has been established for the purpose of accumulating funds to assist the Ritzville police department in funding special investigations and equipment purchases.

The investigative fund shall be used for said purpose as follows:

a. For payment of all proper expenses of the investigation leading to the seizure of money or property from an investigation of controlled substance law violations, including any money delivered to the subject of the investigation by the Ritzville city police department; and for payment of the costs of proceedings for forfeiture and sale, including expenses of seizure, maintenance of custody, advertising, actual costs of the city attorney, and court costs;

b. To provide funds for replenishing the petty cash drug fund;

c. To provide funds for drug awareness educational purposes;

d. To provide funds for the purchase, lease and maintenance of equipment and other items necessary for investigative purposes.

2. Confidential funds used for the purchase of evidence, contraband, information from informants or investigative expenses must meet at least the current minimum requirements for receipt documentation as required by the RCW and the Washington State Budgeting, Accounting, and Reporting Manual (BARS) Section 3.8 and requirements of RCW 69.50.505.

3. Petty Cash.

a. A revolving petty cash fund placed under the control of the police department and designated as the “petty cash investigative fund” shall be a revolving cash fund in a dollar amount to be adopted by ordinance.

b. The chief of police shall act as the custodian of the cash in the petty cash drug fund and shall operate the fund and keep records in accordance with the laws of the state of Washington and the practices established by the Washington State Budgeting, Accounting, and Reporting Manual (BARS) Section 3.8 for the operation of such funds as said laws and procedures exist now or are here-after amended.

c. The custodian of the petty cash drug fund may authorize disbursements and expenditures solely for the purposes of enforcing state statutes and city ordinances relating to investigations.

C. Unexpended Funds. Any unexpended funds remaining in the police investigative fund at the end of any budget year shall not be transferred to the current expense fund or otherwise lapse; rather, said unexpended funds shall be carried forward from year to year until expended for the purposes set forth in this chapter or as otherwise directed by ordinance of the city council. (Ord. 2133 § 1, 2019; Ord. 930 § 1, 1996).

1.60.260 Sewer PWTF preconstruction loan and repayment fund.

A. Purpose. To create a Fund No. 422, sewer PWTF preconstruction loan and repayment fund, to track the money received from the public works trust fund (PWTF) for the preconstruction loan and to have a vehicle for repayment of the loan.

B. Establishment of Fund. The city council does establish a reserve fund for the purpose set forth in subsection (A) of this section.

C. Accumulation of Funds. Funds shall be generated by a monthly transfer from the Sewer Fund 408 to cover the cost of the local portion of the PWTF and to repay the loan with interest as described in the public works trust fund preconstruction loan agreement number PW-5-96-791-PRE-163.

D. Limitation of Withdrawals. Any monies in the fund shall not be expended for any other purpose or purposes than those above-specified. (Ord. 945 §§ 1 – 4, 1997).

1.60.270 Sewer PWTF construction loan and repayment fund.

Closed by Ord. 2123. (Ord. 960 §§ 1 – 4, 1998).

1.60.280 Sewer facility construction.

Closed by Ord. 2073. (Ord. 948 § 1, 1997).

1.60.290 1998 U.S. Department of Justice – Local law enforcement block grant fund.

A. Purpose. To create a Fund No. 121, 1998 US Department of Justice – local law enforcement block grant fund, to account for the expenditures of this block grant as prescribed by federal law and this grant.

B. Establishment of Fund. The city council does establish a fund for the purpose set forth in subsection (A) of this section.

C. Accumulation of Funds. Funds shall be generated by a block grant given to the city in one lump sum, $9,999, and a match from the city of 11.5 percent, $1,149. The match will be funded through nonfederal grant sources.

D. Limitation of Withdrawals. Any monies in the fund shall not be expended for any other purpose or purposes than those described in the block grant and will be used not later than September 30, 1998. (Ord. 962 §§ 1 – 4, 1998).

1.60.300 IRS clearing fund.

A. Purpose. To create a Fund No. 634, IRS clearing fund, to account for the revenues and expenditures going to the IRS to pay federal Form 941 taxes.

B. Establishment of Fund. The city council does establish a fund for the purpose set forth in subsection (A) of this section.

C. Accumulation of Funds. The funds come from our payroll processing which accumulated the dollars into a single warrant deposited into our banking account. The federal government requires the city of Ritzville to EFT the funds from our bank to theirs within three working days of the money being due.

D. Limitation of Withdrawals. Any monies in the fund shall not be expended for any other purpose than to pay for the federal employment taxes. (Ord. 968 §§ 1 – 4, 1998).

1.60.310 Utility tax reserve fund.

A. Purpose. The purpose of this section is to establish a Reserve Fund No. 122, utility tax fund, for monies collected pursuant to RCC 1.59.150 (Ordinance 954).

B. Establishment of Fund. The city council does establish a reserve fund for the purposes set forth in subsection (A) of this section.

C. Accumulation of Funds. All amounts of the water, sewer and garbage utility tax collected pursuant to RCC 1.59.150 (Ordinance 954) will be deposited to Fund No. 122, utility tax fund, when utilities are deposited during the month.

D. Limitation of Withdrawals. There are established five uses for this fund:

1. To augment the cemetery fund;

2. To augment the street fund;

3. To augment the library fund;

4. To comply with the federal government’s requirement to establish a funding source for the police officer hired under the COPS Fast program;

5. As further specified by the city council. (Ord. 973 §§ 1 – 4, 1998).

1.60.330 Capital improvement fund.

A. Purpose. To create a Fund No. 301, capital improvement fund, to account for the revenues distributed to the city from the state in the form of real estate excise tax that is dedicated to local capital projects identified in RCW 82.46.010(2) and (6). Proceeds shall be placed in this fund per RCW 82.45.180(2) and 82.46.030(2).

B. Establishment of Fund. The city council does hereby establish a fund for the purpose set forth in subsection (A) of this section.

C. Accumulation of Funds. The funds will come from the state as set forth in subsection (A) of this section. All funds collected since 1994, $55,950.55, were placed in Current Expense, General Fund, No. 001. These funds will be moved from Current Expense Fund No. 001 to the Capital Improvement Fund No. 301.

D. Limitation of Withdrawals. All monies will meet all requirements set forth in the RCWs for these revenues. (Ord. 1010 §§ 1 – 4, 2000).

1.60.340 Public development authority.

A. Purpose. To create a Fund No. 635, public development authority agency fund to account for the revenues distributed to the public development authority (PDA) from current expense (001) during the start of phase of the PDA.

B. Establishment of Fund. The city council does hereby establish a fund for the purpose set forth in subsection (A) of this section.

C. Accumulation of Funds. The funds will come from current expense in one lump sum of $12,750.

D. Budget. The budget will be amended to include the removal of $12,750 from current expense.

E. Limitation of Withdrawals. All monies will meet all requirements of staff and council review as a true cost to establishing the PDA. (Ord. 1025 §§ 1 – 5, 2001).

1.60.350 Equipment rental and revolving fund.

A. Equipment Rental Fund Established. There is hereby established an equipment rental and revolving fund, Fund No. 500, which shall be administered by the mayor or his designee, to be used as a revolving fund to be expended for salaries, wages, and operations required for the repair, replacement, purchase, and operation of equipment, materials, and supplies to be used in the administration and operation of the said fund.

B. Transfers. The city council may transfer any equipment, materials, or supplies of any department to the equipment rental and revolving fund either without charge, or may grant a credit to such department equivalent to the value of the equipment, materials or supplies transferred. A department receiving such a credit may use it any time thereafter for renting or purchasing equipment, materials, supplies or services from the equipment rental and revolving fund. The city council may also, from time to time, place money into the fund.

C. Purchase, Sale and Use of Equipment. Equipment, materials and supplies may be purchased and sold by use of the equipment rental and revolving fund, subject to any laws governing the purchase and sale of property. Such equipment, materials, and supplies may be rented for the use of the various departments of the city, or may be rented by the city to other governmental agencies. The proceeds received by the city from the sale or rental of such property or rental payments made by the city shall be made from monies available in the fund.

D. Rental Schedule. Annually, the mayor, with advice of such department heads as may be appropriate, shall recommend to the city council a schedule of equipment, supplies, and materials transferred to the equipment rental and revolving fund and the reasonable rental terms and charges for the use of such equipment, supplies, and materials by the departments of the city or by other governmental agencies. The city council may, by resolution or in the budget ordinance, adopt the annual rental schedule with such changes as the council may deem necessary. Interim rental rates as to new and replacement equipment may be established by the mayor. The rental schedule, and any interim rental rates, shall be maintained on file in the office of the city clerk/treasurer. (Ord. 1030 §§ 1 – 4, 2001).

1.60.360 City beautification fund.

A. Establishment of Fund. The city of Ritzville hereby establishes Fund No. 302, city beautification fund. This fund is for the purposes of receipting funds from the Willard and Patricia Hennings fund through the Inland Northwest Community Foundation and expending funds for the exclusive purpose of public charitable purposes, as established within this section.

B. Uses. It is the purpose of this fund to be solely used for public charitable purposes such as infrastructure expenditures, beautification efforts that enhance the public appearance of the city, buildings or building facade renovations, streets, sidewalks, schools, parks and recreation areas.

C. Organization. The funds received by the city are to be requested annually in written form to Inland Northwest Community Foundation (Foundation) describing in detail the proposed use of the funds, including a budget. The request will be reviewed to ensure it meets the provisions of the fund, as established with the Foundation. The request shall be submitted by Linda Kadlec and all communication shall be with her until such time she designates another individual and notifies the Foundation and the city of Ritzville of the new designated representative of the Willard and Patricia Hennings fund. If the request meets the provisions, the funds will be distributed.

D. Procedure. Subject to revisions dictated by the Willard and Patricia Hennings fund through the Inland Northwest Community Foundation, the procedure in which the annual requests are to be submitted to the Willard and Patricia Hennings fund through the Inland Northwest Community Foundation are as follows:

1. The review and selection of proposals shall be at the sole discretion of Linda Kadlec and/or a committee designated by Linda Kadlec until such time as Linda Kadlec designates a new successor point of contact;

2. Linda Kadlec (or designated successor) may request the assistance of community members, city staff, professionals, etc. to serve on a committee to review proposals and prepare annual requests;

3. Any person may submit a proposal, meeting the criteria of this fund directly to Linda Kadlec or to the city of Ritzville for review and consideration;

4. The annual process shall begin in the spring with the review of proposals, and the acceptance and allocation shall occur in the fall. (Ord. 2084 §§ 1 – 4, 2015).

1.60.370 City memorial and enhancement fund.

A. Establishment of Fund. The city of Ritzville hereby establishes Fund No. 303, city memorial and enhancement fund.

B. Purpose. This fund is for the purposes of receipting and expending funds donated by individuals, families, organizations, etc. for memorials, bequests, improvements, beautification, etc. and as allowed by law. (Ord. 2089 §§ 1, 2, 2015).

1.60.380 Public safety tax fund.

A. Establishment of Fund. The city of Ritzville hereby establishes Fund No. 121, public safety tax fund.

B. Purpose. This fund is for the purposes of receipting and expending funds collected from sales and use tax monies as pursuant to RCW 82.14.450. (Ord. 2125 §§ 1, 2, 2019).

1.60.390 Law and justice contributions fund.

A. Establishment of Fund. The city of Ritzville hereby establishes Fund No. 304, law and justice contributions fund.

B. Purpose. This fund is for the purposes of receipting and expending funds donated or granted by individuals, families, organizations, etc. for law and justice purposes and as allowed by law. (Ord. 2126 §§ 1, 2, 2019).

1.60.400 Tree board fund.

A. Establishment of Fund. The city of Ritzville hereby establishes Fund No. 305, tree board fund.

B. Purpose. This fund is for the purposes of receipting and expending funds donated or granted by individuals, families, organizations, etc. for tree board activities and as allowed by law. (Ord. 2127 §§ 1, 2, 2019)

1.60.410 Sanitation agency fund.

A. Establishment of Fund. The city of Ritzville hereby establishes Fund No. 637, sanitation agency fund.

B. Purpose. This fund is for the purposes of holding the performance bond as defined in the sanitation services contract and allowed by law. (Ord. 2128 §§ 1, 2, 2019).

1.60.420 Coronavirus local fiscal recovery fund.

A. Establishment of Fund. The city of Ritzville hereby establishes Fund 106, coronavirus local fiscal recovery fund.

B. Purpose. This fund is for the purposes of holding and distributing the coronavirus local fiscal recovery funds as allowed by the U.S. Department of Treasury, Office of Financial Management and by law. (Ord. 2154 §§ 1, 2, 2021).

1.60.430 General city capital construction projects fund.

A. Establishment of Fund. The city of Ritzville hereby establishes Fund No. 302, general city capital construction projects fund.

B. Purpose. This fund is for the purpose of holding revenue for the planning, predevelopment, and construction of capital projects. (Ord. 2175 § 1, 2023).

See also Chapter 7.12 RCC, local improvement guaranty fund; RCC 10.04.080, cemetery endowment care trust fund.