Chapter 3.12
CUMULATIVE RESERVE FUNDS
Sections:
3.12.010 Ratification of previous funds.
3.12.050 Resolutions—Copies to be furnished.
3.12.060 Salary, wages and benefits cumulative reserve fund.
3.12.070 County building and grounds cumulative reserve fund.
3.12.080 County public works maintenance and operation cumulative reserve fund.
3.12.010 Ratification of previous funds.
All cumulative reserve funds previously established are ratified. (Ord. 1977-10 § 1 (A))
3.12.020 Form.
All cumulative reserve funds established in the future shall be established by resolution in substantial conformance with the following form:
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“WHEREAS, the Board of County Commissioners of Skamania County, Washington, is authorized under the provisions of RCW 36.33.020 to establish a cumulative reserve fund for several different county purposes and for specific county purposes; and |
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WHEREAS, in the judgment of the Board of Commissioners of Skamania County, Washington, the establishment of such a fund for the following purposes, to-wit.......is necessary for the efficient operation of the government of Skamania County, Washington; now, therefore |
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BE IT RESOLVED that all county officials who are responsible for the establishment of funds are hereby directed to adjust their books and records to show the establishment of a cumulative reserve fund to be known as the ‘...........Cumulative Reserve Fund’ |
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PASSED IN REGULAR SESSION this _______day of_______19____________. |
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____________ |
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(Signatures)” |
(Ord. 1977-10 § 1(B))
3.12.030 Funding.
A. A cumulative reserve fund shall be funded by the county commissioners budgeting, after a public hearing has been held, whatever amounts of money are necessary for whatever purposes said fund has been established and that the county commissioners deem expedient.
B. Any unexpended funds shall not lapse but shall remain in the cumulative reserve fund. The budgetary resolution shall be substantially in the following form:
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“WHEREAS, pursuant to Resolution No._______ , a cumulative reserve fund known as the ’.....Cumulative Reserve Fund,’ established for the purposes of......, was created by the Board of County Commissioners; and |
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WHEREAS, under the provisions of RCW 36.33.030 the Board of County Commissioners is authorized to include in the county’s annual budget, or supplements thereto, estimates of amounts required to meet public expenses for the ensuing year, and to levy a tax or to transfer from the current expense fund, sufficient monies to accomplish the purposes of said fund; now, there are |
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IS HEREBY RESOLVED by the Board of County Commissioners of Skamania County, Washington, that the sum of $_______ shall be added to the county budget for the year 19____________, and for as many successive years thereafter as the Board of County Commissioners may deem necessary and appropriate from time to time; that such amount is to be set aside for the ‘...Cumulative Reserve Fund’ to be used for the purposes outlined above and shall be appropriated in the following manner: (1) a transfer from the county current expense fund of uncommitted cash surplus, (2) a levy of $ per thousand dollars assessed valuation, (3) other: [explain in detail]. |
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BE IT FURTHER RESOLVED that the County Auditor is hereby directed to give due notice of a public hearing upon this resolution for _______, the_______ day of_______, 19____________. |
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ADOPTED this _______day of_______, 19____________. |
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___________ |
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(Signatures)” |
(Ord. 1977-10 § 2)
3.12.040 Expenditures.
All moneys shall be spent out of cumulative reserve funds which have been previously established and funded in accordance with Sections 3.12.010 and 3.12.020 by the board of county commissioners adopting a resolution to spend the funds and by the board attaching to the resolution a budget showing the amount, manner and purposes of the expenditures in sufficient detail so as to enable the county auditor to determine, for accounting purposes, the proper entries to be made; provided, that the resolution and budget referred to in this chapter shall not require publication or hearings for the reason that the hearings and publication will have previously been held at the time the funds were appropriated. The resolution authorizing the expenditure of such funds shall be substantially in the following form:
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“WHEREAS, RCW 36.33.020-030 provides for the establishment of a cumulative reserve fund and the funding of the same; and |
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WHEREAS, pursuant to Resolution No._______, a cumulative reserve fund for the purpose of ........has previously been established; and |
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WHEREAS, pursuant to budgetary resolution No.____________ said funds have been appropriated and set aside in said cumulative reserve fund and a public hearing appropriating said funds having been previously held; now, therefore |
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BE IT RESOLVED that the public officials who are authorized to make said expenditures are hereby authorized and directed to expend said funds in the amount of $_______ for said purposes; said expenditures to be made according to the budget attached hereto, marked Exhibit “A”, specifically referred to and hereby incorporated by reference. |
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PASSED in regular session this _______day of _______, 19____________. |
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(Signatures)” |
(Ord. 1977-10 § 3)
3.12.050 Resolutions—Copies to be furnished.
A. A copy of the resolution establishing the cumulative reserve fund shall, at the time the resolution is prepared, be furnished to the offices of the county auditor, the county treasurer and the board of county commissioners, so that any of these public officials may submit input into the advisability of creating said fund prior to the board of county commissioners resolving to create said fund.
B. A copy of the proposed budgetary resolution shall be furnished to the county auditor, the county treasurer and the board of county commissioners prior to the budget being published for public hearing.
C. A copy of the resolution and budget authorizing the expenditure of funds from the cumulative reserve fund shall be furnished to the county auditor, the county treasurer and the board of county commissioners prior to the adoption of the resolution and budget authorizing the expenditure of the funds. (Ord. 1977-10 § 4)
3.12.060 Salary, wages and benefits cumulative reserve fund.
All county officials who are responsible for the establishment of funds are directed to adjust their books and records to show the establishment of a cumulative reserve fund to be known as the “Salary, Wages and Benefits Cumulative Reserve Fund.” (Res. 1977-25)
3.12.070 County building and grounds cumulative reserve fund.
All county officials who are responsible for the establishment of funds are directed to adjust their books and record to she the establishment of a cumulative reserve fund to be known as the “County Building and Grounds Cumulative Reserve Fund.” (Res. 1977-22)
3.12.080 County public works maintenance and operation cumulative reserve fund.
All county officials who are responsible for the establishment of funds are directed to adjust their books and records to show the establishment of a cumulative Reserve Fund to be known as the “County Public Works Maintenance and Operation Cumulative Reserve Fund.” (Res. 1977-18)