Chapter 3.11
CITY FUND GENERAL PROVISIONS
Sections:
3.11.050 Petty cash revolving account.
3.11.060 Travel advance revolving account.
3.11.070 Change revolving account.
3.11.080 Interest revolving account.
3.11.040 General fund.
There is created and established a general fund to account for all financial resources of the city of Walla Walla except those required to be accounted for in another fund. See RCW 35A.37.010(5) and RCW 35.37.010. (Ord. 99-6 § 15 (part), 1999).
3.11.050 Petty cash revolving account.
There is created and established, within the general fund, a “petty cash revolving account” in a sum not to exceed one thousand five hundred dollars. The account shall be maintained at the direction of the finance director. Minor sums may be withdrawn or deposited for payment or reimbursement upon proper receipts and in accordance with state law and regulations of the Division of Municipal Corporations of the Office of the State Auditor. (Ord. 2016-45 § 1, 2016: Ord. 2016-16 § 1, 2016: Ord. 99-6 § 15 (part), 1999).
3.11.060 Travel advance revolving account.
There is created and established, within the general fund, a “travel advance revolving account” in a sum not to exceed seven thousand five hundred dollars. The account shall be maintained at the direction of the finance manager. Sums may be withdrawn or deposited for making advance payments of travel expenses in accordance with state law and regulations of the Division of Municipal Corporations of the Office of the State Auditor.
A. Advances may be made and expended only for the city’s purposes, and specifically to defray necessary costs incurred while performing official duties.
B. The account shall be maintained in a bank designated as a depositary for moneys held by the city, and advances to officials or employees will be by check. The fund will be replenished by transfer or check.
C. 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 the 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 annum, 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 such person is delinquent in accounting for or repaying a prior advance.
D. On or before the fifth day following the close of the authorized travel period for which expenses have been advanced to any officer or employee, such person 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, 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 annum from the date of default until paid. See RCW 42.24.120 through 42.24.160. (Ord. 2009-23 § 1, 2009: Ord. 99-6 § 15 (part), 1999).
3.11.070 Change revolving account.
There is created and established, within the general fund, a “change revolving account” in a sum not to exceed five thousand five hundred dollars into which account shall be held moneys for use in cash drawers of the city to transact the business of collection and receipt of fees and payments. Minor sums may be withdrawn or deposited for payment or reimbursement of change arising from the transaction of business by the city in accordance with state law and regulations of the Division of Municipal Corporations of the Office of the State Auditor. (Ord. 2017-11 § 1, 2017: Ord. 2016-45 § 2, 2016: Ord. 2016-16 § 2, 2016: Ord. 2012-35 § 1, 2012: Ord. 2002-12 § 1, 2002: Ord. 99-6 § 15 (part), 1999).
3.11.080 Interest revolving account.
There is created, within the general fund, an “interest revolving account” into which shall be deposited all interest income and other earnings from the investment of excess or inactive funds of the city not otherwise invested for the specific benefit of any particular fund. The moneys in the interest revolving account shall be used for the benefit of the general fund. The account shall be maintained at the direction of the finance manager in accordance with state law and regulations of the Division of Municipal Corporations of the Office of the State Auditor. See RCW 35A.40.050. (Ord. 99-6 § 15 (part), 1999).
3.11.090 Contingency fund.
There is created and established a “contingency fund” into which may be paid such moneys from general and unrestricted revenues of the city as the city council may deem appropriate to meet any municipal expenses, the necessity or extent of which could not have been foreseen or reasonably evaluated at the time of adopting the annual budget, or to provide money for emergencies; provided, that the total amount accumulated in the fund at any time shall not exceed the equivalent of thirty-seven and one-half cents per thousand dollars of assessed valuation of property within the city. Moneys in the fund shall be withdrawn and transferred to the appropriate operating fund only upon authorization of the city council, through an ordinance adopted by an affirmative vote of the majority of the entire council, clearly stating the facts constituting the reason for the withdrawal or the emergency as the case may be, and specifying the fund to which the drawn money shall be transferred. Any moneys in the contingency fund at the end of the fiscal year shall not lapse except upon reappropriation by the council to another fund in the adoption of a subsequent budget which is not otherwise prohibited by state law or regulations of the Division of Municipal Corporations of the Office of the State Auditor. See RCW 35A.33.145, 35A.33.146, 35A.33.150, 35A.33.080, RCW 35A.33.090. (Ord. 99-6 § 15 (part), 1999).
3.11.100 Accident fund.
There is created and established an “accident fund” upon which the city clerk shall draw warrants to pay judgments, including interest and costs, against the city on account of personal injuries suffered by any person as shown by a transcript of the judgment duly certified to the city clerk. Warrants for such purpose shall be in denominations of not less than one hundred dollars nor more than five hundred dollars, and they shall draw interest at the rate of six percent per annum. They shall be numbered consecutively and paid in order of their issue.
A. The Walla Walla city council, after the drawing of warrants against the accident fund, shall estimate the amount necessary to pay the warrant with accrued interest thereon and may appropriate and transfer money from the contingency fund sufficient therefor, or, if there is not sufficient money in the contingency fund, shall levy a tax sufficient to pay all or such unpaid portion of any judgment not exceeding seventy-five cents per thousand dollars of assessed valuation of property within the city. If a single levy of seventy-five cents per thousand dollars of assessed value is not sufficient, and if other moneys are not available therefor, an annual levy of seventy-five cents per thousand dollars of assessed value shall be made until the warrants and interest are fully paid.
B. The accumulated amount remaining in the accident fund after payment of claims may be transferred to the general fund if there is no judgment outstanding against the city. See RCW 35A.31.060, 35A.31.070 and RCW 35A. 31.080. (Ord. 99-6 § 15 (part), 1999).