Chapter 3.44
MISCELLANEOUS FUND ACCOUNTS
Sections:
3.44.010 Arterial street fund.
3.44.050 Water and sewer cumulative reserve funds.
3.44.060 Water and sewer system development fee funds.
3.44.070 Town improvement fund and hotel/motel three-percent fund.
3.44.080 Public works vehicle replacement fund.
3.44.090 Street cumulative reserve fund.
3.44.100 Parking improvement fund.
3.44.110 Pedestrian transportation improvement fund.
3.44.120 Drug enforcement fund.
3.44.130 Fiduciary custodial fund.
3.44.010 Arterial street fund.
A. There is created a fund to be known as the arterial street fund, pursuant to Chapter 7, Laws of the 1961 Extraordinary Session of the state of Washington.
B. The arterial street fund shall be credited with all applicable state gas tax allocated to the town, funds contributed by the town and any other funds that may from time to time be authorized to be placed therein.
C. The arterial street fund shall be used exclusively for the construction, improvement and repair of the arterial streets in the town, and all expenditures from said fund shall be made in accordance with the provisions of the laws of the state of Washington. (Ord. 108 §§ 1—3, 1961)
3.44.020 Claims fund.
A. There is created and established in the town a special fund to be known as and entitled the claims fund.
B. All claims against the town arising from sale of materials, supplies or services to the town, shall be presented on vouchers drawn against the claims fund, and when approved by the council, shall be paid by warrants drawn against said fund.
C. The town clerk-treasurer shall by voucher and warrant transfer to the claims fund from the appropriate budgetary funds the various amounts of money properly chargeable to such budgetary funds and required to pay the warrants drawn against said claims fund. Such transfer of funds shall be made monthly after approval of claims against the claims fund.
D. In case any town fund is not on a cash basis, then claims against such fund shall be presented on vouchers against such fund and not against the claims fund. (Ord. 245 §§ 1—4, 1981)
3.44.030 Payroll fund.
A. There is created and established in the town a special fund to be known as and entitled the payroll fund.
B. All salaries and wages to be paid to officers and employees of the town, whose salaries or wages are payable from a department of the town operating on a cash basis, shall be presented on vouchers drawn against the payroll fund, and when approved by the council shall be paid by warrants drawn against said fund.
C. The town clerk-treasurer shall by voucher and warrant transfer to the payroll fund from the appropriate budget funds of the several town departments the various amounts of the gross totals of the payrolls for each department. Such transfer of funds shall be made prior to each payday.
D. Any and all deductions from wages or salaries required by law shall be retained in said payroll fund and thereafter paid therefrom as required by law. (Ord. 246 §§ 1—4, 1981)
3.44.040 Petty cash fund.
A. There is established a petty cash fund, and the clerk-treasurer is authorized and directed to set up such fund in the sum of one hundred dollars ($100.00). The amount of funds in said petty cash fund shall be limited to one hundred dollars ($100.00).
B. Reimbursements to the petty cash fund shall be by check, with receipts attached to the reimbursement voucher. (Ord. 702 § 1, 2018: Ord. 310 §§ 1, 2, 1985)
3.44.050 Water and sewer cumulative reserve funds.
A. There are established as budget funds within the general budget of the town, two separate cumulative reserve funds, one designated the town of Winthrop water utility cumulative reserve fund, and one designated the town of Winthrop sewer utility cumulative reserve fund.
B. Funds presently budgeted in the 1987 town water fund and sewer fund as cumulative reserve funds shall be hereafter transferred and credited to the respective cumulative reserve funds in the amounts provided by the 1987 town budget.
C. Receipts for each of said cumulative reserve funds shall be as provided by the town council in the annual town budget.
D. Expenditures from each of said cumulative reserve funds shall be made solely for the purpose of paying the cost of capital improvements for the respective utility systems. Such expenditure shall be set forth and provided for in the annual budget of the town. (Ord. 334 §§ 1—4, 1987)
3.44.060 Water and sewer system development fee funds.
A. There are established as budget funds within the general budget of the town, two separate system development fee funds, one designated the town of Winthrop water system development fee fund, and one designated the town of Winthrop sewer system development fee fund.
B. Receipts for each of said development fee funds shall be as provided by Chapters 13.04 and 13.12.
C. Expenditures from each of said development fee funds shall be made solely for the purpose of paying the cost of increasing the capacities of respective utility systems as set forth in Chapters 13.04 and 13.12. Such expenditures shall be set forth and provided for in the annual budget of the town. (Ord. 423 §§ 1—3, 1993)
3.44.070 Town improvement fund and hotel/motel three-percent fund.
A. There is established as a budget fund within the general budget of the town, a town improvement fund No. 111.
B. There is established as a budget fund within the general budget of the town, a hotel/motel three-percent fund No. 114.
C. Expenditures from each of said funds shall be made as set forth and provided for in the annual budget of the town. (Ord. 470 §§ 1—3, 1996)
3.44.080 Public works vehicle replacement fund.
A. There is hereby established as a budget fund within the general budget of the town of Winthrop, Washington, a public works vehicle replacement fund No. 112.
B. Expenditures from said fund shall be made as set forth and provided in the annual budget of the town. (Ord. 491 §§ 1, 2, 1998)
3.44.090 Street cumulative reserve fund.
A. There is hereby established as a budget fund within the general budget of the town of Winthrop, Washington, a street cumulative reserve fund No. 115.
B. Expenditures from said fund shall be made as set forth and provided for in the annual budget of the town. (Ord. 509 §§ 1, 2, 1999)
3.44.100 Parking improvement fund.
A. There is hereby established as a budget fund within the general budget of the town of Winthrop, Washington, a parking improvement fund No. 113.
B. Expenditures from said fund shall be made as set forth and provided for in the annual budget of the town. (Ord. 553 §§ 1, 2, 2004)
3.44.110 Pedestrian transportation improvement fund.
A. There is hereby established as a budget fund within the general budget of the town of Winthrop, Washington, a pedestrian transportation improvement fund No. 116.
B. Revenues and expenditures from said fund shall be made as set forth and provided for in the annual budget of the town. (Ord. 590 §§ 1, 2, 2006)
3.44.120 Drug enforcement fund.
A. Fund—Created. There is hereby created and established a special fund to be known as the drug enforcement fund.
B. Source of Revenues. The source of revenues to be deposited into the drug enforcement fund are as follows:
1. Appropriations by council authorization;
2. Any fines, forfeitures or penalties ordered paid by court into this fund;
3. All monies and proceeds from the sale of properties seized during drug investigations and forfeited pursuant to RCW 69.50.505, as it exists now or as hereafter amended, and all other applicable state and federal laws.
C. Expenditures. Funds expended from the drug enforcement fund shall be for such uses and purposes as provided for below:
1. For the expansion or improvement of drug law enforcement services;
2. To provide funds for replenishing the petty cash drug fund;
3. To provide funds for drug-related education.
D. Police Department Revolving Petty Cash Drug Fund Established.
1. There is established a revolving petty cash fund to be placed under the control of the police department and designated as the petty cash drug fund. The petty cash drug fund shall be a revolving cash fund in the dollar amount of five hundred dollars ($500.00).
2. The marshal/police chief 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 town policy, the laws of the state of Washington and the practices established by the Washington State Auditor for the operation of such funds, as said laws and procedures exist now or are hereafter amended.
3. The custodian of the petty cash drug fund shall render receipts to the clerk-treasurer to replenish the fund on a monthly basis. The replenishment shall follow the same review and approval as invoices.
4. The custodian of the petty cash drug fund may authorize disbursements and expenditures solely for the purposes of enforcing state statutes and town ordinances relating to controlled substances.
E. Drug Enforcement Policy. The mayor or his/her designee shall establish a town policy for accounting procedures for the control and expenditures of the drug enforcement fund and petty cash drug fund. (Ord. 727 § 1, 2020)
3.44.130 Fiduciary custodial fund.
A. There is hereby established a fiduciary custodial fund within the budget of the town of Winthrop, Washington, custodial fund No. 630.
B. Revenues and expenditures from said fund shall be made as set forth and provided for in the annual budget of the town, except for that the fiscal year 2020, all 386/586 and 389/589 BARS account numbers with any activity will be moved to the new fund as required for reported purposes. (Ord. 742 §§ 1, 2, 2021)