Chapter 3.35
FUNDS
Sections:
3.35.010 Petty cash and change fund.
3.35.020 Repealed.
3.35.030 General fund.
3.35.040 Repealed.
3.35.050 Repealed.
3.35.060 Equipment replacement fund.
3.35.070 Equipment rental fund.
3.35.080 Surface water utility enterprise fund.
3.35.090 Unemployment fund.
3.35.100 Repealed.
3.35.110 Debt service fund.
3.35.120 Agency fund.
3.35.130 Capital projects funds.
3.35.140 Repealed.
3.35.150 Municipal art fund.
3.35.160 City facilities – Major maintenance fund.
3.35.170 General reserve fund.
3.35.180 Code abatement fund.
3.35.190 Revenue stabilization fund.
3.35.200 State drug enforcement forfeitures fund.
3.35.210 Federal drug enforcement forfeitures fund.
3.35.010 Petty cash and change fund.
A sum of up to, but not exceeding, $1,300 is appropriated from the city’s general fund to the city petty cash and change fund for the purpose of making minor disbursements ($40.00 or less) and making change; and the city manager or his or her designee is authorized, from time to time, to reimburse the petty cash and change fund for actual expenses incurred for such purposes. The fund shall be administered by the city of Shoreline in accordance with regulations providing for such lawful administration. [Ord. 551 § 1, 2009; Ord. 380 § 1, 2005; Ord. 114 § 1, 1997; Ord. 6 §§ 1, 2, 1995]
3.35.020 Special capital improvement fund.
Repealed by Ord. 419. [Ord. 40 § 9, 1995]
3.35.030 General fund.
A. There is created a fund to be known as the “General Fund” to be used to pay the expenses and liabilities of the city not required to be paid from another fund.
B. Police Investigations Account Established.
1. There is hereby created an account within the general fund, designated as the “Police Investigations Account,” to be used exclusively for undercover police activities under the control and supervision of the police chief or his designee.
2. The sum of $5,000 is appropriated from the general fund to the police investigations account and the city manager, or his designee, is authorized to reimburse the account for expenses incurred in carrying out the purposes of the account. [Ord. 511 § 1, 2008; Ord. 109 § 1, 1997; Ord. 50 § 1, 1995]
3.35.040 Street fund.
Repealed by Ord. 419. [Ord. 50 § 2, 1995]
3.35.050 Arterial street fund.
Repealed by Ord. 419. [Ord. 50 § 3, 1995]
3.35.060 Equipment replacement fund.
There is created a fund to be known as the “Equipment Replacement Fund” to account for the depreciation of all equipment for future replacement. [Ord. 419 § 3, 2006; Ord. 50 § 4, 1995]
3.35.070 Equipment rental fund.
There is created a fund to be known as the “Equipment Rental Fund” to account for the costs of maintaining and replacing city vehicles and auxiliary equipment. [Ord. 50 § 5, 1995]
3.35.080 Surface water utility enterprise fund.
There is created a fund to be known as the “Surface Water Utility Enterprise Fund” to be used to account for the proceeds of the surface water utility fee and associated revenue sources that need to be tracked separately and are restricted to expenditure for a surface water utility. [Ord. 419 § 4, 2006; Ord. 50 § 6, 1995]
3.35.090 Unemployment fund.
There is created a fund to be known as the “Unemployment Fund” to account for the reimbursement of unemployment benefits paid by the Employment Security Department of the state and chargeable to the city. Deposits shall be budgeted as a transfer to the fund from city operating funds on a yearly basis or other intervals as determined by the city council. [Ord. 98 § 1, 1996]
3.35.100 Development services fund.
Repealed by Ords. 366 and 419. [Ord. 146 § 1, 1997; Ord. 98 § 2, 1996]
3.35.110 Debt service fund.
There is created a fund to be known as the “Debt Service Fund” to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. [Ord. 98 § 3, 1996]
3.35.120 Agency fund.
There is created a fund to be known as the “Agency Fund” to account for assets held by the city as an agent for individuals, private organizations, other governmental units, and/or other funds. [Ord. 98 § 4, 1996]
3.35.130 Capital projects funds.
A. General Capital Fund. There is created a fund to be known as the “General Capital Fund” to account for resources which are designated for general capital purposes to be used for the acquisition or construction of general facilities, parks, recreational facilities, or open space capital projects.
B. Roads Capital Fund. There is created a fund to be known as the “Roads Capital Fund” to account for resources which are designated for roads capital purposes to be used for pedestrian/nonmotorized projects, transportation system preservation projects, safety/operation projects, and other roads and transportation-related capital projects. [Ord. 419 § 7, 2006; Ord. 98 § 5, 1996]
3.35.140 Advance travel fund.
Repealed by Ord. 236. [Ord. 98 § 6, 1996]
3.35.150 Municipal art fund.
A. There is created a fund to be known as the “municipal art fund” to receive appropriations under this section and donations and grants for visual art in public places within the city. Expenditures are restricted to those approved through the city’s public art policy approved by the city council. Ending fund balances including interest earned on transferred funds will be carried over from year to year.
B. The city’s capital improvement program, as annually updated, will budget one percent of the capital improvement program funding for qualifying municipal construction projects, defined in subsection C of this section, beginning with the 2003 program budget, as a revenue source for the municipal art fund; provided, contribution from a particular qualifying municipal construction project budget may be eliminated or reduced if the city council determines that the public interest would be better served by the reduction. This budgeted amount will be displayed for that year as arts program funding in the adopted capital improvement program. Funds shall be transferred to the municipal art fund based on one percent of the total amount of the project contract as originally approved by the city council or city manager without adjustment for contract change orders. However, when the annual art plan calls for project art in the form of structural elements or design, funds may be transferred at the beginning of the budget year or when needed, based on one percent of the project budget in the capital improvement program, to allow timely and coordinated selection and production of the public artwork.
C. Qualifying Municipal Construction Projects. Qualifying municipal construction projects are capital construction projects funded wholly or in part by the city of Shoreline to construct any building, decorative or commemorative structure, park facility, street, sidewalk and parking facility, which is accessible to the public, or to repair or reconstruct any portion thereof where cost of construction exceeds 50 percent of the existing valuation of the structure. Qualifying municipal construction projects shall not include acquisition of real property or equipment, routine maintenance, the repair of existing public facilities including life cycle replacement, or the replacement of fixtures in such facilities. Design fees, taxes, testing, reimbursable costs, and internal city construction management costs shall not be included in the one percent calculation.
D. In the case of a qualifying municipal construction project that involves the use of grants, bonds, or sources of funding other than the city’s general fund, the one percent calculation will be based on the total source of funds that allow for art as an authorized expense. [Ord. 312 § 1, 2002]
3.35.160 City facilities – Major maintenance fund.
There is created a fund to be known as the “City Facilities – Major Maintenance Fund” to account for expenses related to major repairs and replacement of city facilities. [Ord. 366 § 3, 2004]
3.35.170 General reserve fund.
There is created a fund to be known as the “General Reserve Fund” to account for unanticipated expenditures or temporary revenue shortfalls of a nonrecurring nature. [Ord. 419 § 8, 2006]
3.35.180 Code abatement fund.
There is created a fund to be known as the “Code Abatement Fund” to account for expenditures for abatement of public nuisances defined in SMC 20.30.750. Costs associated with abatement shall be charged to the owner or other responsible party and recovered monies shall be deposited in the fund for future abatement efforts. [Ord. 419 § 9, 2006]
3.35.190 Revenue stabilization fund.
There is created a fund to be known as the “Revenue Stabilization Fund” to account for a reserve equal to a three-year level of 10 percent of economically sensitive operating revenues. [Ord. 483 § 4, 2007]
3.35.200 State drug enforcement forfeitures fund.
There is created a fund to be known as the “state drug enforcement forfeiture fund” to account for funds received from the state of Washington through King County representing the city’s share of assets seized and forfeited during the joint investigations of illegal drug activity with state agencies. [Ord. 553 § 1, 2009]
3.35.210 Federal drug enforcement forfeitures fund.
There is created a fund known as the “federal drug enforcement forfeiture fund” to account for funds seized and forfeited during the joint investigations of illegal drug activity with federal agencies. [Ord. 553 § 2, 2009]