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Chapter 7.08
FundsSections:
7.08.005 Custodian.
Article I. General Fund
7.08.009 The General Fund.
7.08.010 General Fund Established.
Article II. Special Revenue Funds
7.08.099 Special Revenue Funds.
7.08.100 City Street Fund.
7.08.102 Library Fund.
7.08.103 Park Fund.
7.08.104 Under-Freeway Parking Fund.
7.08.105 Alcoholic Rehabilitation Fund.
7.08.106 Municipal Arts Project Fund.
7.08.107 Community Development Funds.
7.08.109 Cumulative Reserve Fund.
7.08.110 Cumulative Reserve Fund, Park Department, Capital Purposes.
7.08.111 Employment and Training Funds.
7.08.113 Emergency Medical Services Fund.
7.08.115 Capital Improvement Program Fund.
7.08.116 Hotel/Motel Tax Fund.
7.08.117 Criminal Justice Assistance Fund.
7.08.118 Riverpoint Property Acquisition Fund.
7.08.119 Cable TV Equipment Reserve Fund.
7.08.120 Housing Stabilization Program Fund.
7.08.121 Parking Facilities Fund.
7.08.122 Intermodal Facility Operations Fund.
7.08.123 Forfeitures and Contributions Fund.
7.08.124 Real Estate Excise Tax Fund.
7.08.125 Miscellaneous Grants Fund.
7.08.126 CBD Tree Maintenance Fund.
7.08.127 Real Estate Rental Fund.
7.08.128 Law Enforcement Information Systems Fund.
7.08.129 Local Law Enforcement Block Grant Fund.
7.08.130 Parking Meter Revenue Fund.
7.08.131 Public Safety and Judicial Grants Fund.
7.08.132 Combined Communications Center Fund.
7.08.133 Communications Building Maintenance and Operations Fund.
7.08.134 Redevelopment Fund.
7.08.135 Urban Forestry Fund.
7.08.136 Human Services Grants Fund.
Article III. Debt Service Funds
7.08.199 Debt Service Funds.
7.08.200 Facilities Bond Redemption and Construction Funds.
7.08.201 City Hall Debt Service Fund.
7.08.202 Local Improvement Guaranty Fund.
7.08.203 HUD Section 108 Loan Guarantee Debt Fund.
Article IV. Capital Projects Funds
7.08.299 Capital Projects Funds.
7.08.300 Arterial Street Fund.
7.08.301 Fire Protection Improvement Fund.
7.08.306 Capital Projects Construction Fund.
7.08.307 Library Construction and Improvement Fund.
7.08.308 Intermodal Facility Fund.
7.08.309 Capital Improvements 1999 Fund.
Article V. Enterprise Funds
7.08.399 Enterprise Funds.
7.08.400 Water Fund.
7.08.401 Sewer Fund.
7.08.403 Solid Waste Fund.
7.08.405 Building Services and Code Enforcement Fund.
7.08.407 Golf Fund.
7.08.409 Solid Waste Disposal Construction Fund.
7.08.410 Rate Stabilization Fund.
7.08.411 Golf Course Construction Fund.
7.08.412 Golf Course Debt Service Fund.
7.08.413 Multipurpose Arena Funds.
7.08.414 Water Revenue Bond Fund.
Article VI. Internal Service Funds
7.08.499 Internal Service Funds.
7.08.500 Fleet Services Fund.
7.08.501 Utility Billing Fund.
7.08.502 Risk Management Fund.
7.08.503 Worker’s Compensation Fund.
7.08.504 Unemployment Compensation Fund.
7.08.505 Employee Benefits Fund.
7.08.506 Records and Reprographics Fund.
7.08.507 Management Information Services Fund.
7.08.508 Purchasing Stores Fund.
Article VII. Fiduciary Funds
7.08.599 Fiduciary Funds.
7.08.601 Employees’ Retirement Fund.
7.08.602 Firemen’s Pension Fund.
7.08.603 Police Relief and Pension Fund.
7.08.605 Arboretum Fund.
7.08.606 Community Development Home Rehabilitation Funds.
7.08.607 Spokane Regional Transportation Council Fund.
7.08.610 Community Housing Resources Board Grant Fund.
7.08.611 Rental Rehab Fund.
7.08.612 EMS Program Director Fund.
7.08.613 Section 312 Loan Fund.
7.08.614 Emergency Shelter Fund.
7.08.615 UDAG Funds.
7.08.617 Housing Trust Grant Fund.
7.08.618 HOME Program Grant Fund.
7.08.619 Library Expendable Trust Fund.
7.08.700 Parking Garage Fund.
7.08.800 Salary Fund.
7.08.801 Claims Fund.
7.08.802 Fiscal Agency Fund.
7.08.803 Community Development Jobs Bill Agency Fund.
7.08.804 Employment and Training Funds.
7.08.805 Workforce Investment Act Funds.
7.08.900 Library Memorials Trust Fund.
7.08.005 Custodian.
The chief financial officer of the City is the custodian of the funds created in this chapter.
Article I. General Fund
7.08.009 The General Fund.
Article I deals with the general fund which is used to account for all financial resources and transactions of the City not required to be accounted for in another fund.
[Ord. C28660; Passed: 2/16/1987]
7.08.010 General Fund Established.
A. There is established a “general fund,” into which all sums of money collected by the City for any purpose whatsoever shall be deposited unless otherwise provided by ordinance directing the deposit into some specific fund other than the general fund.
B. There is established within the general fund a contingency reserve account which shall consist of a specific portion of the unappropriated general fund balance. At each and every budget cycle commencing with year 2001 and every year thereafter, an amount from the unappropriated general fund balance at each such year end shall be appropriated to the contingency reserve account. Additional funds may be added to the contingency reserve account in such amounts and at such additional times during the ensuing budget year in accordance with standard emergency budget ordinance procedures.
C. Disbursements from the contingency reserve account are for the purpose of meeting extraordinary expenditures and are to be governed by the following criteria:
1. Unforeseen circumstances arising after the adoption of the annual budget which require a noncontinuing allocation; or
2. There is an emergency threatening health and/or safety of the citizens; or
3. Unanticipated expenses are needed to fulfill an unfunded legislative mandate; or
4. Significant operating efficiencies can be achieved; or
5. Additional moneys are needed to meet labor contractual obligations.
D. Appropriation from the contingency reserve account is by the standard emergency budget ordinance procedure.
[Ord. C32814; Passed: 4/16/2001]
Article II. Special Revenue Funds
7.08.099 Special Revenue Funds.
Article II collects the special revenue funds which are used to account for the proceeds of specific revenue sources or to finance specified activities as required by law or administrative regulation.
[Ord. C28660; Passed: 2/16/1987]
7.08.100 City Street Fund.
There is created a fund to be known as the “city street fund,” from which all expenditures shall be made for proper street purposes.
[Res. dated 5/3/1937]
7.08.102 Library Fund.
A. There is created a fund to be known as the “library fund,” into which shall be placed all revenues earned and moneys received from the operation of all library facilities, all money budgeted, appropriated, or allocated thereto, all funds generated from the sale of library property, either real or personal, and all gifts, devises, bequests of money or property, either real or personal, received by the library board from any source.
B. The library fund shall be used exclusively for the payment of all costs incurred with respect to the operation of the Spokane public library, including capital outlay.
[Ord. C32957 § 7; Passed: 12/10/2001]
Cross Reference: SMC ch. 6.06; RCW 27.12.2401.
7.08.103 Park Fund.
A. There is created a fund to be known as the “park fund,” into which shall be placed all revenues earned and moneys received from the operation of all park facilities, all money budgeted, appropriated, or allocated thereto, and all gifts, devises, bequests of money or property, either real or personal, received by the park board from any source.
B. The park fund shall be used exclusively for the payment of all costs incurred with respect to the operation of the park system, including capital outlay.
[Ord. C17684 §§ 1,3]
Cross Reference: Charter § 51.
7.08.104 Under-Freeway Parking Fund.
A. There is established a special revenue fund to be known and designated as the “under-freeway parking fund,” to be used as a fund for the receipt of moneys from public parking or leasing of areas beneath the freeway and for the payment of lawful and appropriate expenses of salaries and wages, maintenance, operation and capital outlay for the area beneath the freeway.
B. The moneys to be expended from this fund shall be budgeted and appropriated in the regular City budget and such moneys may either be directly disbursed or reimbursed to other funds upon proper and usual accounting by the city auditor.
C. Revenues deposited in the under-freeway parking fund which are in excess of current needs may be accumulated or held in reserve in such fund for future capital improvements of areas under the freeway; and should such accumulated funds exceed a reasonable amount needed for future capital improvements of areas under the freeway, as determined by a majority vote of the city council, then such excess funds may be appropriated to the improvement of other parking facilities in other areas of the city or for such other purposes as the city council may designate by an appropriate ordinance.
[Ord. C21929]
7.08.105 Alcoholic Rehabilitation Fund.
A. There is established in the city treasury a fund to be designated as the “alcoholic rehabilitation fund.” Into this fund shall be deposited such share of the City’s revenue from liquor taxes and profits as is required to be devoted to the support of an alcoholism program approved by the Secretary of the State Department of Social and Health Services under chapter 77, Laws of 1972, 2nd ex. sess. (RCW 70.96.096) and as such law may be subsequently amended. Further, any additional funds including grants from the federal government, the State of Washington, and from any person or persons or organization made available for such purposes shall be deposited to such fund.
B. Said fund shall be paid, on appropriation of the city council, to the support of the alcoholism program.
[Ord. C31988 § 3; Passed: 9/22/1997]
Cross Reference: RCW ch. 70.96.
7.08.106 Municipal Arts Project Fund.
A. There is created a fund to be known as the “municipal arts project fund,” into which all funds received by the City from such sources as federal and state grants, public or private contributions, transfers from other funds as may be directed by city council under appropriate ordinances, or any other funds designated for use in carrying out projects of the Spokane arts commission shall be deposited.
B. The term “projects” as herein used does not include maintenance and operating expenses of the Spokane arts department, which are included as operating revenues and expenditures within the general fund.
C. Funds deposited into the fund may be accumulated or expended for municipal purposes of furthering the visual arts and cultural development of the city.
D. Moneys to be expended from this fund shall be appropriated in the regular City budget and such moneys may either be directly disbursed or reimbursed to other funds upon proper and usual accounting by the city auditor.
[Ord. C24137]
Cross Reference: SMC ch. 4.05, SMC 7.06.420.
7.08.107 Community Development Funds.
A. There are established such separate funds to be known as “community development special revenue funds” as may be required for the proper administration of community development block grant moneys.
B. Into the appropriate community development special revenue fund shall be placed federal funds from the Department of Housing and Urban Development under title I of the Housing and Community Development Act of 1974, as amended, such local matching funds as may be required and authorized by the city council, and any other funds as may become available to a grant.
C. The community development funds shall be used exclusively for the execution and operation of community development block grant projects and programs as specified under title I of the Housing and Community Development Act of 1974, as amended.
[Ord. C27205 § 1]
7.08.109 Cumulative Reserve Fund.
A. There is created a fund to be known as the “cumulative reserve fund” for municipal purposes including the accumulation of funds for capital outlay and equipment, supplies and materials, and the construction, alteration, replacement and repair of public buildings, and the acquisition of necessary building sites, and the replacement and repair of equipment now owned or hereafter acquired by the City, also the accumulation of funds for health and sanitation purposes, and the construction, alteration, replacement and repair of sewers and drains or the making of any public improvement.
B. An item for said cumulative fund may be included in the City’s annual budget or estimate of amounts required to meet public expense for the ensuing year and a tax levy made within limits and as authorized by law for said item; and said item and levy may be repeated from year to year until, in the judgment of the city council, the amount required for the specified purpose or purposes has been raised or accumulated. Any moneys in said fund at the end of the fiscal year shall not lapse nor shall the same be a surplus available or which may be used for any other purposes than those specified as provided in subsection (C) of this section.
C. The moneys in said fund may be allowed to accumulate from year to year until the city council shall determine to expend the moneys in the fund for the purpose or purposes specified. Any money in said funds shall never be expended for any other purpose or purposes than those specified, without an approving vote by a majority of the electors of the city or county at a general or special election voting on a proposal submitted to the electors to allow other specified uses to be made of said fund.
[Ord. C7878 §§ 1, 3]
Cross Reference: RCW 35.21.070, 35.21.080.
7.08.110 Cumulative Reserve Fund, Park Department, Capital Purposes.
A. There is established a cumulative reserve fund in the park department for capital purposes only, to be known as the “cumulative reserve fund, park department, capital purposes.” Such fund and all the moneys therein shall be used for capital purposes of the park department only as shall be delineated and directed by the city council. The moneys therein placed, either by appropriation, by gift, or in any other manner received and by councilmanic action directed to be placed in such fund, shall be so held in such fund for the appropriation direction of the city council for capital purposes of the park department, and for no other purposes.
B. The moneys in said fund may be allowed to accumulate from year to year until the city council shall determine to expend the moneys in the fund for the purpose or purposes specified. Any moneys in said fund shall never be expended for any other purpose or purposes than those specified, without an approving vote by a majority of the electors of the city at a general or special election voting on a proposal submitted to the electors to allow other specified uses to be made of said fund.
C. An item for said cumulative reserve fund may be included in the City’s annual budget or estimate of amounts required to meet public expense for the ensuing year and a tax levy made within the limits and as authorized by law for said item; and said item and levy may be repeated from year to year until, in the judgment of the city council, the amount required for the specified purpose or purposes has been raised or accumulated. Any moneys in said fund at the end of the fiscal year shall not lapse nor shall the same be a surplus available or which may be used for any other purpose or purposes than those specified, except as provided in subsection (B) of this section.
[Ord. C20357]
7.08.111 Employment and Training Funds.
Subsections (A) through (C) renumbered as SMC 7.08.804.
A. Special Revenue Funds. There is established one or more special revenue funds to be known as “employment and training special revenue funds.” Into these funds shall be placed all federal funds received for which the City shall be responsible for the carrying out of approved programs. Such funds are transferred from the agency funds set forth in SMC 7.08.804. Any expenditures from these funds for the City’s own projects shall be upon regular budget authorization and order of the city council.
[Ord. C31988 § 5; Passed: 9/22/1997]
Cross Reference: SMC ch. 6.03.
7.08.113 Emergency Medical Services Fund.
A. There is created a special revenue fund, known as the “emergency medical services fund,” into which shall be deposited all tax levy funds received from the levying of property taxes for the purpose of providing emergency medical services pursuant to RCW 84.52.069 and Ordinance No. C28511.
B. Said fund may be accumulated or expended only for the following purposes included in Ordinance No. C28511: provision of emergency medical care or emergency medical services, including related personnel costs; training for such personnel; and related equipment, supplies, vehicles and structures needed for the provision of emergency medical care or emergency medial services.
[Ord. C32070 § 1; Passed: 12/22/1997]
7.08.115 Capital Improvement Program Fund.
A. There is established a special revenue fund to be known as the “capital improvement program fund,” to be used as a fund for the receipt of all moneys designated by the city council for payment of any capital improvements included as part of the adopted capital improvement program each year.
B. Moneys deposited into this fund may be accumulated or expended and shall be appropriated into the regular City budget.
[Ord. C26998 § 1]
7.08.116 Hotel/Motel Tax Fund.
A. Under the authority of RCW 67.28.210, there is established a special revenue fund to be known as the “hotel/motel tax fund,” into which shall be placed all moneys received from the transient accommodations tax levied by SMC 8.08.010.
B. Moneys deposited into this fund may be accumulated or expended and shall be appropriated in the regular City budget.
[Ord. C27250; Passed: 9/19/1983]
7.08.117 Criminal Justice Assistance Fund.
A. There is established in the city treasury a special revenue fund to be known as the “criminal justice assistance fund,” to be used for the receipt and accounting of all funds to be received by the City pursuant to chapter 1, Laws of 1990, 2nd ex. sess.
B. Moneys in this fund may be expended for criminal justice purposes only but may not be used to replace or supplant funds budgeted as of July 1, 1990.
[Ord. C29883; Passed: 10/29/1990]
7.08.118 Riverpoint Property Acquisition Fund.
A. There is established a special revenue fund to be known as the “Riverpoint property acquisition fund” into which are placed the proceeds of an intergovernmental loan and any other moneys so designated.
B. The moneys in this fund are used to acquire the land in the area known as Riverpoint.
[Ord. C29926; Passed: 12/17/1990]
7.08.119 Cable TV Equipment Reserve Fund.
A. There is established a special revenue fund to be known as the “cable TV equipment reserve fund” into which will be deposited those various grants from Cox Cable Communications Company (TCI Cablevision of Washington by transfer of franchise (Resolution 96-142, December 23, 1996)) as specified in Attachment 1* to the cable television franchise, Ordinance No. C29733, passed July 2, 1990.
B. This fund will be used to purchase various items of equipment to be used for a number of city cable programs as indicated in said Ordinance No. C29733, Attachment 1*:
1. terminal and portable governmental equipment;
2. educational equipment;
3. video arraignment equipment; and
4. fixed and field government production equipment.
[Ord. C31402; Passed: 6/19/1995]
*Code reviser’s note: Attachment 1 is on file in the office of the city clerk.
7.08.120 Housing Stabilization Program Fund.
There is established in the city treasury a special revenue fund to be known as the “housing stabilization program fund,” to hold all moneys appropriated and received from public and private contributions to the City of Spokane downtown housing stabilization pilot program. The fund is used for loans and loan guarantees as prescribed in the program administered by the city community development department.
[Ord. C30091; Passed: 5/28/1991]
7.08.121 Parking Facilities Fund.
A. There is created a special revenue fund to be known as the “parking facilities fund,” into which all funds received by the city from such sources as rent payments from parking facilities, interest earned on investments of such funds, federal and state grants, public or private contributions, transfers from other funds as may be directed by city council under appropriate ordinances, or any other funds so designated shall be deposited.
B. Funds deposited into the fund may be accumulated or expended for municipal purposes of maintenance and operations of the parking facilities, debt service, capital outlay or other expenditures as may be directed by city council under appropriate ordinances.
[Ord. passed: 6/28/2004]
7.08.122 Intermodal Facility Operations Fund.
A. There is created a special revenue fund to be known as the “intermodal facility operations fund” into which all funds received by the City from rents and operations will be deposited.
B. Moneys in this fund shall be used exclusively for the payment of maintenance and operations costs of the intermodal facility.
[Ord. C30960; Passed: 10/25/1993]
Cross Reference: SMC 7.08.308.
7.08.123 Forfeitures and Contributions Fund.
A. There is created a special revenue fund to be known as the “forfeitures and contributions fund,” into which will be placed moneys that are received, and must be spent for, specific purposes. Examples of the revenues for which this fund is intended to account are forfeitures of the proceeds and instrumentalities of illegal drug activities, revenues from joint operations with other agencies, donations to particular programs and incidental sales of promotional items.
B. Moneys in the fund are expended for the specific purposes for which they were received; and in the case of seizure and forfeiture for violations of RCW title 69, forfeited property and net proceeds not required to be paid to the State Treasurer shall be used exclusively for the expansion and improvement of controlled substances related law enforcement activity.
[Ord. C31245; Passed: 11/7/1994]
7.08.124 Real Estate Excise Tax Fund.
A. Under the authority of RCW 82.46.035(2) there is established a special revenue fund to be known as the “real estate excise tax fund,” into which shall be placed all moneys received from the additional one-quarter of one percent excise tax on the sale of real property imposed by Ordinance No. C31191, SMC 8.14.010(B).
B. Moneys in this fund may be accumulated or expended for the purposes of financing capital projects specified in the capital facilities plan element of the comprehensive plan developed under the Growth Management Act.
[Ord. C31288; Passed: 1/17/1995]
7.08.125 Miscellaneous Grants Fund.
There is established a special revenue fund to be known as the “miscellaneous grants fund” to hold and account for all federal, state and local grants which should be accounted for outside the general fund and for which no other fund exists.
[Ord. C31397; Passed: 5/30/1995]
7.08.126 CBD Tree Maintenance Fund.
A. There is created a special revenue fund, known as the “CBD tree maintenance fund,” into which is transferred the balance remaining in Local Improvement District No. 6376, for tree maintenance in the central business district.
B. Interest income, and the corpus if necessary, shall be disbursed at the direction of the director of parks and recreation for the purpose of maintaining the street trees in the central business district in the manner as was provided by LID No. 6376, or for planning and design studies for subsequent streetscape improvement local improvement districts in the central business district.
[Ord. C32034; Passed: 11/10/1997]
7.08.127 Real Estate Rental Fund.
A. There is established a special revenue fund to be known as the “real estate rental fund,” to be used as a fund for the receipt of rental income from various residential properties rented to private citizens and for the payment of maintenance and operation expenses of the rental units.
B. Revenues deposited in the real estate rental fund which are in excess of current needs may be accumulated or held in reserve in such fund for future infrastructure development.
[Ord. C31517; Passed: 12/18/1995]
7.08.128 Law Enforcement Information Systems Fund.
There is established in the city treasury a special revenue fund designated the “law enforcement information systems” fund to be used for the operation of the city/county computer-aided dispatch, jail and records management (CAD/JMS/RMS) system. This fund will receive fees from users of the system and will expend sums for administration and operation of the system in accordance with an interlocal cooperation agreement.
[Ord. C31805; Passed: 12/16/1996]
7.08.129 Local Law Enforcement Block Grant Fund.
A. There is established a trust in the form of a special revenue fund designated the “local law enforcement block grant fund” as required by the grant agreement between the City and the United States Department of Justice, Office of Justice Programs, Bureau of Justice Assistance. The fund will be an interest-bearing account in the custody of the city treasurer.
B. Income to the fund will include the federal grant money, interest and investment earnings, and any other revenue received.
C. The fund will be expended to improve public safety for such purposes as the purchase of mobile data computers and such other items as provided in the grant agreement. The grant amount will be expended within two years of the first federal payment.
[Ord. C31805; Passed: 12/16/1996]
7.08.130 Parking Meter Revenue Fund.
A. There is created and shall be maintained in the office of the city treasurer a special revenue fund designated the “parking meter revenue fund.” Parking meter revenue shall be deposited into the fund upon receipt.
B. Money may be withdrawn from the fund to maintain public streets and roadways within the city and to loan to the public development authority’s ground lease account and its operating and maintenance account with respect to the River Park Square parking garage, as provided in Ordinance No. C31823.
[Ord. C31823; Passed: 1/27/1997]
7.08.131 Public Safety and Judicial Grants Fund.
There is established a special revenue fund, designated the “public safety and judicial grants fund,” to be used to account for federal, state and local grant funds related to public safety and law enforcement. Such grant moneys are received and disbursed for specific purposes and ought not to be reflected in the general fund balance in the event corresponding receipts and disbursements do not occur within the same fiscal year.
[Ord. C31988 § 20; Passed: 9/22/1997]
7.08.132 Combined Communications Center Fund.
A. There is established in the city treasury a special revenue fund to be known as the “combined communications center fund” to be used for the receipt of revenues and for the payment of expenditures (except for “startup costs” as described in the agreement) for the fire service communications and dispatch centers operated by the city fire department pursuant to interlocal cooperation agreement among the City of Spokane and fire protection districts 1, 8 and 9 of Spokane County.
B. The combined communications center fund is administered by the City in accordance with generally accepted government accounting principles but is under the policy direction and subject to audit by the policy board established in the agreement.
C. Moneys in the fund may accumulate from year to year. Upon termination of the agreement unencumbered moneys will be returned to the parties in proportion to their use of the services, as specified in the agreement.
[Ord. C31988 § 19; Passed: 9/22/1997]
7.08.133 Communications Building Maintenance and Operations Fund.
A. There is established in the city treasury a special revenue fund designated the “combined communications center maintenance and operations” fund to be used for the maintenance and operation of the communications building. This fund will receive fees from building occupants, which include 9-1-1, Spokane County sheriff’s dispatch, City of Spokane fire dispatch and City of Spokane police dispatch; and will expend sums for administration, maintenance and operation of the building in accordance with an interlocal cooperation agreement.
B. The communications building is owned by the City and administered in accordance with generally accepted government accounting principles, but is under the policy direction and subject to audit by the site council established in the agreement.
C. Moneys in the fund may accumulate from year to year and may be used as determined by the site council established in the agreement.
[Ord. C33314 § 1; Passed: 10/13/2003]
7.08.134 Redevelopment Fund.
There is established a special revenue fund to be known as the “redevelopment fund,” to account for the Economic Development Initiative Grant and Section 108 loan guarantee proceeds from the United States Department of Housing and Urban Development, loan advances to the developer, and pre-loan and debt issue costs in connection with the River Park Square Project.
[Ord. C32244; Passed: 8/31/1998]
7.08.135 Urban Forestry Fund.
A. There is established a special revenue fund to be known as the “urban forestry fund” into which shall be deposited all assessments, fines, gifts designated for trees, money generated from compensatory payments, permit fees, and the sale of street and park tree and urban forest products and wood, along with other sums appropriated in the budget from both the City general fund and the park fund. The urban forestry fund shall be maintained at criteria established by the National Arbor Day Foundation in order to maintain Tree City, U.S.A. status.
B. The fund shall be used for the purposes of enhancing the street trees and the urban forest; public education; and planting, maintenance, protection, inspection and removal of public trees.
[Ord. C32207 § 34; Passed: 12/14/1998]
7.08.136 Human Services Grants Fund.
A. There is established a special revenue fund to be known as the “human services grants fund” into which shall be deposited human services grants not accounted for in some other fund.
B. Moneys in the fund will be expended in accordance with the terms of each individual grant agreement.
[Ord. C32533; Passed: 11/22/1999]
Article III. Debt Service Funds
7.08.199 Debt Service Funds.
Article III collects the debt service funds which are used to account for the accumulation of resources to pay general long-term debt principal and interest other than special assessments.
[Ord. C28660; Passed: 2/16/1987]
7.08.200 Facilities Bond Redemption and Construction Funds.
A. There are established two funds to be designated the “facilities bond redemption fund” and “facilities construction fund,” into which are deposited revenues from the transient accommodations excise tax levied by Ordinance No. C24847, passed April 16, 1979, as amended (SMC chapter 8.08).
B. Sufficient revenues from said excise tax shall be deposited into the facilities bond redemption fund to pay or secure the payment of all or any portion of several obligation or revenue bonds issued or as may be issued for the purposes specified in RCW chapter 67.28, and to provide an additional reserve equal to approximately one year of debt service on such bonds.
C. Further, revenues from said tax shall be deposited in the general fund for purposes relating to advertising, publicizing, or otherwise distributing information to attract visitors or encourage tourism, according to amounts appropriated by the city council.
D. Additionally, revenues from said tax shall be deposited in the general fund for other purposes permitted by law, according to amounts appropriated by the city council.
E. Any remaining revenues from said tax shall be deposited in the facilities construction fund to pay all or part of the costs of acquisition or construction and are subject to further budgetary appropriation by the city council.
[Ord. C25215 § 2]
7.08.201 City Hall Debt Service Fund.
A. Created. There is created a “City Hall debt service fund.”
B. Deposits. It is directed that all interest earned from investment of designated funds received from sale of bonds for construction of a new City Hall and the proceeds received from sales of properties authorized by city council (including the present City Hall) from time to time be designated for use in retirement of City Hall capital improvement bonds of 1980 and placed in this fund.
C. Use. The funds shall be used for payment of principal and/or interest debt service on City Hall capital improvement bonds of 1980.
[Ord. C25626 §§ 1, 2, 3]
7.08.202 Local Improvement Guaranty Fund.
A. There is established in the City a fund to be designated the “local improvement guaranty fund” for the purpose of guaranteeing, to the extent of the fund, the payment of its local improvement bonds and warrants issued to pay for any local improvement.
B. Interest and earnings from the fund shall be paid into the fund.
C. Whenever any sum is paid out of said local improvement guaranty fund on account of principal or interest of a local improvement bond or warrant, the City, as trustee of the fund, shall be subrogated to all the rights of the holder of the bond or interest coupon or warrant so paid, and the proceeds thereof, or of the underlying assessment, shall become part of the guaranty fund.
D. If any local improvement fund guaranteed by this fund has a surplus remaining after the payment of all outstanding bonds and warrants payable therefrom, the surplus shall be paid into the guaranty fund.
E. Without regard to statutory limitations on tax levies by cities, the city council may, in its annual budget and tax levy, provide for the levy of a sum sufficient, along with other sources of the fund, to pay the warrants issued against the fund during the preceding year and to establish a balance. The levy in any one year may not exceed five percent of the outstanding obligations guaranteed by the fund.
F. Defaulted bonds, interest coupons and warrants against local improvement funds shall be purchased out of the guaranty fund without preference as between issues.
G. For the purpose of protecting the guaranty fund, it may be used to purchase certificates of delinquency for general taxes on property subject to local improvement assessments which underlie the bonds, coupons, or warrants guaranteed by the fund, or to purchase such property at county tax foreclosures, or from the county after foreclosure. Costs and expenses incidental to foreclosure shall be charged to and paid from the guaranty fund.
H. Property acquired upon or after foreclosure may be sold or leased on such terms as determined by resolution. All proceeds shall be paid into the local improvement guaranty fund.
I. Warrants against the fund draw interest at a rate not to exceed six percent. Warrants shall at no time exceed five percent of the outstanding obligations guaranteed by the fund.
J. The amount of assessments deferred pursuant to RCW 35.43.250 are paid out of the guaranty fund which fund shall have a lien on the benefited property in an amount equal to the deferral plus interest.
K. Upon certification by the city treasurer that the local improvement fund has sufficient funds currently on hand to meet all valid outstanding obligations of the fund and all other obligations of the fund reasonably expected to be incurred in the near future, the city council may by ordinance transfer assets from such fund to the general fund so long as the net cash of the fund is not thereby reduced to an amount below ten percent of the net outstanding obligations guaranteed by the fund.
[Ord. C31988 § 7; Passed: 9/22/1997]
Cross Reference: RCW ch. 35.54.
7.08.203 HUD Section 108 Loan Guarantee Debt Fund.
There is established a debt service fund to be known as the “HUD Section 108 loan guarantee debt fund,” into which shall be deposited rent and guaranteed payments from the developer and interest earnings. The fund will be used to account for the loan receivable, debt service reserve account, debt service principal and interest payments and annual debt issue custodian fees.
[Ord. C32244; Passed: 8/31/1998]
Article IV. Capital Projects Funds
7.08.299 Capital Projects Funds.
Article IV collects the capital projects funds which are used to account for financial resources to be used for the acquisition of capital facilities other than those financed by special assessments and enterprise funds.
[Ord. C28660; Passed: 2/16/1987]
7.08.300 Arterial Street Fund.
A. There is created a fund to be known as the “arterial street fund.”
B. The arterial street fund shall be credited with all applicable state gas tax allocated to the City, funds contributed by the City, 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 and for any other legally approved street use in the city, and all expenditures from said fund shall be made in accordance with the provisions of the laws of the State of Washington.
[Ord. C31988 § 1; Passed: 9/22/1997]
7.08.301 Fire Protection Improvement Fund.
A. There is established a capital projects fund to be known as the “fire protection improvement fund,” into which shall be deposited all of the proceeds of the sale of the “City of Spokane unlimited tax general obligation bonds of 1990” and any other resources designated for the project.
B. The fund shall be used exclusively for the purpose of improvement to the fire protection facilities and equipment of the City.
[Ord. C29605; Passed: 1/15/1990]
7.08.306 Capital Projects Construction Fund.
A. There is created the “capital projects construction fund,” into which shall be deposited all of the proceeds of the sale of general obligation and limited tax general obligation bonds and notes, state and federal grants, contributions and donations from private sources, and other moneys legally available, to be used for the payment of the costs of capital projects.
B. Any interest earnings on moneys invested from the construction fund shall be deposited into said construction fund. The City’s share of any liquidated damages or other moneys paid by defaulting contractors or their sureties will be deposited into the construction fund to assure completion of the projects.
C. When a particular project has been completed and all costs related thereto have been paid in full, any balance remaining in that account may be used for other capital improvements and betterments appertaining to that project or for other capital projects.
[Ord. C32396 § 1; Passed: 4/19/1999]
7.08.307 Library Construction and Improvement Fund.
There is established the “library construction and improvement fund.” This is a capital projects fund used to receive, disburse and account for the proceeds from general obligation bonds for the purpose of construction and improvements to the city library system.
[Ord. C29928; Passed: 12/17/1990]
7.08.308 Intermodal Facility Fund.
A. There is established a capital projects fund to be known as the “intermodal facility fund,” into which shall be deposited all moneys appropriated and contributed from various public and private agencies to the development of the old Burlington Northern Railroad station into an intermodal transportation facility.
B. The fund is to be used for planning, design and construction of the intermodal facility.
[Ord. C30323; Passed: 2/10/1992]
7.08.309 Capital Improvements 1999 Fund.
A. There is established a capital fund to be known as the “A Capital Improvements 1999” fund into which shall be deposited the proceeds of bonds, interest earnings and other available moneys.
B. Moneys in the fund will be used to repay bond anticipation notes issued in February 1999 for street purposes and for various capital projects as shall have been approved by the city council.
[Ord. C32465; Passed: 8/2/1999]
Article V. Enterprise Funds
7.08.399 Enterprise Funds.
Article V collects the enterprise funds which are used to account for services to the general public where all or most of the costs are to be financed or recovered from users of such services.
[Ord. C28660; Passed: 2/16/1987]
7.08.400 Water Fund.
A. There is established a “water fund,” which includes the hydroelectric function, into which are paid all revenues derived from utilities operations, except waste water and solid waste, and other receipts from deposits, charges and grants.
B. As provided in the annual budget, the water fund is appropriated to salaries and wages, maintenance and operation, debt service and capital improvements.
[Ord. C28660; Passed: 2/16/1987]
7.08.401 Sewer Fund.
A. There is established a “sewer fund,” into which shall be paid all revenues derived from sewer operations and from any other sewer-related sources.
B. The sewer fund shall be budgeted annually for sewer operations. All moneys necessary for salaries and wages, other maintenance and operation costs, capital improvements and debt service shall be appropriated and paid from the sewer fund in such a way as to allow necessary and proper accounting and financial reporting of sewer operations.
[Ord. C29412]
7.08.403 Solid Waste Fund.
There is established a “solid waste fund” of the City. All receipts for the collection and disposal of garbage and refuse and all receipts for the burning of garbage or dead animals and all moneys received by the solid waste management department and solid waste facilities office shall be deposited with the city treasurer and become a part of the solid waste fund; and the expense of conducting the department and office shall be paid therefrom. The city council may also provide for additional revenues to be paid into such fund from time to time from any available funds of the City.
[Ord. C28947; Passed: 3/10/1986]
7.08.405 Building Services and Code Enforcement Fund.
A. There is established an enterprise fund entitled “building services and code enforcement fund” into which shall be paid all revenues derived from building services and code enforcement operations.
B. As provided in the annual budget, the building services and code enforcement fund is appropriated to salaries and wages, maintenance and operations, debt service and capital improvements. The city council may also provide for additional revenues to be paid into such fund from time to time from any available funds of the city.
[Ord. passed: 5/17/2004]
7.08.407 Golf Fund.
A. There is established a fund designated as the “golf fund,” into which funds derived from golf revenues, including but not limited to fees, commissions, rentals and any other funds as may properly become available for golf purposes, shall be deposited; except admission taxes derived from golf operations shall be deposited into the general fund.
B. The golf fund shall be used exclusively for golf purposes. Expenditure of funds received shall be disbursed only upon regular budget authorization and upon the order and approval of the park board.
C. Funds may be accumulated in the golf fund as reasonable reserves for improvements at the discretion of the park board and subject to expenditure under regularly adopted budget authorization.
[Ord. C24624]
7.08.409 Solid Waste Disposal Construction Fund.
There is created a “solid waste disposal construction fund” to be used for the purposes specified in Ordinance No. C27797, passed December 17, 1984, providing for the acquisition, construction and installation of a Spokane regional solid waste disposal facility.
[Ord. C28660; Passed: 2/16/1987]
7.08.410 Rate Stabilization Fund.
There is created a fund to be known as the “rate stabilization fund,” into which all moneys and transfers received by the City from the solid waste management fund, Spokane County and other governmental entities for the stabilization of tipping fees shall be deposited. The moneys deposited into said fund shall be used to stabilize the tipping fees in the early years of the operation of the waste-to-energy facility. Pending the issuance of the regional solid waste management system bonds by the City, the City, county, or other governmental entity may borrow up to the amount each has deposited in its respective account for landfill closure costs and project expenses.
[Ord. C29238; Passed: 10/31/1988]
7.08.411 Golf Course Construction Fund.
A. There is established as an enterprise fund the “golf course construction fund” into which are placed the proceeds from the sale of revenue bonds and any other moneys as may become available for the project.
B. This fund is used for land acquisition and construction of the fourth municipal golf course.
[Ord. C29925; Passed: 12/17/1990]
7.08.412 Golf Course Debt Service Fund.
There is established an enterprise fund to be known as the “golf course debt service fund” to pay principal and interest debt service on the golf course revenue bonds.
[Ord. C29950; Passed: 1/14/1991]
7.08.413 Multipurpose Arena Funds.
A. There is established an enterprise fund, to be known as the “arena construction fund,” into which is placed the City’s portion of the net proceeds from the sale of multipurpose arena revenue bonds (Series 1990). Moneys in this fund are used to pay a portion of the costs of construction and equipping a multipurpose sports and entertainment arena to be operated by the Spokane public facilities district.
B. There is established the “arena debt service fund” to pay principal and interest debt service on the arena bonds.
C. There is established an enterprise fund, to be known as the “arena land acquisition fund,” into which are placed funds made available from a letter of credit. Moneys in this fund are used to pay a portion of the costs of real estate acquisition for the arena.
[Ord. C31288; Passed: 1/17/1995]
7.08.414 Water Revenue Bond Fund.
A. There is created the “water revenue bond fund,” for the sole purpose of paying the principal, interest and premium, if any, of the City of Spokane water revenue bonds.
B. Within the fund is a debt service account into which scheduled amounts are paid from revenues of the system to pay the principal and interest next coming due on the bonds.
C. Within the fund there is a reserve account to secure payment of the bonds and any parity bonds into which sums will be paid in accordance with any ordinance covenants.
[Ord. C31988 § 9; Passed: 9/22/1997]
Article VI. Internal Service Funds
7.08.499 Internal Service Funds.
Article VI collects the Internal Service Funds which are used to account for the financing of goods and services provided to other funds, departments, or governments on a cost-reimbursement basis.
[Ord. C28660; Passed: 2/16/1987]
7.08.500 Fleet Services Fund.
A. There is created and established a special fund to be known as the “fleet services fund,” to be used as a revolving fund to be expended for salaries, wages and operations required for the repair, replacement, purchase and operation of motor vehicle equipment, and for the purchase of all equipment, materials and supplies to be used in the administration and operation of said fund.
B. All moneys deposited in said fleet services fund and not expended shall remain in said fund from year to year and shall not be transferred to any other fund or expended for any other purpose whatsoever, except that any moneys in the fund not needed may from time to time be transferred by appropriate action of the city council to the general fund of the City.
C. If at any time the city council shall abolish said fleet services fund, then all moneys on deposit therein shall revert to the general fund of the City.
[Ord. C31988 § 13; Passed: 9/22/1997]
Cross Reference: RCW 35.21.088.
7.08.501 Utility Billing Fund.
There is created a “utility billing fund” of the City. All expenses of conducting the utility billing division shall be paid from said fund. The utility billing fund shall be established and be reimbursed for its expenditures by the solid waste management, wastewater treatment, and water and hydroelectric services departments on the basis of direct costs, where applicable, and a “charge sale” ratio. The “charge sale” ratio shall be revised annually to coincide with respective departments’ gross sales.
[Ord. C31988 § 14; Passed: 9/22/1997]
7.08.502 Risk Management Fund.
There is created a fund to be known as the “risk management fund” for the purpose of paying insurance premiums and all kinds and classes of insurance carried by the City.
[Ord. C31988 § 15; Passed: 9/22/1997]
Cross Reference: RCW 35.21.080.
7.08.503 Worker’s Compensation Fund.
A. There is created a revolving fund to be known as the “worker’s compensation fund,” into which shall be transferred all moneys budgeted and appropriated as appropriately determined based upon covered payrolls and appropriately determined rates together with any other funds that may become legally available in carrying out the purpose of the State of Washington industrial insurance laws.
B. All moneys deposited into said fund shall be expended through the usual fiscal offices of the City as directed by legislative authority of the City and in accordance with approved budgets for the payments of benefits provided by State law and any insurance, reinsurance, or other necessary related administrative expenses as may be required.
[Ord. C24097]
7.08.504 Unemployment Compensation Fund.
A. There is created a revolving fund to be known as the “unemployment compensation fund,” into which shall be transferred from all payroll funds of the City those moneys designated and budgeted and appropriated as appropriate rates of contribution for this fund.
B. All moneys deposited in said fund shall be expended through the usual fiscal offices of the City as directed by the legislative authority of the City and in accordance with approved budgets for the payment of unemployment insurance contributions in lieu of payments (i.e., reimbursement), administrative expenses, or any other expenses properly chargeable to the administration of the fund. Any moneys remaining in the fund at any time the subject laws may become void or terminated shall revert to the general fund after all liabilities shall have been paid.
[Ord. C24098]
7.08.505 Employee Benefits Fund.
A. There is created a revolving fund, to be known as the “employee benefits fund,” into which shall be transferred from all payroll funds of the City those moneys designated, budgeted and appropriated at the appropriate rates of contribution for this fund.
B. All moneys deposited in the fund shall be expended through the usual fiscal officers of the City as directed by the legislative authority of the City and in accordance with approved budgets for the payment of self-funded medical and dental claims in lieu of premiums; group life, disability and medical-insured plan programs; administrative expenses; or any other expenses properly chargeable to the administration of the fund.
[Ord. C33142 § 1; Passed: 1/6/2003]
7.08.506 Records and Reprographics Fund.
A. There is established a fund to be known as the “records and reprographics fund.”
B. All expenses of operating the records and reprographics department will be paid from the said fund.
C. All services provided by the records and reprographics fund may be charged for according to the established rate schedule approved by the finance director. The charges for services provided by the rate schedule shall cover the cost of operating the records and reprographics department.
D. If at any time the city council should abolish the records and reprographics fund, then all moneys on deposit therein shall revert to the general fund of the City.
[Ord. C26666 §§ 1, 3, 4, 5]
7.08.507 Management Information Services Fund.
A. There is established a fund to be known as the “management information services fund.”
B. All expenses of operating the management information services department will be paid from said fund.
C. All services provided by the management information services fund may be charged for on a cost-reimbursement basis.
[Ord. C31988 § 16; Passed: 9/22/1997]
7.08.508 Purchasing Stores Fund.
A. There is established a fund to be known as the “purchasing stores fund.”
B. All expenses of operating the purchasing department stores will be paid from said fund.
C. All services provided by purchasing stores may be charged for on a cost-reimbursement basis.
D. If at any time the council should abolish the purchasing stores fund, then all moneys on deposit therein shall revert to the general fund of the City.
[Ord. C28660; Passed: 2/16/1987]
Article VII. Fiduciary Funds
7.08.599 Fiduciary Funds.
Article VII collects the trust and agency funds which are used to account for cash and other assets received and held by the City acting in the capacity of trustee or custodian.
[Ord. C28660; Passed: 2/16/1987]
7.08.601 Employees’ Retirement Fund.
A. There is established a fund to be known as the “employees’ retirement fund,” which consists of all moneys paid into it in accordance with the employees’ retirement system provided in SMC chapter 3.05, whether such moneys shall take the form of cash, securities, or other assets.
B. The city treasurer or the treasurer’s designee shall be custodian of the retirement fund. All payments made from funds in the custody of the city treasurer shall be made by the city treasurer through wire transfer as provided by resolution of the city council or by warrant duly executed by the city auditor. Payments made by the treasurer’s designee shall be governed by contract between the city council and the designated custodian. Payments to the designee from the retirement fund may be made by the city treasurer through wire transfer as provided by resolution of the city council or by warrant duly executed by the auditor.
[Ord. C27817; Passed: 1/21/1985]
7.08.602 Firemen’s Pension Fund.
A. There is created and established in the treasury of the City of Spokane a fund known and designated as the “firemen’s pension fund” which consists of:
1. all bequests, fees, gifts, emoluments, or donations given or paid thereto;
2. forty-five percent of all moneys received by the state from the taxes on fire insurance premiums;
3. taxes paid pursuant to the provisions of RCW 41.16.060;
4. interest on the investments of the fund; and
5. contributions by firemen as provided in RCW 41.16.070.
B. All moneys given to the fire department on account of services rendered at a fire or for any other reason not otherwise designated shall be deemed to be a donation or gift to the fire pension fund.
[Ord. A4561]
Cross Reference: RCW 41.16.050.
7.08.603 Police Relief and Pension Fund.
There is created in the City, subject to the provisions of RCW chapter 41.20, a “police relief and pension fund.” This fund is used to meet the obligations of RCW chapter 41.20 in accordance with RCW 41.26.040.
[Ord. A4561]
7.08.605 Arboretum Fund.
A. There is created a fund to be known as the “arboretum fund” into which shall be placed all moneys paid to the City by the Old National Bank of Spokane from the trust fund established by article II of the Agreement of March 20, 1947, between the City and the park board and the Old National Bank of Spokane for the establishment and maintenance of the John A. Finch Memorial Arboretum.
B. All payments for items of expense incurred in connection with the construction of improvements on and maintenance of said John A. Finch Memorial Arboretum shall be made from said fund by the city auditor upon order of the park board.
[Ord. C9410]
7.08.606 Community Development Home Rehabilitation Funds.
A. There is established in the city treasury an agency fund to be designated as the “community development home rehabilitation financing fund.” Into this fund there shall be placed all community development block grant funds designated specifically for use in the community development home rehabilitation lump sum drawdown program.
B. There is established in the city treasury an agency fund to be designated as the “CD home rehab master escrow fund.” Into this fund there shall be placed community development block grant funds designated specifically for payment of contracts authorized for approved home rehabilitation loans and grants, and supplemental funds, from private lenders or individual borrowers, which are needed to complete the rehab work.
C. The funds shall be deposited in the master escrow fund upon execution of contracts, to be disbursed as work is completed and approved for payment. Funds in the master escrow fund shall be deposited into interest bearing deposit accounts and/or trust accounts. Northwest Regional Foundation will maintain a separate accounting of each home owner’s contract in the master escrow fund. The interest earned on these accounts will be credited to the community development home rehab program as program income to be disbursed for approved activities.
D. Funds remaining on deposit with lenders under the program shall remain in this agency fund as loan security and reserves for losses, pursuant to the terms of the lender agreements.
[Ord. C26694 § 1]
7.08.607 Spokane Regional Transportation Council Fund.
A. There is created a fund to be known as the “Spokane regional transportation council fund,” into which shall be placed all moneys of the Spokane regional transportation council pursuant to such agreements as may be made by and among the City, the County of Spokane, and the Spokane regional transportation council designating the City as agent for the purpose of receiving and disbursing funds, maintaining or providing accounting or related services for said council.
B. All moneys received into said Spokane regional transportation council fund are to be used exclusively for the purpose of approved projects and expenditures of the council upon order of said council. Expenditures are to be subject to properly approved budgetary authority of the council.
[Ord. C31093; Passed: 3/28/1994]
7.08.610 Community Housing Resources Board Grant Fund.
A. There is created in the city treasury an agency fund to be known as the “community housing resources board grant fund,” into which shall be deposited all funds received by the Spokane community housing resources board from the United States Department of Housing and Urban Development under grant No. HD12742.
B. Money in the fund is held, accounted for and disbursed to the board upon documented billings authorized by the community development department in accordance with an agreement with the board for the provision of accounting services by the City.
[Ord. C27777; Passed: 12/3/1984]
7.08.611 Rental Rehab Fund.
A. There is created in the city treasury an agency fund known as the “rental rehab fund,” into which shall be deposited all money received by the City from the United States Department of Housing and Urban Development under the rental rehabilitation grant program.
B. Money in the fund will be disbursed under approved loan agreements in accordance with federal program regulations.
[Ord. C27847; Passed: 2/11/1985]
7.08.612 EMS Program Director Fund.
A. There is established an agency fund to be known as the “EMS program director fund” to provide a cost sharing mechanism for funding the office of the EMS program director.
B. Moneys deposited into this fund may be accumulated or expended for the purposes authorized by the Spokane County emergency medical services council.
[Ord. C28123; Passed: 9/9/1985]
7.08.613 Section 312 Loan Fund.
There is established an agency fund to be known as the “Section 312 loan fund,” into which are placed all drawdowns of Section 312 funds wired to a City checking account. Moneys in this fund are disbursed by the city auditor at the request of the administrator of the 312 loan program.
[Ord. C28776; Passed: 6/15/1987]
7.08.614 Emergency Shelter Fund.
A. There is created in the city treasury an agency fund known as the “emergency shelter fund,” into which are deposited all moneys received by the City from the United States Department of Housing and Urban Development under the Emergency Shelter Grant Program.
B. Money in the fund is disbursed under approved contracts in accordance with federal program regulations.
[Ord. C28985; Passed: 1/25/1988]
7.08.615 UDAG Funds.
A. There is created in the city treasury an agency fund known as the “UDAG fund,” into which is deposited all money received by the City under the United States Department of Housing and Urban Development Action Grant Program.
B. There is created in the city treasury an agency fund, known as the “UDAG escrow fund,” into which is deposited loan repayments received by the City under the United States Department of Housing and Urban Development Action Grant Program and subsequent economic development activities.
C. Money in each of these funds is disbursed under approved agreements in accordance with federal program regulations.
[Ord. C29223; Passed: 10/17/1988]
7.08.617 Housing Trust Grant Fund.
A. There is created in the city treasury an agency fund known as the “housing trust grant fund,” into which is deposited all money received by the City under the Washington Housing Trust Fund Grant program.
B. Money in this fund is disbursed under approved agreements in accordance with state program regulations.
[Ord. C29570; Passed: 11/20/1989]
7.08.618 HOME Program Grant Fund.
A. There is created in the city treasury an agency fund known as the “HOME Program grant fund,” into which is deposited all money received by the City under the U.S. Department of Housing and Urban Development HOME Grant Program.
B. Money in this fund is disbursed under approved agreements in accordance with federal program regulations.
[Ord. C30511; Passed: 8/10/1992]
7.08.619 Library Expendable Trust Fund.
A. There is established a fiduciary fund, the “library expendable trust fund,” to account for such donations to the Spokane public library as are not required to be held in the nonexpendable trust fund (SMC 7.08.900).
B. The accounts within the library expendable trust fund, including the corpus of the trust, will be disbursed according to the terms and conditions of the respective source trusts.
[Ord. C31482; Passed: 10/9/1995]
7.08.700 Parking Garage Fund.
There is established an agency fund to be known as the “parking garage fund.” This fund will be used to account for revenues and expenditures of the Spokane parking public development authority in connection with the River Park Square parking garage. Receipts of the fund will be parking revenue, interest earnings and any other money available. Disbursements from the fund will be for operations, maintenance, rent and other expenses.
[Ord. C32472; Passed: 8/16/1999]
7.08.800 Salary Fund.
A. There is created a “salary fund” of the City for the purpose of paying any moneys due City employees for salaries and wages. The accounts of the fund shall be so kept that they show the department or departments to which the payment is properly chargeable.
B. The city auditor is authorized and directed to transfer from the various funds of the various departments sufficient funds to pay the salaries and payrolls of the employees of the respective departments of the City for each recurring payroll period.
C. Warrants may be issued against said fund only after there has been filed with the city auditor properly certified payrolls stating the amount due or owing and the persons entitled thereto.
D. All warrants issued on or against said fund shall be solely for the purposes herein set forth and shall be payable only out of and from said fund.
[Ord. C1574]
Cross Reference: RCW 35.21.085.
7.08.801 Claims Fund.
A. There is created a clearing fund to be known as the “claims fund,” from which all claims against the City shall be paid unless otherwise directed.
B. The city auditor is authorized to transfer from appropriate funds to the claims fund amounts equal to claims passed for payment by the proper officers of the City as they become known liabilities of the City.
C. The city auditor is authorized and directed to issue warrants in payment of claims for materials furnished, services rendered, other expenses or liabilities incurred, all of which shall have been passed for payment by the proper officers of the City.
[Ord. C16683]
Cross Reference: RCW 35.21.085.
7.08.802 Fiscal Agency Fund.
A. There is created a fund to be known as the “fiscal agency fund,” into which shall be transferred those moneys budgeted and appropriated for the payment of bonds and coupons payable at either of the fiscal agencies of the State of Washington in Seattle, Washington, or New York, New York.
B. All payments of such bonds and coupons shall be charged against the fiscal agency fund.
[Ord. C11609]
7.08.803 Community Development Jobs Bill Agency Fund.
A. There is established an agency fund designated the “community development jobs bill agency fund,” into which shall be placed community development block grant moneys designated for approved jobs bill projects under Public Law 98-8.
B. The city auditor shall disburse and account for this fund as required by grant agreement.
[Ord. C27205 § 2]
7.08.804 Employment and Training Funds.
A. There are established in the city treasury one or more agency funds to be known as the “employment and training funds.” Into these funds shall be placed all federal funds which the City may receive under the various employment and training programs along with such local or other funds as may become available to the purposes of these programs.
B. The employment and training funds shall be established according to title and purposes as may be required under federal and/or state accountability regulations.
C. Said funds shall be used exclusively for the furtherance of any purposes authorized under the grants and approved by the city council. Funds distributed to other governmental subagents under authority of approved subgrants may be distributed directly to such subagents as nonbudgeted disbursements.
[Ord. C31988 § 4; Passed: 9/22/1997]
Cross Reference: SMC ch. 6.03.
7.08.805 Workforce Investment Act Funds.
A. There is established in the city treasury one or more agency funds to be known as the “workforce investment act funds.” Into these funds are placed all federal funds received which the City may receive under the various employment and training programs along with such local or other funds as may become available to the purposes of these programs.
B. The funds will be established according to title and purpose as may be required under federal and/or state accountability regulations.
C. These funds are used exclusively for the furtherance of the purposes authorized under grants and approved by the city council. Funds distributed to other governmental subagents under authority of approved subgrants may be distributed directly to such subagents as nonbudgeted disbursements.
[Ord. C32664 § 1; Passed: 7/17/2000]
7.08.900 Library Memorials Trust Fund.
A. There is established a nonexpendable trust fund, the “library memorials trust fund,” to account for such donations to the Spokane public library as are restricted by the terms of the trust so that only earnings may be spent, while the corpus cannot be invaded.
B. The accounts within the library memorials trust fund will be disbursed according to the terms and conditions of the respective source trusts.
[Ord. C31482; Passed: 10/9/1995]
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