Chapter 7.03
Imprest Funds

Sections:

7.03.010 In General.

7.03.020 Amount.

7.03.030 Building Services and Code Enforcement Department.

7.03.040 Rules and Regulations.

7.03.045 Arena Management.

7.03.050 Building Services Department.

7.03.060 City Clerk.

7.03.070 City Attorney.

7.03.075 Community Development.

7.03.081 Entertainment Facilities – Opera House and Convention Center.

7.03.082 Entertainment Facilities.

7.03.085 Public Works and Utilities.

7.03.090 Fire Department.

7.03.095 Fleet Services Department.

7.03.100 Library.

7.03.110 Municipal Court.

7.03.111 Municipal Court – Witness and Juror Fees.

7.03.112 Municipal Court – Parking Violations.

7.03.120 Parks and Recreation Department.

7.03.121 Park Department – Golf Fund.

7.03.122 Park Department – Riverfront Park.

7.03.123 Park Department – Swimming Pools.

7.03.130 Streets Department.

7.03.134 Risk Management – Claims Administration.

7.03.135 Risk Management – Worker’s Compensation.

7.03.136 Human Resources – Self-Funded Medical Dental Benefits Fund.

7.03.140 Planning Department.

7.03.150 Police Department.

7.03.151 Police Department – Special Investigations.

7.03.160 Public Works and Utilities.

7.03.162 Streets.

7.03.165 Real Estate.

7.03.167 Records and Reprographics.

7.03.170 Solid Waste Management Department.

7.03.180 Engineering Services Department.

7.03.190 Treasurer’s Department.

7.03.220 Purchasing.

7.03.230 Water and Hydroelectric Services Department.

7.03.240 East Central Community Center.

7.03.250 Weights and Measures.

7.03.300 Advance Travel Expense Revolving Funds.

7.03.310 Travel Expense Cash Advance Fund.

7.03.010 In General.

Employees designated in accordance with rules and regulations established by the mayor may have access to petty cash, working, or revolving funds for such purposes as making change, paying postage and small purchases only to the extent that specific imprest funds are established by ordinance.

[Ord. C32755; Passed: 12/4/2000]

7.03.020 Amount.

A.  The amount of any imprest fund shall not exceed the amount fixed in the establishing ordinance.

B.  The mayor may increase, subject to subsection (A) of this section, or decrease the amount in an imprest fund from time to time.

[Ord. C32755; Passed: 12/4/2000]

7.03.030 Building Services and Code Enforcement Department.

There is established in the building services and code enforcement department an imprest fund in an amount not to exceed one hundred dollars.

[Ord. C32794 § 3; Passed: 2/12/2001]

7.03.040 Rules and Regulations.

The mayor establishes in writing rules and regulations regarding disbursement, replenishment, accounting and use of imprest funds.

[Ord. C32755; Passed: 12/4/2000]

7.03.045 Arena Management.

A.  There is established in the arena management department an imprest fund in an amount not to exceed two hundred dollars for use in making small cash purchases.

B.  There is established in the arena management department an imprest fund in an amount not to exceed two thousand five hundred dollars to use for merchandise sales at arena events.

[Ord. C33189 § 1; Passed: 3/31/2003]

7.03.050 Building Services Department.

There is established in the building services department an imprest fund in an amount not to exceed one hundred dollars.

7.03.060 City Clerk.

A.  There is established in the city clerk department a deposit account with the United States Postal Service in an amount not to exceed two hundred dollars to provide for the payment of second class postage for mailing of the Official Gazette and other publications.

B.  There is established in the city clerk department an imprest fund in an amount not to exceed one hundred dollars to be used in making change for the payment of notarization and document copying services.

[Ord. C32790; Passed: 2/5/2001]

7.03.070 City Attorney.

There is established in the office of the city attorney an imprest fund in an amount not to exceed one thousand dollars.

[Ord. C30450; Passed: 6/1/1992]

7.03.075 Community Development.

There is established in the community development department an imprest fund in an amount not to exceed two hundred dollars for minor disbursements in connection with the community development block grant.

[Ord. C29923; Passed: 12/17/1990]

7.03.081 Entertainment Facilities – Opera House and Convention Center.

There is established for the opera house and convention center an imprest fund in the amount of fifty dollars for the use of employees of the opera house and convention center for the purchase of postage for official City mail and purchase of miscellaneous supplies for the operation of such facility.

[Ord. C22765 §§ 1, 2]

7.03.082 Entertainment Facilities.

There is established in the entertainment facilities department an imprest fund in an amount not to exceed five hundred dollars.

[Ord. C25864 § 1]

7.03.085 Public Works and Utilities.

There is established in the division of public works and utilities an imprest fund in an amount not to exceed two hundred dollars for use in making small purchases in the course of official City business in the code enforcement/litter control office.

[Ord. C32794 § 5; Passed: 2/12/2001]

7.03.090 Fire Department.

There is established in the fire department an imprest fund in an amount not to exceed five hundred dollars to be used for making change, for the payment of postage due on incoming mail, and for the purchase of small incidental office supplies in the ordinary course of operation.

[Ord. C30339; Passed: 2/24/1992]

7.03.095 Fleet Services Department.

There is established in the fleet services department an imprest fund in an amount not to exceed four hundred dollars for use in making small cash purchases.

[Ord. C31258; Passed: 12/5/1994]

7.03.100 Library.

There is established in the Spokane public library an imprest fund in an amount not to exceed three thousand dollars for use in making change, small cash purchases and other small miscellaneous payments.

[Ord. C31909; Passed: 5/19/1997]

7.03.110 Municipal Court.

There is established in the municipal court an imprest fund in an amount not to exceed seven hundred dollars to be used for change for the court cash registers in the normal course of business.

[Ord. C32259; Passed: 9/21/1998]

7.03.111 Municipal Court – Witness and Juror Fees.

There is established in the department of the clerk of the municipal court a witness and juror’s fee revolving fund in the form of an imprest cash fund in an amount not to exceed one thousand two hundred fifty dollars to cover payment of witness and juror’s fees. The fund is kept in a bank account selected by the clerk of the municipal court, and all checks shall be signed by the clerk of the municipal court.

[Ord. C23088 §§ 1, 2]

7.03.112 Municipal Court – Parking Violations.

There is established in the municipal court department an imprest fund in an amount not to exceed three hundred dollars to be used for making change for the parking violations pay station.

[Ord. C28951; Passed: 12/7/1987]

7.03.120 Parks and Recreation Department.

There is established in the parks and recreation department a petty cash fund in the sum of one thousand five hundred dollars to cover small purchases and to make change in the course of official City business.

[Ord. C30758; Passed: 3/29/1993]

7.03.121 Park Department – Golf Fund.

There is established in the golf fund an imprest fund in an amount not to exceed six hundred dollars, one-third of which is kept at each of the three municipal golf courses.

7.03.122 Park Department – Riverfront Park.

There is established in the park department for Riverfront Park an imprest fund in an amount not to exceed eighteen thousand dollars. By rule the mayor from time to time allocates this fund for the use of employees of the park department in making change in their dealings with the public and in making small purchases.

[Ord. C32755; Passed: 12/4/2000]

7.03.123 Park Department – Swimming Pools.

There is established in the parks and recreation department an imprest fund in an amount not to exceed two hundred dollars for the use of employees in making change in their dealings with the public at the City swimming pools.

[Ord. C28343; Passed: 3/24/1986]

7.03.130 Streets Department.

There is established in the streets department an imprest fund in an amount not to exceed three hundred dollars for use of the parking enforcement section.

[Ord. C32794 § 6; Passed: 2/12/2001]

7.03.134 Risk Management – Claims Administration.

There is established in the risk management department an imprest fund in an amount not to exceed three hundred thousand dollars. The fund shall be used to reimburse the City’s third-party claim administrator for liability claims.

[Ord. C32777; Passed: 1/22/2001]

7.03.135 Risk Management – Worker’s Compensation.

There is established in the workers compensation fund an imprest checking account in an amount not to exceed seventy-five thousand dollars to provide for the operation of the self-insured workers compensation program.

[Ord. C31419; Passed: 7/17/1995]

Cross Reference: SMC 7.08.503.

7.03.136 Human Resources – Self-Funded Medical Dental Benefits Fund.

There is established in the self-funded medical/dental benefits fund an imprest checking account in an amount not to exceed three hundred thousand dollars to provide for the payment of medical and dental claims.

[Ord. C32794 § 7; Passed: 2/12/2001]

Cross Reference: SMC 7.08.505.

7.03.140 Planning Department.

There is established in the planning department an imprest fund in an amount not to exceed one hundred fifty dollars for use in making change in dealings with the public involving the sales of various publications and the charging of fees for services rendered.

[Ord. C32794 § 8; Passed: 2/12/2001]

7.03.150 Police Department.

There is established in the police department an imprest fund in an amount not to exceed two thousand one hundred dollars.

[Ord. C31353; Passed: 4/10/1995]

7.03.151 Police Department – Special Investigations.

There is established in the police department a special investigative imprest fund in an amount not to exceed fifteen thousand dollars.

[Ord. C29659; Passed: 3/26/1990]

7.03.160 Public Works and Utilities.

There is established in the public works and utilities division an imprest fund in an amount not to exceed two hundred dollars.

[Ord. C32762; Passed: 12/11/2000]

7.03.162 Streets.

A.  There is established in the street department a petty cash fund in the sum of two hundred dollars to cover small purchases of supply items in the course of official City business.

B.  There is established in the street department, traffic operations section, an imprest fund in an amount not to exceed five hundred dollars to be used by the electronic service center, traffic control maintenance and the signs and markers divisions for the purchase of electronic replacement parts for emergency repairs and for other minor purchases.

[Ord. C33112 § 3; Passed: 11/18/2002]

7.03.165 Real Estate.

There is established in the real estate office an imprest fund in an amount not to exceed eight hundred dollars to be used:

A.  for small purchases needed immediately in connection with the management of rental houses; and

B.  for the payment of fees of the Spokane County Treasurer for processing real estate excise tax affidavits.

[Ord. C30732; Passed: 3/1/1993]

7.03.167 Records and Reprographics.

There is established in the records and reprographics department an imprest fund in an amount not to exceed one hundred fifty dollars for use in making small cash purchases to complete jobs.

[Ord. C30578; Passed: 10/19/1992]

7.03.170 Solid Waste Management Department.

A.  There is established in the solid waste fund an imprest fund for the use of employees of the solid waste management department in making change in their dealings with the public for the use of the disposal facilities. The fund is established in an amount not to exceed fifteen thousand dollars.

B.  There is established in the solid waste fund an imprest fund in an amount not to exceed five hundred dollars for use in making small purchases in the course of official city business at the solid waste management office.

[Ord. passed: 7/6/2004]

7.03.180 Engineering Services Department.

There is established in the engineering services department an imprest fund in an amount not to exceed one hundred dollars for the purpose of making change for permit fees.

[Ord. C33112 § 4; Passed: 11/18/2002]

7.03.190 Treasurer’s Department.

A.  There is established in the treasurer’s department an imprest fund in an amount not to exceed two thousand five hundred dollars to be used as the cashier’s change fund as part of their normal operations.

B.  Pursuant to recommendation of the State Auditor, there is established in the treasurer’s department an imprest fund in an amount not to exceed eleven thousand dollars for use in the processing of nonsufficient funds checks returned to the City.

C.  See SMC 7.03.130.

[Ord. C31579; Passed: 3/11/1996]

7.03.220 Purchasing.

There is established in the purchasing department an imprest fund in an amount not to exceed five hundred dollars for use in making small cash purchases and payment of shipping charges.

[Ord. C27053 § 2]

7.03.230 Water and Hydroelectric Services Department.

There is established in the water and hydroelectric services department an imprest fund in an amount not to exceed five hundred dollars for use in making small cash purchases and other small miscellaneous payments.

[Ord. C32794 § 11; Passed: 2/12/2001]

7.03.240 East Central Community Center.

There is established in the east central community center an imprest fund in an amount not to exceed three hundred dollars for use in making small cash purchases and other small miscellaneous payments.

[Ord. C27980; Passed: 6/3/1985]

7.03.250 Weights and Measures.

There is established in the office of weights and measures an imprest fund in an amount not to exceed one hundred dollars for use in purchasing various commodities at retail outlets in order to ascertain the accuracy of the weighing devices.

[Ord. C32794 § 12; Passed: 2/12/2001]

7.03.300 Advance Travel Expense Revolving Funds.

A.  There are established advance travel expense revolving funds in the amount of twenty-two thousand five hundred dollars to be used for issuing checks for advance payments travel expenses of City officers and employees on official business.

B.  Each fund is authorized at seven thousand five hundred dollars and is kept on deposit in a local bank. The director of accounting, the chief of police and the fire chief are each custodian of one fund.

C.  The finance director authorizes travel advances and adopts the rules and regulations for authorization, documentation, accounting and recovery of unspent advances, in accordance with state statute and regulations.

[Ord. C31263; Passed: 12/12/1994]

Cross Reference: RCW ch. 42.24; WAC ch. 82-28.

7.03.310 Travel Expense Cash Advance Fund.

A.  There is established in the city treasury a travel expense cash advance fund in the amount of ten thousand dollars to be used for making cash advance payments for travel expenses of City officers and employees on official business.

B.  The treasurer is custodian of the fund.

C.  The finance director authorizes travel advances and adopts the rules and regulations for authorization, documentation, accounting and recovery of unspent advances, in accordance with state statute and regulations.

[Ord. C30431; Passed: 5/4/1992]