HomeMy WebLinkAbout4073 Ordinance ORDINANCE NO. /-46 73
AN ORDINANCE of the City of Pasco, Washington,
Updating Title 3 "Revenue and Finance" by Repealing
Chapter 3.48 "Claims Fund", Chapter 3.81 "Contingency
Fund", Chapter 3.114 "General Fixed Asset Fund", Chapter
3.119 "Local Narcotics Control Program Fund", Chapter
3.124 "Metropolitan Controlled Substances Group Seizure
Fund", Chapter 3.128 "Bi-Centennial Fund", Chapter 3.129
"Public Facilities District Fund", and Section 2.22.070 "Fund
Established"; Enacting Chapter 3.134 "Street Overlay Fund",
3.135 "Martin Luther King Community Center Fund",
Chapter 3.136 "City View Cemetery Fund", Chapter 3.137
"Golf Course Fund", Chapter 3.138 "Multi Modal Fund",
Chapter 3.139 "Special Assessment Lodging Fund", Chapter
3.140 "Litter Abatement Fund", Chapter 3.141 "LID Debt
Service Fund", Chapter 3.142 "Voted Debt Service Fund",
Chapter 3.143 "Cemetery Endowment Fund", Chapter 3.144
"Old Fire Pension Fund (OPEB) ", Chapter 3.145 "Old Fire
Pension Fund"; and Chapter 3.146 "Agency Fund"; and
Amending Chapter 3.90 "Community Development Block
Grant Trust Fund."
WHEREAS, the City's financial systems, activities and Generally Accepted Accounting
Principles (GAAP) definitions have evolved over the last several years; and
WHEREAS, the City has began new activities and ceased to engage in other activities
which would require some funds to be closed and others opened resulting in a needed update to
the Chapters contained in Title 3 of the Pasco Municipal Code; NOW, THEREFORE,
THE CITY COUNCIL OF THE CITY OF PASCO, WASHINGTON, DO ORDAIN
AS FOLLOWS:
Section 1. That Chapter 3.48 entitled "Claims Fund" of the Pasco Municipal Code
shall be and hereby is repealed in its entirety.
Section 2. That Chapter 3.81 entitled "Contingency Fund" of the Pasco Municipal
Code shall be and hereby is repealed in its entirety.
Section 3. That Chapter 3.114 entitled "General Fixed Asset Fund" of the Pasco
Municipal Code shall be and hereby is repealed in its entirety.
Section 4. That Chapter 3.119 entitled "Local Narcotics Control Program Fund" of
the Pasco Municipal Code shall be and hereby is repealed in its entirety.
Ordinance Amending Title 3 - 1
Section 5. That Chapter 3.124 entitled "Metropolitan Controlled Substances Group
Seizure Fund" of the Pasco Municipal Code, shall be and hereby is repealed in its entirety.
Section 6. That Chapter 3.128 entitled "Bi-Centennial Fund" of the Pasco Municipal
Code, shall be and hereby is repealed in its entirety.
Section 7. That Chapter 3.129 entitled "Public Facilities District Fund" of the Pasco
Municipal Code, shall be and hereby is repealed in its entirety.
Section 8. That Section 2.22.070 entitled "Fund Established" of the Pasco Municipal
Code relating to the Fireman's Pension System, shall be and hereby is repealed in its entirety.
Section 9. That a new Chapter 3.134 entitled "Street Overlay Fund" of the Pasco
Municipal Code, shall be and hereby is created as shall read as follows:
CHAPTER 3.134 STREET OVERLAY FUND
Sections:
3.134.010 FUND CREATED/USE.
3.134.010 FUND CREATED/USE. A fund, to be known as the "Street Overlay
Fund," is hereby created for the purpose of accounting for funds received, disbursed or expended
in conjunction with the City Street Overlay Program. The purpose of this fund is to preserve the
city's investment in streets by regularly resurfacing existing city streets to extend their useful
lives and thereby avoid more costly street rehabilitation programs. Revenues for this fund are
generated through a council approved allocation of external business utility taxes and interfund
utility taxes. Expenditures are for costs of street resurfacing activities. The flow of funds
assumption is that restricted revenues are spent on a specific identification basis.
Section 10. That a new Chapter 3.315 entitled "Martin Luther King Community
Center Fund" of the Pasco Municipal Code, shall be and hereby is created and shall read as
follows:
CHAPTER 3.135 MARTIN LUTHER KING COMMUNITY CENTER FUND
Sections:
3.135.010 FUND CREATED/USE.
3.135.010 FUND CREATED/USE. A fund, to be known as the "Martin Luther King
Center Fund," is hereby created for the purpose of accounting for funds received, disbursed or
expended in conjunction with the Martin Luther King Community Center. Revenues typically
come from rentals, grants, and transfers from the general fund. Expenditures are used to maintain
the facility and the programs operating therein. The flow of funds assumption is that restricted
revenues are spent on a specific identification basis.
Ordinance Amending Title 3 - 2
Section 11. That a new Chapter 3.136 entitled "City View Cemetery Fund" of the
Pasco Municipal Code, shall be and hereby is created and shall read as follows:
CHAPTER 3.136 CITY VIEW CEMETERY FUND
Sections:
3.136.010 FUND CREATED/USE.
3.136.010 FUND CREATED/USE. A fund, to be known as the "City View
Cemetery Fund," is hereby created for the purpose of accounting for funds received, disbursed or
expended in conjunction with the City View Cemetery facility. Revenues are generated through
fees and charges. Expenditures are for the cost of operating the facility and purchasing items for
resale. The flow of funds assumption is that restricted revenues are spent on a specific
identification basis.
Section 12. That a new Chapter 3.137 entitled "Golf Course Fund" of the Pasco
Municipal Code, shall be and hereby is created and shall read as follows:
CHAPTER 3.137 GOLF COURSE FUND
Sections:
3.137.010 FUND CREATED/USE.
3.137.010 FUND CREATED/USE. A fund, to be known as the "Golf Course Fund,"
is hereby created for the purpose of accounting for funds received, disbursed or expended in
conjunction with the Sun Willows Golf Course. The flow of funds assumption is that restricted
revenues are spent on a specific identification basis.
Section 13. That a new Chapter 3.138 entitled "Multi Modal Fund" of the Pasco
Municipal Code shall be and hereby is created and shall read as follows:
CHAPTER 3.138 MULTI MODAL FUND
Sections:
3.138.010 FUND CREATED/USE.
3.138.010 FUND CREATED/USE. A fund, to be known as the "Multi Modal Fund," is
hereby created for the purpose of accounting for the funds received, disbursed or expended in
conjunction with the Multi Modal Facility. The flow of funds assumption is that restricted
revenues are spent on a specific identification basis.
Ordinance Amending Title 3 - 3
Section 14. That a new Chapter 3.139 entitled "Special Assessment Fund" of the
Pasco Municipal Code shall be and hereby is created and shall read as follows:
CHAPTER 3.139 SPECIAL ASSESSMENT LODGING FUND
Sections:
3.139.010 FUND CREATED/USE.
3.139.010 FUND CREATED/USE. A fund, to be known as the "Special Assessment
Lodging Fund," is hereby created for the purpose of accounting funds received, disbursed or
expended in conjunction with special assessment lodging and related revenues. The flow of
funds assumption is that restricted revenues are spent on a specific identification basis.
Section 15. That a new Chapter 3.140 entitled "Litter Abatement Fund" of the Pasco
Municipal Code shall be and hereby is created and shall read as follows:
CHAPTER 3.140 LITTER ABATEMENT FUND
Sections:
3.140.010 FUND CREATED/USE.
3.140.010 FUND CREATED/USE. A fund, to be known as the "Litter Abatement
Fund," is hereby created for the purpose of accounting for Litter funds received, disbursed or
expended in conjunction with carrying out this program. The flow of funds assumption is that
restricted revenues are spent on a specific identification basis.
Section 16. That a new Chapter 3.141 entitled "LID Debt Service Fund of the Pasco
Municipal Code shall be and hereby is created and shall read as follows:
CHAPTER 3.141 LID DEBT SERVICE FUND
Sections:
3.141.010 FUND CREATED/USE
3.141.010 FUND CREATED/USE. A fund, to be known as the "LID Debt Service
Fund," is hereby created for the purpose of accounting for LID assessments, payments of debt
service and reserves. The flow of funds assumption is that restricted revenues are spent on a
specific identification basis.
Section 17. That a new Chapter 3.142 entitled "Voted Debt Service Fund" of the
Pasco Municipal Code shall be and hereby is created and shall read as follows:
Ordinance Amending Title 3 - 4
CHAPTER 3.142 VOTED DEBT SERVICE FUND
Sections:
3.142.010 FUND CREATED/USE.
3.142.010 FUND CREATED/USE. A fund, to be known as the "Voted Debt Fund,"
is hereby created for the purpose of accounting for resources from property taxes, debt service
payments on debt incurred through voter approval and other related resources and disbursements.
The flow of funds assumption is that restricted revenues are spent on a specific identification
basis.
Section 18. That a new Chapter 3.143 entitled "Cemetery Endowment Fund" of the
Pasco Municipal Code shall be and hereby is created and shall read as follows:
CHAPTER 3.143 CEMETERY ENDOWMENT FUND
Sections:
3.143.010 FUND CREATED/USE.
3.143.010 FUND CREATED/USE. A fund, to be known as the "Cemetery
Endowment Fund," is hereby created for the purpose of accounting for charges and resources,
permanently set aside. The interest on those resources is available for spending to maintain the
cemetery. The flow of funds assumption is that restricted revenues are spent on a specific
identification basis.
Section 19. That a new Chapter 3.144 entitled "Old Fire Pension Fund - Other Post
Employment Benefits (OPEB)" of the Pasco Municipal Code shall be and hereby is created and
shall read as follows:
CHAPTER 3.144 OLD FIRE PENSION FUND-OTHER POST EMPLOYMENT
BENEFITS (OPEB)
Sections:
3.144.010 FUND CREATED/USE.
3.144.010 FUND CREATED/USE. A fund, to be known as the "Old Fire Pension
Fund-Other Post Employment Benefits (OPEB)," is hereby created for the purpose of accounting
for resources earned or set aside to pay for other post-employment benefit expenses for members
of the Old Fire Pension system as well as other associated disbursements. The flow of funds
assumption is that restricted revenues are spent on a specific identification basis.
Section 20. That a new Chapter 3.145 entitled "Old Fire Pension Fund" of the Pasco
Municipal Code shall be and hereby is created and shall read as follows:
Ordinance Amending Title 3 - 5
CHAPTER 3.145 OLD FIRE PENSION FUND
Sections:
3.145.010 FUND CREATED/USE.
3.145.010 FUND CREATED/USE. A fund, to be known as the "Old Fire Pension
Fund," is hereby created for the purpose of accounting for resources earned or set aside to pay
for pension benefit expenses and other related costs for members of the Old Fire Pension system.
The flow of funds assumption is that restricted revenues are spent on a specific identification
basis.
Section 21. That a new Chapter 3.146 entitled "Agency Fund" of the Pasco Municipal
Code shall be and hereby is created and shall read as follows:
CHAPTER 3.146 AGENCY FUND
Sections:
3.146.010 FUND CREATED/USE.
3.146.010 FUND CREATED/USE. A fund, to be known as the "Agency Fund," is
hereby created for the purpose of accounting for resources received that do not belong to the city,
but which are held in agency by the city on behalf of others.
Section 22. That Chapter 3.90 entitled "Community Development Block Grant Trust
Fund" of the Pasco Municipal Code shall be and hereby is amended to read as follows:
CHAPTER 3.90 COMMUNITY DEVELOPMENT BLOCK GRANTS TRUST FUND
Sections:
3.90.010 CREATED.
3.90.020 PURPOSE.
3.90.030 EXPENDITURES.
3.90.010 CREATED. A fund of the City is established which shall be known as the
"Community Development Block Grants Trust Fund." (Ord. 17473 Sec. 1, 1976.)
3.90.020 PURPOSE. The fund is to provide for the proper receipting and
disbursement of grant moneys as set forth by the Department of Housing and Community
Development (H.U.D.) and other granting agencies and which are administered by the
Community and Economic Development Division. (Ord. 1773 Sect. 2, 1976.)
3.90.030 EXPENDITURES. Expenditures may be made from the Community
Development Meek Grants test Fund by transfer or check to pay claims as may be authorized by
Ordinance Amending Title 3 - 6
the City Manager and are approved by the City Council, and are in accordance with grantor
requirements. The flow of funds assumption is that the use of funds is specifically identified by
individual grant. (Ord. 3557 Sec. 58, 2002; Ord. 1773 Sec. 3, 1976.)
Section 23. All other Chapters of Title 3 "Revenue and Finance" not specifically
repealed nor amended above, shall remain in full force and effect.
Section 24. This Ordinance shall take full force and effect five (5) days after its
approval, passage and publication as required by law.
PASSED by the City Council of the City of Pasco, Washington, and approved as
provided by law this day of r e(,u , 2012.
Matt Watkins, Mayor
AT ES APPRO AS TO FORM:
Debbie
411c°, City C Leland B. Kerr, City Attorney
Ordinance Amending Title 3 - 7