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HomeMy WebLinkAbout1412 Ordinance.: .9 • . 4 ORDINANCE NO. AN ORDINANCE ESTABLISHING AN ADVANCE TRAVEL EXPENSE REVOLVING FUND. THE CITY COUNCIL OF THE CITY OF PASCO DO ORDAIN AS FOLLOWS: Section 1. There is hereby created a new Fund, to be known as -the Advance Travel Expense Revolving Fund", established pursuant to the provisions of Chapter 74, Laws of 1969. Section 2. Custodian of this Fund, a.bonafide employee of the City of Pasco shall be that person filling the position of Treasurer. Section 3. Mrs. Ruth Modesky, City Treasurer of the City of Pasco, is hereby appointed Custodian of this Fund. Section 4. The City Council hereby authorizes an amount of $1,000, to be issued to the Custodian of this Fund; said monies shall be deposited in a separate checking account in a local bank in the name of the City of Pasco and entitled, "Advance Travel Expense Fund --Ruth Modesky, Custodian." Section 5. Maintenance of records, the advancement of travel expenses and the settlement of travel expenses will be in accordance with Bulletin 94 of the State Auditor, State of Washington, dated July 15, 1969, or as amended or changed hereafter. Section 6. This Ordinance shall be in full force and effect after its passage and publication as required by law. PASSED and APPROVED this Y day of March, 1970. < G.E. C RTER, MAYOR ATTES CLIFFORD D GLER I -TY CLERK APPROVED AS TO FORM: D. W YRE CAMP L ,CITY ATTO NEY ROBERT V. GRAHAM STATE AUOtTOR RICHARD L. HUSK A551STANT STATE AUDITOR f _ e � fas OFFICE OF STATE AUDITOR DIVISION OF MUNICIPAL CORPORATIONS BULLETIN No. 94 ADRIAN WE3S CHIEF J. FRANK L.J C.'_' -COUNT -IES WARRE!i 'j.S il;;L?tis SCHt%Oi.3 HOWARD E.YAi,UROUGH UTILITIES ASSISTANT CHIEF EXAMINERS July 15, 1969 To: All Political Subdivisions and State Examiners From: Adrian Webster, Chief Fxawiiner, Division of Municipal Corporations Subject: Advance Travel. Expense Revolving Fund Pursuant to the provisions of Chapter 74, Laws of 1969, the following rules and regu--Ia1sn are hereby prescribed for the establishment and control of Advance Travel Expense Revolving Funds authorized solely for the purpose of making advances for travel expenses to officers and employees of municipal corpo- rations and other political subdivisions. 1. A revolving working fund to be known as the Advance Travel Expense Revolving Fund shall be created in the manner that local legislation is officially enacted, which shall indicate the name of the custodian, the amount to be provided and any other local regulations which deal with the governmental unit's policy on such travel. The custodian of the fund must be a bona fide member of the municipal corporation or other political subdivision authorizing the fund. 2. Advance travel expense revolving funds may be established by Treas- urer's check or, under certain conditions, by warrant. If by warrant, the trans- action shall be a non -budgetary item and recorded only by governmental units which are on a double entry basis. In such cases, the disbursement shall be debited to a balance sheet asset account entitled "Advance Travel Expense Revolving Fund." A concurrent entry shall be made charging Unappropriated Surplus and crediting a balance sheet liability account entitled "Reserve for Advance Travel Expense Re- volving Fund.'' In those cases where established by Treasurer's check, the total amount of such revolving fund shall be shown separately in the local entity's statement of current assets. The Treasurer or other disbursing officer will retain a copy of both the legislative authorization and receipt supporting his transfer of such cash to the custodian of the revolving fund. 3. Upon receipt of Che moneys, the custodian will open a checking account in a local bank in the Name of the governmental unit entitled "Advance Travel Expense Account --John Dae, Custodian." Moneys received from the follow- ing sources will be deposited to the account: 0$ Bulletin No. 94 Page 2 of 3 From the Treasurer or other disbuxsi:jti officer in the tol. ;.l izount inaily establishing the evolving is i; G;. s1:7aeg17e: I.y � i � of ?l_e): %,i r7;'i OiZ als =' "•`- and employees representi-g refunds of r.ny u—, o— pendzd sc vl- ccs , ars , issuing officer reimbursing the Utz :c :. r. fo`.: tr_'Vel expenses allo;'sed i , rhe sof ment of employee advances. 4. A check register will be maintained in which will be recorded --I! s:rzznS . actions of the fund, including deposits, disbursements.and bank service Charges, :`1 reconciliation shall be made with the bank statement at the end of each month. ,;hen possible, the reconciliation should be made by someone other than the custodian. The balance remaining in the checking account as of a given date, together with any out- standing advances and travel expense claims on hand but not yet reimbursed, should always equal the amount established by the governing body for the revolving fund. 5. Employee advances for travel expenses will be made by the issuance of checks drawn on the special bank account, payable to the applicant. Approved re- quests will be retained in the files of the custodian to support such advances until final settI.ement is made and claim for reimbursement has been submitted. Requests for such advances shall be reasonable estimates of the applicants' travel expense requirements and shall contain as a minimum the following information: Date of request Name of applicant Destination Purpose of travel Anticipated departure and return dates Amount requested Signature of applicant Official approval of trip Check number, amount and date (to be provided by the custodian when advance is made) 6. Settlement of advances will be made on or before the tenth day follow- ing the close of the travel period by filing with the custodian an expense voucher as required by RC14 42.24.090. The custodian will verify the amount shown on such form as having been advanced to the employee. In the event the traveler's actual expense is less than the amount of the advance received, his expense voucher will be accom- panied by the unexpended portion of the advance. The expense voucher and original request for the advance will then be used to support the custodian's claim for a warrant replenishing his revolving fund for travel expenses reported. Expense vouchers containing expenses in excess of the amount advanced will be submitted in duplicate to the custodian at the time of final settlement. The original copy of the expense claim and the traveler's request for an advance will then be used to support the custodian's claim for a warrant replenishing his revolving fund. The other copy of the expense claim will be submitted to the warrant issuing officer for reimburse- ment of the excess to the applicant. Claims for reimbursement to the fund should be submitted by the custodian periodically as needed and at the end of the fiscal year in order that all expenses incurred will be charged against the appropriations for the period then ending. Bulletin No. 94 Page 3 of 3 7. Any default in accou :ting for or repaying an advance shall :end-: the full amount which is unp�.id i:; me'd' Gately paya., e w h i . _.:3: rate of 10i per annum, um, fromdais C5` dc-faultu..�.'i.-I re -Ga d i0 p'"oteC' any losses an account of adva nccs 1-tody shall have a Prior I. -I: a and a right to withhold any a i; i- ...d c. Payable o =0 become vayuDle o or employee to whom such advai.ce has been g:Lven., No :advance oL any ,ciad may be m dL" to any officer or employee at any time ulnen he is delinquent in accounting for or repaying a prior advance. No such advance shall be considered for any purpose as a personal loan to such officer or employee and any unauthorized expenditure of such funds shall be considered a misappropriation: of public funds. (1969 Chap. 74, New Sec. 3, 4, and 5) S. Upon termination of an individual`s appointment as custodian, the authorization will be rescinded and the fu -.d turned over to the Treasurer or other disbursing officer after being properly phased out. Phasing out shall mean taking those steps necessary to bring the revolving fund 'pack to the original amount pro- vided. I ROBERT V. GRAHAM +• STATE AUDITOR - RICHARD L. HUSK ASSISTANT STATE AUDITOR �P r✓taty of W its 6n9to tt OFFICE OF STATE AUDITOR DIVISION OF MUNICIPAL CORPORATIONS BULLETIN No. 94 ADRIAN WEBSTER CHIEF EXAMINER J. FRANK LOREE-COUNTIES HARRY A. SITES -CITIES WARREN V.SINCLAIR-SCHOOLS HOWARD E.YARBROUGH UTILITIES ASSISTANT CHIEF EXAMINERS July 15, 1969 To: All Political Subdivisions and State Examiners From: Adrian Webster, Chief Examiner, Division of Municipal Corporations Subject: Advance Travel Expense Revolving Fund Pursuant to the provisions of Chapter 74, Laws of 1969,1 the following rules and �regu a are hereby prescribed for the establishment and control of Advance Travel Expense Revolving Funds authorized solely for the purpose of making advances for travel expenses to officers and employees of municipal corpo- rations and other political subdivisions. 1. A revolving working fund to be known as the Advance Travel Expense Revolving Fund shall be created in the manner that local legislation is officially enacted, which shall indicate the name of the custodian, the amount to be provided and any other local regulations which deal with the governmental unit's policy on such travel. The custodian of the fund must be a bona fide member of the municipal corporation or other political subdivision authorizing the fund. 2. Advance travel expense revolving funds may be established by Treas- urer's check or, under certain conditions, by warrant. If by warrant, the trans- action shall be a non -budgetary item and recorded only by governmental units which are on a double entry basis. In such cases, the disbursement shall be debited to a balance sheet asset account entitled "Advance Travel Expense Revolving Fund." A concurrent entry shall be made charging Unappropriated Surplus and crediting a balance sheet liability account entitled "Reserve for Advance Travel Expense Re- volving Fund.'' In those cases where established by Treasurer's check, the total amount of such revolving fund shall be shown separately in the local entity's statement of current assets. The Treasurer or other disbursing officer will retain a copy of both the legislative authorization and receipt supporting his transfer of such cash to the custodian of the revolving fund. 3. Upon receipt of the moneys, the custodian will open a checking account in a local bank in the name of the governmental unit entitled "Advance Travel Expense Account --John Dae, Custodian." Moneys received from the follow- ing sources will be deposited to the account: Bulletin No. 94 Page 2 of 3 From the Treasurer or other disbursing officer in the total amount orig- inally establishing the revolving fund or subsequently added thereto; from officers and employees representing refunds of any unexpended advances; and from the warrant - issuing officer reimbursing the custodian for travel expenses allowed in the settle- ment of employee advances. 4. A check register will be maintained in which will be recorded all trans- actions of the fund, including deposits, disbursementsand bank service charges. A reconciliation shall be made with the bank statement at the end of each month. When possible, the reconciliation should be made by someone other than the custodian. The balance remaining in the checking account as of a given date, together with any out- standing advances and travel expense claims on hand but not yet reimbursed, should always equal the amount established by the governing body for the revolving fund. 5. Employee advances for travel expenses will be made by the issuance of checks drawn on the special bank account, payable to the applicant. Approved re- quests will be retained in the files of the custodian to support such advances until final settlement is made and claim for reimbursement has been submitted. Requests for such advances shall be reasonable estimates of the applicants' travel expense requirements and shall contain as a minimum the following information: Date of request Name of applicant Destination Purpose of travel Anticipated departure and return dates Amount requested Signature of applicant Official approval of trip Check number, amount and date (to be provided by the custodian when advance is made) 6. Settlement of advances will be made on or before the tenth day follow- ing the close of the travel period by filing with the custodian an expense voucher as required by RCW 42.24.090. The custodian will verify the amount shown on such form as having been advanced to the employee. In the event the traveler's actual expense is less than the amount of the advance received, his expense voucher will be accom- panied by the unexpended portion of the advance. The expense voucher and original request for the advance will then be used to support the custodian's claim for a warrant replenishing his revolving fund for travel expenses reported. Expense vouchers containing expenses in excess of the amount advanced will be submitted in duplicate to the custodian at the time of final settlement. The original copy of the expense claim and the traveler's request for an advance will then be used to support the custodian's claim for a warrant replenishing his revolving fund. The other copy of the expense claim will be submitted to the warrant issuing officer for reimburse- ment of the excess to the applicant. Claims for reimbursement to the fund should be submitted by the custodian periodically as needed and at the end of the fiscal year in order that all expenses incurred will be charged against the appropriations for the period then ending. I w ,Bulletin No. 94 Page 3 of 3 7. Any default in accounting for or repaying an advance shall render the full amount which is unpaid immediately due and payable with interest at the rate of 10% per annum from the date of default until repaid. To protect against any losses on account of advances the governing body shall have a prior lien against and a right to withhold any and all funds payable or to become payable to such officer or employee to whom such advance has been given. No advance of any kind may be made to any officer or employee at any time when he is delinquent in accounting for or repaying a prior advance. No such advance shall be considered for any purpose as a personal loan to such officer or employee and any unauthorized expenditure of such funds shall be considered a misappropriation of public funds. (1969 Chap. 74, New Sec. 3, 4, and 5) 8. Upon termination of an individual's appointment as custodian, the authorization will be rescinded and the fund turned over to the Treasurer or other disbursing officer after being properly phased out. Phasing out shall mean taking those steps necessary to bring the revolving fund back to the original amount pro- vided. SPEED LETTER® TO Q Ruth Modesky FROM Evelyn Wells SUBJECT ORDINANCE NOS. 1411 and 1412 -FOLD- , MESSAGE DATE 3/4/70 19 Attached are copies of Ordinance Nos:. 1411 and 1412, passed by the -Pasco City Council at their regular meeting on March 3, 1970. —FOLD SIGNE DATE 19 —FOLD SIGNED G Lino "S N A P'A'W AY" FORM 44.912 S•PARTS 1068 WILSON JONES COMPANY • © 1961 • PRINTED IN U.S. A. SNAP -A -WAY AND RETAIN YELLOW':COPY. SEND WHITE AND PINK COPIES WITH CARBON INTACT,