HomeMy WebLinkAbout3367 Washington Amending Port Townsend Municipal Code Chapter 3.04- FundsOrdinance 3367
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Ordinance No. 3367
AN ORDINANCE OF THE CITY OF PORT TOWNSEND, WASHINGTON,
AMENDING PORT TOWNSEND MUNICIPAL CODE CHAPTER 3.04 - FUNDS
WHEREAS, Chapter 3.04 of the Port Townsend Municipal Code lists the funds in
use by the City of Port Townsend; and,
WHEREAS, The City wants to eliminate unnecessary accounting funds, so that
the City's accounting is more efficient and easier to understand; and,
WHEREAS, The City wants to establish funds that were previously adopted by
City Council to ensure that the City's budget and the City's code are consistent.
NOW, THEREFORE, the City Council of the City of Port Townsend, Washington
ordains as follows:
Section 1. Amendments. Amend Chapter 3.04 — Funds of the Port Townsend Municipal
Code, which sections are set forth in Exhibit A, attached and incorporated by reference
(underlines are additions and strikethrough are deletions).
Section 2. Implementation. The City Finance and Technology Services Director is
directed to close the funds no longer in use.
Section 3. Severability. If any section, sentence, clause or phrase of this ordinance
should be held to be invalid or unconstitutional by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not affect the validity of any other section, sentence,
clause, or phrase of this ordinance.
Section 4. Codification and Corrections. Notwithstanding any provisions to the
contrary in Chapter 1.01.015 of the Port Townsend Municipal Code, staff and the Code Reviser
are authorized to update and incorporate changes adopted in the Port Townsend Municipal
Code. Staff and the Code Reviser are further authorized to make non -substantive edits related to
numbering, grammar, spelling, and formatting consistent with this ordinance.
Section 5. Effective Date. This ordinance shall take effect and be in force five days
following its publication in the manner provided by law.
Ordinance 3367
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ADOPTED by the City Council of the City of Port Townsend, Washington, at a regular
meeting thereof, held this 20th day of July 2026.
... Mayor
Attest:
Aly s Zod ° ties
City" Iq
Chapter 3.04
FUNDS
Sections:
3.04.010
General fund.
3.04.020
Drug enforcement and education fund.
3w.0�4.025
Transportation 0enefit District Fund.
3.04.030
Contingency fund.
3.04.040
Street operations fund.
104,045
Urban I= .r try fund,.
3.04.050
Library fund.
3.04.060
Real estate excise tax fund.
3.04.0 ,
I % Arts fund.
3.04.070
Lodging tax fund.
104 5
F iar r -
3.04.080
Affordable housing trust fund.
3.04.090
Community development block grant fund.
3.04.100
Community services fund.
3.04.110
General obligation debt service fund.
3.04.120
General CIP projects fund.
.4-0
Sto motto -o eec1s_--fu ..^.
3.04.140
Street CIP projects fund.
3.04.150
Bond proceeds fund — General obligation.
3:04 2-DO
' rep owof-4_4peratj .
3,04--A4ator-
r-Q
3.04.220
OGWS trans" ' fund.
3.04.230
Utility debt reserve fund.
3.04.240
System development charge fund.
3.04.250
Stormwater operations fund.
3.04.260
Stormwater CIP projects fund.
3.04.270
Golf course fund.
3.04.300
Public works administration fund.
3.04.310
Engineering services fund.
3.04.320
Unemployment self-insurance fund.
3.04.340
Fleet replacement fund.
3.04.350
Fleet equipment operations and maintenance fund.
3.04.360 Information ctervc vir-e-s Technology equipment operations and
maintenance fund.
3.04.370 Information ceFV'Ges Technology equipment replacement fund.
3.04.380 Custodial fund.
3.04.390 Firemen's pension fund.
3.04.400 Memorial fund.
3.04.410 Refundable deposits fund.
3.04.420 Facilities replacement fund.
3.04.430 Facilities equipment operations and maintenance fund.
3.04.440 Water capital fund.
3.04.445 Water operating fund.
3.04.450 Sewer capital fund.
3.04.455 Sewer operating fund.
* Code reviser's note: Ordinance 3250 repealed and reenacted this chapter. Prior to
its repeal and reenactment, the chapter was based on the provisions of Ords. 417,
1571, 1701, 1706, 1712, 1896, 1933, 2016, 2112, 2345, 2723, 2806, 2889, 3101, 3102,
3146, 3217, a44d-3218 are.
3.04.010 General fund.
The general fund is used to account for all financial transactions not specifically
accounted for in another fund. (Ord. 3250 § 2 (Exh. B), 2020).
3.04.020 Drug enforcement and education fund.
The drug enforcement and education fund is used to record the proceeds of forfeiture
actions per RCW 69.50.505 as amended. (Ord. 3250 § 2 (Exh. B), 2020).
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tax w and p • 1 ,
3.04.030 Contingency fund.
The contingency fund will be used for a city council contingency reserve fund in
accordance with RCW 35A.33.145. (card. 272a�, 69 Ord. 3250 § 2 (Exh. B), 2020).
3.04.040 Street operations fund.
The street operations fund is a special revenue fund used to record the transactions
related to the operation and maintenance of city streets. (Ord. 3250 § 2 (Exh. B), 2020).
3,04.045 Urban 'For sty fta .
The urban f ,r stry fund is as spee ial revenue fund used to receive revenues and track
expenditures related to street and park trees and urban forest products and wood. (Ord...:
237 3 Ex.h...C,1.
3.04.050 Library fund.
The library fund is a special revenue fund established for the purpose of receiving
designated revenues to fund the operation of library services. (Ord. 2889_§ 2, 2005, Ord.
3250 § 2 (Exh. B), 2020).
3.04.060 Real estate excise tax fund.
The real estate excise tax fund is a special revenue fund for the purpose of receiving
revenues and tracking expenditures related to real estate excise tax collection and
expenditures. The fund shall maintain separate accounts for the tax collected as
prescribed in RCW 82,46,010 ("REET 1 ") and as prescribed in RCW 82.46,60 ("REET
2"). (Ord. § 1. 2013,.Ord. 3250 § 2 (Exh. B), 2020).
3.04.065 1 % Arts fund.
The 1 % Arts fund is a apgg a.I..r.ev.e � .a fund ._established for the purpose of receiving
designated capital_proa r vanuITaITs o f IT I.ITthe acquisition and upkeep of public art..
Ord. 2866 §.._j, 20[ 4).,
3.04.070 Lodging tax fund.
The lodging tax fund is a special revenue fund established for the purpose of receiving
designated revenues which may be used to fund tourism related activities and
infrastructure. (Ord. 3250 § 2 (Exh. B), 2020).
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3.04.080 Affordable housing trust fund.
The affordable housing trust fund is a special revenue fund established for the purpose
of receiving revenues for the operation of housing services and programs. (Ord. 3250 §
2 (Exh. B), 2020).
3.04.090 Community development block grant fund.
The community development block grant fund is a special revenue fund established for
the purpose of recording transactions related to administering the community
development block grant loan program (Cr 2 1m..§. 1 1 , Ord. 3250 § 2 (Exh. B),
2020).
3.04.100 Community services fund.
The community services fund is a fund established for the operations of community
services programs, including city parks and recreation programs and the operation and
maintenance of city facilities. (Ord. 2..�-.,_25, Ord. 3250 § 2 (Exh. B), 2020).
3.04.110 General obligation debt service fund.
The debt service fund is established to record revenues committed or assigned to pay
debt service principal and interest expenditures. (Ord. 3250 § 2 (Exh. B), 2020).
3.04.120 General SIR q ital projects fund.
The general GIP capital projects fund is established to record capital project revenues
and expenditures. (Ord. 3250 § 2 (Exh. B), 2020).
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street t��-trarsastica�:r':-3 x�,-r6�; �-�,
3.04.140 Street CIP gapiµ al_projects fund.
The street QP WJtW projects fund is established to record street and sidewalk capital
project revenues and expenditures. (Ord. 3250 § 2 (Exh. B), 2020).
3.04.150 Bond proceeds fund - General obligation.
The bond proceeds fund is established to record bond funds received by the city and
transfers to eligible projects. The finance director will establish additional bond
managerial funds to manage each separate bond issuance. (Ord. 3250 § 2 (Exh. B),
2020).
—20O 4 ate weir-o -a-ti fund.
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e water seweweiae�tie a �+ and
epe tier �ci l wte o t r was to teM-fGr�t +e
3 14-W ate r -sewer . C�-e j eets4
e ese toeer vies awl
eo rye wwii ieei t r to ..in, to...the- prp 'e f pi - W pec+f° °ems
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3.04.220 OGWS •'.ssiom-li a -fund.
The OGWS (Olympic Gravity Water System) fund is established for the
operations and general maintenance of the OGWS, and to set aside funds for the repair
and replacement of the OGWS tr i i I . (turd. 3285 6 1. 2 2 ; Ord. 3250 § 2
(Exh. B), 2020).
3.04.230 Utility debt reserve fund.
The utility debt reserve fund is used to record transfers from operating funds to record
debt service payments. (Ord. 3250 § 2 (Exh. B), 2020).
3.04.240 System development charge fund.
The system development charge fund is used to record development fees associated
with the expansion of the water and sewer system and transfers to fund eligible
projects. (Ord. 3250 § 2 (Exh. B), 2020).
3.04.250 Stormwater operations fund.
The stormwater operations fund is an enterprise fund established to record stormwater
revenues and operating and maintenance expenses of the stormwater utility. (Ord. 3250
§ 2 (Exh. B), 2020).
3.04.260 Stormwater C4P capital projects fund.
The stormwater QP 1 projects fund will be used to record the revenues and
expenses connected with, incident to, or pertaining to the preparation of plans and
specifications, acquisition of real and personal property, and the construction, repair,
and maintenance of the stormwater system for the city. (turd, 31f.§., i, Ord. 3250
§ 2 (Exh. B), 2020).
3.04.270 Golf course fund.
The golf course fund is an enterprise fund established to record golf course operating
revenues and expenditures. (Ord. 3250 § 2 (Exh. B), 2020).
3.04.300 Public works administration fund.
The public works administration fund is an internal service fund established for the
purpose of receiving revenues for the operation of public works administration. (Ord.
2889 _ 4. 2005, Ord. 3250 § 2 (Exh. B), 2020).
3.04.310 Engineering services fund.
The engineering services fund is an internal services fund established for the purpose
of receiving revenues for the operation of public works engineering. (Ord. 3250 § 2 (Exh.
B), 2020).
3.04.320 Unemployment self-insurance fund.
The unemployment self-insurance fund is an internal service fund established for the
purpose of tracking costs related to self -insured unemployment obligations. (Ord. 3101
1 2013, Ord. 3250 § 2 (Exh. B), 2020).
3.04.340 Fleet replacement fund.
The fleet replacement fund is an internal service fund established to fund replacement
of certain city vehicles and major wheeled equipment. (Ord. 3250 § 2 (Exh. B), 2020).
3.04.350 Fleet equipment operations and maintenance fund.
The fleet equipment operations and maintenance fund is an internal service fund
established to record the operating and maintenance activities related to the city fleet.
(Ord. 3218 Q 12018, Ord. 3250 § 2 (Exh. B), 2020).
3.04.360 Information Technology equipment operations and maintenance fund.
The information services equipment operations and maintenance fund is an internal
service fund established to record the operating and maintenance activities related to
information technology equipment and services. (Qrcd_,_1m.2� Ord. 3250 § 2
(Exh. B), 2020).
3.04.370 Information Technology equipment replacement fund.
The information services equipment replacement fund is established to fund
replacement of information technology equipment. (Ord. 3218 a 3._2018, Ord. 3250 § 2
(Exh. B), 2020).
3.04.380 Custodial fund.
The custodial fund is used to record funds received by the city that must be remitted to
another entity. The custodial fund serves as a pass -through fund for these transactions.
(Ord. 3250 § 2 (Exh. B), 2020).
3.04.390 Firemen's pension fund.
The firemen's pension fund is used to fund fire service retirees' pension and medical
benefits in accordance with Chapter 41.26 RCW. (Ord. 3250 § 2 (Exh. B), 2020).
3.04.400 Memorial fund.
The memorial fund is a fund established to hold donations made to the city. Pursuant to
RCW 35.21.100, the city is hereby authorized to accept any money or property donated,
devised, or bequeathed to it and to carry out the terms of the donation, devise, or
bequest if within the powers granted by law. If no terms or conditions are attached to
the donation, devise, or bequest, the city may expend or use the same for any municipal
purpose. Acceptance of any donation, devise, or bequest by the city shall be by
resolution of the city council. Funds coming into the memorial fund will be accepted
and managed in accord with any conditions and terms imposed by the donor in making
the gift. (Ord. 3250 § 2 (Exh. B), 2020).
3.04.410 Refundable deposits fund.
The refundable deposits fund is a fund established for funds received by the city that
are required to be repaid or refunded to another party. (Ord. 3250 § 2 (Exh. B), 2020).
3.04.420 Facilities replacement fund.
The facilities replacement fund is established as an internal service fund established to
fund replacement of certain city buildings and infrastructure. (Ord. 3360 § 1, 2025).
3.04.430 Facilities equipment operations and maintenance fund.
The facilities equipment operations and maintenance fund is established as an internal
service fund to record the operating and maintenance activities related to the city
buildings and infrastructure. (Ord. 3360 § 2, 2025).
3.04.440 Water capital fund.
The water capital fund is established to account for capital improvement, construction,
and other capital activity related to the city's water system and water -related
infrastructure. (Ord. 3363 § 2, 2026).
3.04.445 Water operating fund.
The water operating fund is established as an enterprise fund to account for the
operating revenues and expenditures of the city's water utility. (Ord. 3363 § 1, 2026).
3.04.450 Sewer capital fund.
The sewer capital fund is established to account for capital improvement, construction,
and other capital activity related to the city's sewer system and sewer -related
infrastructure. (Ord. 3363 § 4, 2026).
3.04.455 Sewer operating fund.
The sewer operating fund is established as an enterprise fund to account for the
operating revenues and expenditures of the city's sewer utility. (Ord. 3363 § 3, 2026).