The URL can be used to link to this page

Home My WebLink AboutFS 2009-03-03 Item 2C - Ordinance - Drug Seizure Fund City of Tukwila Jim Haggerton, Mayor INFORMATIONAL MEMORANDUM TO: Mayor Haggerton Finance and Safety Committee FROM: Shawn Hunstock, Finance Director~ DATE: February 18, 2009 SUBJECT: Ordinance to Establish a Special Revenue Fund for the Tukwila Police Department Drug Seizure Fund ISSUE Drug seizure funds are now comingled with other funds in the General Fund. It is an administrative burden to manually track the revenue and expenses each year. The funds also are not receiving interest accruals, which could be used for similar law enforcement activities. BACKGROUND In order to properly account for the seizure funds as well as for the expenditure of those funds, a special revenue fund is proposed to segregate these funds from other resources. Since the use of these funds is limited to drug enforcement related expenditures, a special revenue fund is the appropriate mechanism to account for this money. DISCUSSION In order to streamline the oversight process and to more appropriately account for the Tukwila Police Department's drug seizure revenue and expenditure activity, it is necessary to create a new special revenue fund (109). The attached draft ordinance will establish a new special revenue fund for the Tukwila Police Department Drug Seizure Fund as follows: General Fund (000): Revenue: Drug Seizure Revenue (#000.369.300.00.00) Total Revenue Expenditures: Expenditure, Transfers Out Expenditure, Estimated Ending Fund Balance (Decrease) Total Expenditures $ (200.000.00) $ (200.000.00) $ 154,646.65 (354.646.65) $ (200.000.00) DruQ Seizure SpeciaTHevenue FWlalTO-9Y-- Revenue: Transfers In Seizure Revenue Total Revenue Expenditures: Operations Estimated Ending Fund Balance Total Expenditures $ 154,646.65 200.000.00 $ 354.646.65 $ 170,000.00 184.646.65 $ 354.646.65 INFORMATIONAL MEMO Page 2 Upon adoption of an ordinance establishing the new fund, the Finance Department will transfer the appropriate budgeted amounts from the General Fund. The special revenue fund will also accrue interest which may be used for similar drug enforcement purposes. RECOMMENDATION The Council is being asked to consider the draft ordinance amending the 2009-2010 budget and establishing the special revenue fund at the March 9, 2009 Committee of the Whole Meeting and the March 23, 2009 Special Meeting. Consideration of this issue at the March 23, 2009 Special Meeting will allow Finance to establish the fund right away and begin regular interest postings to the new fund. ATTACHMENTS . Draft copy of proposed ordinance to establish a new special drug seizure revenue fund. . Copy of Ordinance No. 2221 which adopted the current 2009-2010 biennial budget. DRAFT AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKvVILA, WASHINGTON, AMENDING THE 2009-2010 BIENNIAL BUDGET ADOPTED BY ORDINANCE NO. 2221, PROVIDING FOR THE TRANSFER OF FUNDS FOR REVENUES AND EXPENDITURES FROM THE GENERAL FUND; ESTABLISHING A NEW SPECIAL REVENUE FUND FOR THE TUKvVILA POLICE DEPARTMENT'S DRUG SEIZURE FUND, ALONG WITH ADOPTION OF BUDGETED REVENUES AND EXPENDITURES IN THE DRUG SEIZURE FUND FOR 2009-2010; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. vVHEREAS, the City's current accounting practice for the recognition of the Tukwila Police Deparbnent's drug seizure revenues and expenditures have been accounted for within the general fund; and WHEREAS, the City desires to streamline the oversight process in order to more appropriately account for the Tukvvila Police Deparbnent's drug seizure revenue and expenditure activity, it is necessary to create a new special revenue fund to account for those specific revenue sources that are legally restricted to expenditures for particular purposes; and vVHEREAS, the City finds it necessary to transfer the appropriate ending fund balance of $154,646.65, which is the accumulated unspent seizure funds as of December 31, 2008, from the General Fund in order to establish the special revenue fund for the Tukwila Police Department's Drug Seizure Fund-109; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKvVILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: Section 1. Budget Amended. As the City finds it necessary to create a new special revenue fund to appropriately account for the revenues and expenditures of the Tukwila Police Department's Drug Seizure Fund that are specific and legally restricted for particular purposes, Ordinance No. 2221 is hereby amended to add the follovving: FUND 000 109 General Drug Seizure Fund EXPENDITURES $99,336,035 $99,538,035 354,647 REVENUES $99,336,035 $99,536,035 354,647 Section 2. Fund Established. Ordinance No. 2221 is hereby amended to create a new special revenue Drug Seizure Fund - 109 to reflect the appropriate fund revenues and expenditures as set forth in Section 1 of this ordinance. Section 3. Adjusbnents Authorized. The Finance Director is hereby authorized and instructed to effectuate the necessary and appropriate changes in the 2009-2010 biennial budget, and to make all necessary and appropriate line item entries and adjusbnents in order to reflect the biennial budget amendment for the transfer of funds from the General Fund as set forth in this ordinance. C:\Documents and Settings\AJI Users\Desh1op\.lCelly\M.SDA TA\Ordinances\Police Drug Seizure Fund.doc U:ksn 2118/2009 Page 1 of2 Section 4. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. Section 5. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City, and shall take effect and be in full force five days after passage and publication as provided by law. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Special Council Meeting thereof this day of ,2009. ATTEST/ AUTHENTICATED: Jim Haggerton, Mayor Christy O'Flaherty, CMC, City Oerk APPROVED AS TO FOR1\1 BY: Filed with the City Oerk: Passed by the City Council: Published: Effective Date: Ordinance Number: Office of the City Attomey C:\Da-::uments and Settings\.4Jl Users\DesJ...-rop\Kelly\MSDA T A\Ordinance5\Police Drug Seizure Fund.do:: U :ksn 2126!20D9 Page 2 of2 W~;B:~'\ I ~;/~i~,~ !-If \~>.......=.t~:~f/ 190~' .gs.~ City of Tukwila Washington Ordinance No. J.d.;) I AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, ADOPTING THE BIENNIAL BUDGET OF THE CITY OF TUKWILA FOR THE 2009-2010 BIENNIUM; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, the preliminary budget of the City of Tukwila for the year 2009-2010 biennium was submitted to the City Council in a timely manner for their review; and WHEREAS, a Public Hearing on the proposed budget \vas advertised and held on November 17,2008; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, HEREBY ORDAINS AS FOLLOWS: Section 1. The City Council hereby adopts the document entitled "City of Tukwila 2009- 2010 Budget," incorporated by this reference as if fully set forth herein, in accordance with RCW 35A.34.120. Section 2. The totals of the estimated revenues and appropriations for each separate fund and the aggregate totals are as follows: 000 101 103 104 105 107 207 208 209 210 301 302 303 401 402 404 405 411 412 501 502 503 611 FUND EXPENDITURES REVENUES $99,536,035 $99,536,035 3,597,148 3,597,148 877,000 877,000 91,553,000 91,553,000 892,187 892)87 767,797 767,797 1,846,965 1,846,965 735,000 735,000 1,531,000 1,531,000 1,233,000 1,233,000 11,272,000 11,272,000 7,939,000 7,939,000 2,276,000 2,276,000 _ ~---_15,151,301__15,151,301__ 15,862,365 15,862,365 1,241,435 1,241,435 411,000 411,000 5,137,534 5,137,534 11,984,134 11,984,134 10,324,969 10,324;969 13,155,217 13,155,217 2,282,562 2,282,562 1,578,000 1,578,000 $301,184,649 $301,184,649 General Hotel/Motel Tax City Street Arterial Street Contingency Fire Equipment Cumulative Reserve Limited Tax G.O. Bonds, 1999 Limited Tax G.O. Bonds, 2000 Limited Tax G.O. Bonds, 2003 Limited Tax e.O. Refunding Bonds, 2003 Land Acquisition, Recreation & Park Develpmt. Facility Replacement General Government Improvements Water Sewer Water /SewerRevenue Bonds Bond Reserve Foster Golf Course Surface Water Equipment Rental Insurance Fund Insurance - LEOFF 1 Fund Firemen's Pension TOTAL ALL FUNDS COMBINED Section 3. A complete copy of the final budget for 2009-2010, as adopted, together with a copy of this adopting ordinance, shall be kept on file in the City Clerk's Office, and a copy shall be transmitted by the City Clerk to the Division of Municipal Corporations of the Office of the State Auditor and to the Association of Washington Cities. Section 4. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. Section 5. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City, and shall take effect and be in full force and effect five days after passage and publication as provided by law. PASSED BY THE CITY COUNCIL OF THE CITY ~ TUKWILA, WASHINGTON, at a Regular Meeting thereof this .1 ~m day of () (' Q rrvM f , 2008. RMBY: ~r ~aggertQ ,. 'or Filed with the City Clerk: J ~ - I D- !):;p Passed by the City Council: Published: Effective Date: Ordinance Number: ATTEST/AUTHENTICATED: C~ ()F~ Christy O'Flaherty, CMC, City Clerk Attachment: City of Tukwila 2009-2010 Budget