Note: For charter provisions as to general budget fund,
see Charter, Art. XI, § 14. As to general reserve fund,
see Charter, Art. XI, § 15. As to waterworks depreciation
fund, see Charter, Art. XI, § 17. As to electric works depreciation
fund, see Charter, Art. XI, § 17. As to special fund, see
Charter, Art. XI, § 18. As to general service fund, see
Charter, Art. XI, § 19. As to waterworks revenue fund, see
Charter, Art. XI, § 20. As to electric works revenue fund,
see Charter, Art. XI, § 20. As to public service fund, see
Charter, Art. XI, § 21. As to public service surplus fund,
see Charter, Art. XI, §§ 22 to 22.2.
Pursuant to the provisions of Sections 53730 to 53737, inclusive,
of the State
Government Code and the provisions of the charter of
the city, a capital improvement fund is created.
(Prior code § 5-20)
The director of finance and administrative services is authorized
and directed to transfer to the capital improvement fund such sums
as may be collected from taxes levied by the city specifically for
the capital improvement fund and such sums as the council may from
time to time appropriate from the general reserve fund.
(Prior code § 5-21)
All receipts accruing to the city from the operation of parking
meters on streets and city-owned or leased lots, operation of parking
garages and parking enforcement activities are all collected for a
special purpose, within the meaning of Section 14 of Article XI of
the charter of the city, and shall be credited to the parking fund,
which is created.
(Prior code § 5-22; Ord. 5055 § 1, 1994)
Money in the parking fund shall be expended for the acquisition,
installation, operation, maintenance, repair and replacement of parking
meters, and expenses incidental thereto, as well as enforcement activities
in connection with both on-street and city-owned or leased lots; architectural
and engineering studies and analyses, the acquisition by purchase,
condemnation or lease, installment, improvement, operation, maintenance,
repair and replacement of off-street parking facilities and expenses
incidental thereto, including costs and expenses incurred in condemnation
proceedings, whether successfully concluded or abandoned; and expense
incurred in connection with proposals or proceedings for acquisition
of off-street parking facilities, whether such proposals or proceedings
are carried out or abandoned. Monetary transfers from the parking
fund to the general fund are permissible subject to approval of the
city council.
(Prior code § 5-24; Ord. 5023 § 1, 1993; Ord. 5055 § 2, 1994)
To comply with the provisions of Article 5 of Chapter 1 of Division
1 of the State
Streets and Highways Code, with particular reference
to the amendments made thereto by Chapter 642, Statutes of 1935, there
is created in the city treasury a special fund to be known as the
"gas tax fund."
(Prior code § 5-26)
All moneys received by the city from the state under the provisions
of the State
Streets and Highways Code for the acquisition of real
property or interests therein for, or the construction, maintenance
or improvement of streets or highways other than state highways shall
be paid into the gas tax fund.
(Prior code § 5-27)
All moneys in the fund created by Section
4.64.050 shall be expended exclusively for the purposes authorized by, and subject to all of the provisions of Article 5, Chapter 1, Division 1, of the State
Streets and Highways Code.
(Prior code § 5-28)
There is created an equipment reserve which is established for
the purpose of setting aside money for acquisition of, or assisting
in the acquisition of new and replacement of depreciating vehicles
to:
A. Permit
acquisition of equipment when needed;
B. Provide
more uniformity in annual equipment replacement costs;
C. Make
available a budget figure which reflects actual annual cost; and
D. Make
available a divisional budget figure which can, in turn, be used for
appropriate cost accounting.
(Prior code § 5-29)
A. The
equipment reserve shall be funded by amounts derived through the depreciation
of vehicles based on a schedule submitted by the city manager as a
part of the annual general budget, and such sums as the council may
from time to time appropriate. The director of finance and administrative
services is authorized to transfer to the equipment reserve account
periodically throughout the year such amounts from accounts included
in the general budget as adopted by the council as reflect the depreciation
of the vehicles.
B. For
the purposes of this chapter, "vehicles" includes all wheeled equipment,
whether self-propelled or drawn, used for general government purposes.
(Prior code § 5-30)
Expenditures from the equipment reserve fund may be authorized
by the council by the adoption of the general budget or by supplemental
appropriation.
(Prior code § 5-31; Ord. 4977 § 1, 1991)
A city-wide petty cash, change fund and small checking account
pool is created. Petty cash funds and small checking accounts will
be established for the payment of cash expenditures provided for in
the budgets of city divisions that cannot conveniently and economically
be paid by regular city warrant. Change funds will be established
to facilitate operating departments for the collection and payment
of money from and to customers. The aggregate of these funds shall
not exceed forty-five thousand dollars and is to be administratively
allocated to each city division by the director of finance and administrative
services.
(Prior code § 5-32; Ord. 4977 § 1, 1991; Ord. 5052 § 1, 1994; Ord. 5153 § 1, 1997; Ord. 5167 § 1, 1997; Ord. 5257 § 1, 2000)
When making demands for the replenishment of petty cash funds,
the person entrusted with such funds shall approve and account for
all disbursements; and the amounts so expended shall be charged against
proper appropriations.
(Prior code § 5-33)
The finance and administrative service divisions shall establish
policies and procedures for the audit and verification of petty cash
disbursements.
(Prior code § 5-34)
City-wide procurement card and restricted credit card usage
is authorized. Issuance of procurement cards to employees shall be
approved by the city manager and the director of finance and administrative
services. The director of finance and administrative services is authorized
to issue restricted gasoline and telephone credit cards. The purpose
of issuing procurement cards is to provide an efficient method for
the purchase of goods and services within existing city policies,
ordinances and budgetary practices.
(Ord. 5154 § 2, 1997; Ord. 5267 § 1, 2000)
A general reserve fund is created to be known as the "self-insurance
liability reserve fund" which is established for the purpose of setting
aside money for the payment of any liability incurred by the city
arising out of ownership of property or acts of its employees as required
by law.
(Prior code § 5-195)
The self-insurance liability reserve fund shall be funded by
amounts appropriated by the council as a part of the annual general
budget and such sums as the council may from time to time appropriate
thereto.
(Prior code § 5-196)
Moneys in the self-insurance liability reserve fund shall be
invested to the same extent as any other city funds are being invested.
All receipts accruing from such investments, together with any interest
received therefrom, shall be collected for a special purpose within
the meaning of Section 14 of Article XI of the charter of the city
and shall be credited to the self-insurance liability reserve fund.
(Prior code § 5-197)