The following city fund structure is hereby created:
(01) General Fund
(06) Gas Tax Fund
(07) Sanitation Fund
(08) Special Assessment Fund
(09) Sewer Fund
(10) Parking Fund
(11) Water Utility Fund
(12) Stores and Equipment Fund
(13) Trust and Agency Fund
(14) Bond
(16) Redevelopment Fund
(17) Housing Fund
(22) Grants Fund
All assets, liabilities, reserves, surpluses and cash balances
of the City shall be carried in, revenues shall be received into,
and expenditures shall be made from the accounting entities created
hereby, which shall be termed "funds." The Finance Director is authorized
to make transfers between funds to facilitate normal accounting requirements.
Each such fund shall receive the revenues from the sources and
be used for the purposes set forth in this Chapter.
(Ord. 2343 6-26-79; Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
A "General Fund" is hereby created into which shall be paid
all revenues of and accruing to the City which are not otherwise dedicated
to, accrued by, or ordered hereby to be deposited to the credit of
another fund. Appropriations and disbursements from the General Fund
shall be made for such purposes as the City Council shall by annual
budget resolution provide.
(Ord. 2343 6-26-79)
(Ord. 2343 6-26-79)
(Ord. 2343 6-26-79)
(Ord. 2343 6-26-79)
A "Gas Tax Fund" is hereby created to receive, disburse and
account for the City's apportionment and allocation of its proportion
of the State Motor Vehicle Fund License Tax proceeds and from the
Highways Users Tax Fund as provided in the Streets and Highways Code
of the State of California, and as amended, and from Los Angeles County
under its formula for allocation of monies it receives under said
Code, and as amended, and any other allocations by said County under
its Highways Through Cities policy and program. Separate revenue and
expenditure accounts for monies allocated, received under each of
the above sections and programs, shall be maintained within said fund.
Disbursements from said fund shall be expended exclusively and
directly for highway purposes and exclusively for acquisition of right-of-way
for, and construction of routes on, the select system of public streets
and highways, as provided by state law, county policy under such law,
as interpreted by appropriate laws, administrative, financial or judicial
rulings and interpretations; provided, however, that up to sixty percent
of the monies allocated under said code provisions for street maintenance
may be used for that purpose and monies allocated under said code
provisions for engineering costs and administrative expenses may be
used for that purpose in respect to streets and roads, and monies
allocated and received from Los Angeles County under said code provisions
governing its Highways Through Cities policy and program shall be
utilized as provided for in said county policies.
All procedures, reports and requirements of the State Controller,
State Department of Finance, State Division of Highways, Los Angeles
County Board of Supervisors and the Los Angeles County Road Department
and its Commissioner shall be complied with in the administration
and accounting for this fund, so long as consistent with applicable
state laws, interpretations and rulings made thereunder.
A "Sanitation Fund" is hereby created to receive, disburse and
account for all fees, charges and monies accruing to the City by virtue
of its refuse collection charge, any contracts to collect and dispose
of such refuse, and any other incidental revenues or grants received
as a direct result of the City's refuse collection and disposal system.
Amount held in such sanitation fund shall be used solely for
the operation, maintenance, overhead, contract payments and any other
such expense directly or indirectly attributable to the refuse collection
and disposal system of the City of Inglewood.
Amounts contained in the Sanitation Fund from time to time may
be borrowed to pay other operating expenses of the city in a fiscal
emergency; however, amounts borrowed from such accounts shall be reimbursed
to such accounts as soon as possible with normal City revenues such
as tax revenues, interest earnings and other revenues.
(Ord. 2017 12-26-69; Ord. 2428 9-28-82)
A "Special Assessment Fund" is hereby created to receive, disburse
and account for, and to contain the cost balances, assets, liabilities,
reserve and surpluses of any special assessment project initiated
by the City under all assessment proceedings maintained pursuant to
state law.
The fund shall be made up of a separate set of accounts for
each specific project or district established by the City Council
so as to maintain the accounting and legal integrity of each such
proceeding separate from any other such assessment proceeding or project.
Disbursements from said fund shall be used exclusively for the
expenses of, payments for, and costs attendant to specific assessment
projects or districts for which revenues are received, and the maintenance
thereof, in accordance with said Code and all applicable state laws
and interpretations thereof.
In addition to the special assessment projects or districts
established and accounted for under all applicable state laws, the
City Council may by ordinance establish assessment projects or programs
and require accounting therefor through special accounts within said
Special Assessment Fund.
All assessments shall be spread among benefitted properties
in accordance with Council policy, with applicable state law and as
interpreted by judicial decision, and within the City Charter, ordinances
and Council policy.
All assessment projects and programs authorized by said Charter
and by state law are hereby authorized to be proceeded on and under
by the City Council on its order, following applicable procedural
steps and determinations. Said Special Assessment Fund shall be the
accounting instrumentality therefor, and the Finance Director is directed
to maintain such accounts as are appropriate, and records necessary
to provide a full fiscal accounting to the Council and to benefitted
and assessed property owners.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
A "Sewer Fund" is hereby created to receive, disburse and account
for all fees, charges and monies accruing to the city by virtue of
owning and operating its sanitary sewer system or by contracting to
dispose of sanitary sewage emanating from the City and, more specifically,
all monies collected under the City's sewer connection permit fee
provisions as designated in this Code. All other incidental revenues
or grants received as a direct result of the City's sanitary sewer
system shall also accrue to said fund.
Disbursements from said fund shall be used for the following
purposes only:
(a)
Any
lawful purpose designated in the City's sewer connection policies
as designated in this Code.
(b)
Any
lawful purpose set forth in the State Health and Safety Code.
(c)
The
costs of operating, maintaining, expanding, building, rebuilding,
renovating, improving or not meeting the expenses of said sanitary
sewer system.
(d)
To pay
engineering costs, mileage expense, overhead costs and instruction
costs incurred in the construction of relief sewers.
(e)
To pay
refunds as authorized by the City's sewer connection policies.
(f)
To repay,
with interest, monies advanced to the Sewer Fund from any other fund.
(g)
Any
other sewer purpose as the council may be annual budget resolution
provide.
(Ord. 96-07 4-9-96)
(Ord. 2269 10-26-76)
A "Stores and Equipment Fund" is hereby created for the purpose
of purchasing, maintaining and paying al expenses attendant to the
operation of motorized and automotive equipment; office equipment,
materials and supplies; and the provision of central duplication and
mail services for all City departments, division, offices and agencies
whatsoever.
Said fund shall include the cash balances, assets, liabilities,
reserves, and surpluses of the Stores Fund, and all automotive equipment
and office machine operating replacement and depreciation funds and
accounts as they exist as of the passage of this Section. The Council
may, at is discretion, appropriate additional grants of assets or
money to such fund.
The fund shall be maintained in four parts: stores accounts,
equipment accounts, office machine accounts, and central service accounts.
Disbursement from said fund shall be made in accordance with
and for such expenses as council by resolution shall provide. The
Finance Director shall charge each department and accounting entity
with its withdrawals and expenses applicable hereto not less than
once each month.
(Ord. 2017 12-26-69; Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
Within the Stores and Equipment Fund the stores division of
accounts shall contain and account for the existing inventories of
the Finance and Water Department central stores division of accounts
of said Stores and Equipment Fund and be considered as assets thereof.
Said stores accounts shall be reimbursed for purchases, from the budgetary
accounts of the using departments and funds.
Within the Stores and Equipment Fund the equipment division
of accounts shall be credited with the ownership, and shall account
for the cost of purchase, maintenance and replacement, and shall be
the accounting entity for all existing automotive, motorized, and
such other mechanized equipment of the City as the Finance Director
shall provide, and such equipment shall be considered as assets thereof.
Additional equipment shall not be purchased by said fund, but by the
several operating funds and then contributed to said fund for future
maintenance, operation and replacement. Said equipment accounts shall
receive revenue from equipment rental charges levied against and paid
by the several operating departments, and from the appropriate funds
of the City, from insurance recoveries on indemnified losses, from
rentals, from service fees charged to other organizations when and
as appropriate, and from miscellaneous charges for services rendered.
Disbursements from said equipment accounts of said fund shall
be made for all salaries, fringe benefits, expenses of materials and
services directly attributable to the operation, maintenance and replacement
of such equipment, except for driver's salaries, for applicable capital
outlay and improvements, and for such other applicable direct or overhead
expenses as the Council may by annual budget resolution provide.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
Within the Stores and Equipment Fund the office equipment division
of accounts shall be credited with the ownership, and shall account
for the cost of maintenance and replacement, and shall be the accounting
entity for all existing office equipment, and such other office equipment
of the City as the Finance Director shall provide, and such equipment
shall be considered assets thereof. Additional office equipment shall
not be purchased by said fund, but by the several operating funds
and then contributed to said fund for future maintenance, operation
and replacement. Said office equipment accounts shall receive revenue
for equipment rental charges levied against and paid by the several
operating departments from the appropriate funds of the City, and
from miscellaneous charges for services rendered.
Disbursements from said office equipment accounts of said fund
shall be made for all salaries, fringe benefits, expenses of materials
and service directly attributable to the maintenance, servicing, repair
and replacement of such office equipment, for applicable capital outlay,
and for such other applicable direct or indirect expenses as the Council
may by annual budget resolution provide.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
Within the Stores and Equipment Fund the central service division
of accounts shall be credited with the ownership, and shall account
for the cost of operation, maintenance and replacement, and all expenses
attendant to the operation of, and shall be the accounting entity
for all central duplicating, reproduction and mail services for all
City departments, and such other central service functions as the
Finance Director shall provide, and such equipment shall be considered
as assets thereof. Said central service accounts shall receive revenue
from service charges levied against and paid by the several operating
departments from the appropriate funds of the City, and from miscellaneous
charges for services rendered.
Disbursements from said central service accounts of said fund
shall be made for all salaries, fringe benefits, expenses of materials
and services directly attributable to the operation, maintenance,
servicing, repair and replacement of such central service activities,
for applicable capital outlay and for such other applicable direct
or indirect expenses as the Council may by annual budget resolution
provide.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
A "Trust and Agency Fund" is hereby created to receive, disburse
and account for all monies and assets held in trust for a specified
purpose, not otherwise mentioned in this Chapter, or which are held
by the City as agent for another, and also shall include cash reserves
and unspent appropriations appropriated in prior fiscal years but
which have not reverted to the fund from which they were originally
appropriated and are being held in anticipation of future expenditure
for specified purposes. Separate accounts shall be maintained within
such fund for each trust, agency item, and appropriation. Monies in
said fund shall be disbursed only under terms set out in the trust
agreement, appropriation or order of the Council, whichever is appropriate,
or as the Council may by annual budget resolution provide.
Said fund shall include all present suspense accounts and such
other general accounts as the Finance Director shall determine as,
in his discretion, are necessary for the proper administration of
the fund and the fiscal integrity of the City government.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
(Ord. 2343 6-26-79)
(Ord. 2386 11-4-80)
A "Redevelopment Fund" is hereby created to receive, disburse,
and account for all monies accruing to the City for use in redevelopment
projects. These monies can accrue from Federal grants, private sources,
or from within City resources as directed by the City Council.
(Ord. 2024 7-30-70)
A "Housing Fund" is hereby created to receive, disburse, and
account for all monies accruing to the City for use in the Federally
subsidized rent programs. These monies can accrue from Federal grants,
private sources, or from within City resources as directed by the
City Council.
(Ord. 2269 10-26-76)
(Ord. 2343 6-26-79)
(Ord. 2343 6-26-79)
(Ord. 2343 6-26-79)
A "Water Utility Fund" is hereby created effective July 1, 1975,
to receive, disburse, and account for all revenues accruing to the
City from the operation of its water system, including the issuance
of debt. Said fund shall include the cash balances, assets, liabilities,
reserves and surpluses of said water utility system and shall be accounted
for as an enterprise fund.
Disbursements from said fund shall be used for the expenses
of operating, maintaining, expanding, building, rebuilding, renovating,
or in any way improving or meeting the expenses of said water system,
including such in lieu of tax, service, overhead, rental and return
on investment charges to other City funds as the Council shall by
ordinance, resolution or annual budget provide.
(Ord. 2269 10-26-76)
A "Grants Fund" is hereby created to receive, disburse, and
account for monies accruing to the City for use in state and Federal
assistance programs. These monies can accrue from state grants, Federal
grants, private sources, or from within City resources as directed
by the City Council.
(Ord. 2343 6-26-79)
The City Council shall make all appropriations, by annual budget
resolution or amendments thereof. The Administrative Officer shall
be responsible for the preparation and recommendation of said budget,
and for its administration after adoption by the Council.
The recommended and subsequently adopted budget shall consist
of revenues and appropriations for each fund enumerated in this Chapter.
Within each fund there shall be recommended revenues and appropriations.
Appropriations shall be further subdivided into amounts for each of
the several departments. Within said departmental appropriations,
the Administrative Officer may submit program budget subdivisions
for such organizational divisions and sections and such line items
therein, as in his discretion will provide the Council with financial
information adequate to determine the fiscal policies and program
objectives of the City for the succeeding fiscal year.
Each said departmental, divisional and sectional program budget
shall contain within it recommended appropriations within the following
categories:
The Administrative Officer shall have the authority to transfer
monies between line items and between and within organizational division
and section activity and program budgets without restriction as to
amount. The Administrative Officer may transfer monies between personal
service, maintenance and operation, and capital outlay and improvement
accounts up to the amount of $5,000 without approval of the Council;
however, the City Council shall have the exclusive authority to approve
any such transfer exceeding that amount.
The said Administrative Officer shall secure the prior approval
of the Council to transfer monies from the contingency account of
any fund to any specific line item or departmental account.
The appropriation for any department, division, section or program
account shall not be exceeded by any transfer unless a similar reduction
is made in another account, or a transfer made from contingencies.
The budget shall establish the number of authorized positions
to be filled by employees, which total number may not be exceeded
without the specific prior approval of the Council. The Administrative
Officer shall have the authority to transfer authorized positions
between departments, divisions and sections, but not between funds,
provided that the total fund appropriation is not exceeded, the new
salary is at the same or a lower level and dollar amount than the
prior incumbent and that monies to cover the necessary appropriation
are transferred in accordance with the foregoing Section of this Article.
The recommended annual budget prepared by the Administrative
Officer and submitted to the City Council shall, where possible, show
the comparable actual expenditures made for each line item in each
department, division, section or program and fund for the prior full
fiscal year, and the actual revised appropriation, including all transfers,
for the current fiscal year in such a way that a true and complete
budgetary history of the City's operation may be provided the Council
for its information and review.
The Finance Director shall be the disbursing officer of the
City. He or she shall be provided by the City Clerk a copy of each
ordinance, resolution or Council action pertaining to the fiscal affairs
of the City. The Finance Director shall not approve the payment of
any bills or demands on the City treasury until the following conditions
are met:
(a)
That
he or she has satisfied himself both as to the fund to be charged
and as to the legality of the payment requested;
(b)
That
sufficient monies are available for payment of same in the fund to
be charged;
(c)
That
an appropriation has been made by the Council or an appropriate, legal
budgetary transfer made;
(d)
That
such other conditions are met as Council may by ordinance or resolution
have provided, or as may be required by State law.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
The Finance Director shall keep a record of each fund showing
the cash and unencumbered balances of each. He or she shall keep appropriate
records sufficient to show each demand issued and payment made, and
its date, number, payee, amount, fund and account charged therefor.
The Finance Director is also empowered to make interfund charges and
transfers where legally permissible, provided that an appropriation
has been made by the Council.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
The Finance Director shall certify that for each payment on
each purchase order, contract or disbursement document sufficient
monies are available for payment in the fund and account or accounts
to be charged. He or she also shall be charged with custody of and
be responsible for all books of account, papers, records and contracts
pertaining to the fiscal transactions of the City.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
All claims or demands against the City shall be made in writing and filed with the Finance Director, and shall set forth in reasonable detail for what the claim or demand is presented. In the case of materials, supplies or services, any claim must be accompanied by a written statement, document or invoice, and have thereon the purchase order number, agreement or contract number, or some reference to the transaction authorization, pursuant to which such claim or demand is made. Said Finance Director shall cause all claims to be pre-audited and investigated to insure compliance with Section 2-238 and his or her approval thereof shall be signified prior to payment.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
When any claim or demand meets all legal requirements, the Finance
Director shall release a City warrant or check for the same as allowed,
which warrant or check shall be signed by the Finance Director and
countersigned by the Mayor. Upon presentation of a warrant or check
properly executed, the amount shall be paid out of the City Treasury.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
Only one demand for each payroll period need be prepared and
presented for payrolls incurred for and on behalf of the City. Such
demand shall indicate thereon the total amount thereof, amounts to
be charged against each fund, and the certification of the Finance
Director and Personnel Officer that all persons listed on said payroll
are entitled to the payment listed thereon in the amount specified.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
Only one warrant need be drawn for each payroll, against a "City
of Inglewood Payroll Clearing Account," and the proceeds thereof shall
be deposited in said account in a bank approved by the Council as
a depository of City monies, and shall be used by the Finance Director
in the payment of the payroll by payroll checks. Said checks shall
be drawn by his or her sole signature or by the sole signature of
an authorized deputy. Such checks so drawn and executed shall be valid
and paid on presentation when properly endorsed. The payroll check
properly endorsed by the payee shall be sufficient receipt or voucher
for the disbursement or payment represented by such check.
Said Finance Director shall keep appropriate records to show
the date, number, payee and amount of each payroll check, and shall
reconcile such account at least once each month.
(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
The Finance Director shall have available for Council inspection
at each Council Meeting, appropriate listings to show all claims and
demands against the City as approved and paid by him or her subsequent
to the previous Council Meeting. Accounting records shall show the
date, number, amount, payee, fund and account charged for each demand,
claim or payment.
After approval by the Council, the City Clerk shall certify
on the listing of demand or claim presented by the Finance Director
to the Council the following—"The above demands were approved
by the City Council at its meeting of _____ 20 __, except as hereinafter
noted," and any exception will thereon then be so noted.
(Ord. 2017 12-26-69; Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)
Unless otherwise required by law, all monies received by the
City shall be deposited in one account in such bank or banks as the
City Council shall direct or approve. Such transfer as may be necessary
shall be made between banks by using checks made payable to the "City
of Inglewood Only."
The Mayor shall name the bank or banks that shall redeem warrants,
signed by the proper officer or officers, for claims or demands which
have previously been approved by the City Council, and shall approve
such agreements with such banks as may be contemplated by law in connection
with the deposit of public monies.
(Ord. 20-16 9-22-20)
