A sum of up to, but not exceeding, $2,000 is appropriated from the city’s general fund to the city petty cash and change fund for the purpose of making minor disbursements ($50.00 or less) and making change; and the city manager or their designee is authorized, from time to time, to reimburse the petty cash and change fund for actual expenses incurred for such purposes. The fund shall be administered by the city of Shoreline in accordance with regulations providing for such lawful administration.
(Ord. 6 §§ 1, 2, 1995; Ord. 114 § 1, 1997; Ord. 380 § 1, 2005; Ord. 551 § 1, 2009; Ord. 619 § 1, 2011; Ord. 656 § 1, 2013; Ord. 801 § 1, 2017)
A. 
There is created a fund to be known as the “General Fund” to be used to pay the expenses and liabilities of the city not required to be paid from another fund.
B. 
Police Investigations Account Established.
1. 
There is hereby created an account within the general fund, designated as the “Police Investigations Account,” to be used exclusively for undercover police activities under the control and supervision of the police chief or their designee.
2. 
The sum of $5,000 is appropriated from the general fund to the police investigations account and the city manager, or their designee, is authorized to reimburse the account for expenses incurred in carrying out the purposes of the account.
(Ord. 50 § 1, 1995; Ord. 109 § 1, 1997; Ord. 511 § 1, 2008)
There is created a fund to be known as the “Street Fund,” to account for maintenance and improvement of the city’s street and traffic systems.
(Ord. 1007 § 1(A), 2024)
There is created a fund to be known as the “Equipment Replacement Fund” to account for the depreciation of all equipment for future replacement.
(Ord. 50 § 4, 1995; Ord. 419 § 3, 2006)
There is created a fund to be known as the “Equipment Operations and Maintenance Fund” to account for the costs of operating and maintaining city vehicles, their auxiliary components, and other major pieces of equipment.
(Ord. 50 § 5, 1995; Ord. 1007 § 1(B), 2024)
There is created a fund to be known as the “Surface Water Utility Enterprise Fund” to be used to account for the proceeds of the surface water utility fee and associated revenue sources that need to be tracked separately and are restricted to expenditure for a surface water utility.
(Ord. 50 § 6, 1995; Ord. 419 § 4, 2006)
There is created a fund to be known as the “Unemployment Fund” to account for the reimbursement of unemployment benefits paid by the Employment Security Department of the state and chargeable to the city. Deposits shall be budgeted as a transfer to the fund from city operating funds on a yearly basis or other intervals as determined by the city council.
(Ord. 98 § 1, 1996)
There is created a fund to be known as the “Debt Service Fund” to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest.
(Ord. 98 § 3, 1996)
There is created a fund to be known as the “Park Impact Fees Fund” to account for the collection and use of park impact fees.
(Ord. 820 § 1, 2018)
A. 
There is created a fund to be known as the “Tree Fund,” to account for all fees identified in the Shoreline Municipal Code for such a fund, including fees in lieu of replacement trees, mitigation fees, civil fines, penalties, and settlements received by the city for unpermitted removal of or damage to public or private trees, donations, grants, and other resources designated by the city council for the planting, care, and maintenance of public trees.
B. 
Monies in the tree fund may be used for the following purposes:
1. 
Purchasing and planting public trees by the city on public rights-of-way or city-owned or city-managed public land;
2. 
Maintaining public trees, including but not limited to pruning, watering and removal;
3. 
Employing a qualified arboriculture or urban forestry professional, or contracting with such a professional for arboriculture or urban forestry-related services;
4. 
Contracting for services to support management and health of the city’s urban forest;
5. 
Acquiring, maintaining, and preserving forested areas within the city;
6. 
Education and outreach on the benefits of trees and tree protection, including costs related to the city’s observance of Arbor Day;
7. 
Providing tree vouchers to city residents for the purchasing and planting of trees on private property within the city;
8. 
Purchasing trees for distribution to city residents for planting on private property within the city; or
9. 
Other purposes related to trees as determined by the city council.
(Ord. 1007 § 1(C), 2024; Ord. 1039 § 1, 2025)
There is created a fund to be known as the “Custodial Fund” to account for assets held by the city as an agent for individuals, private organizations, other governmental units, and/ or other funds.
(Ord. 98 § 4, 1996; Ord. 915 § 1, 2020)
A. 
General Capital Fund. There is created a fund to be known as the “General Capital Fund” to account for resources which are designated for general capital purposes to be used for the acquisition or construction of general facilities, parks, recreational facilities, or open space capital projects.
B. 
Roads Capital Fund. There is created a fund to be known as the “Roads Capital Fund” to account for resources which are designated for roads capital purposes to be used for pedestrian/nonmotorized projects, transportation system preservation projects, safety/operation projects, and other roads and transportation-related capital projects.
(Ord. 98 § 5, 1996; Ord. 419 § 7, 2006)
There is created a fund to be known as the “Housing Trust Fund” to account for the collection and use of revenues to be used to support affordable housing.
(Ord. 820 § 1, 2018)
A. 
There is created a fund to be known as the “municipal art fund” to account for resources which are transferred from other funds, secured from grants, or donated by the private sector and designated to provide visual art in public places. Ending fund balances, including interest earned on transferred funds, shall be carried over from year to year.
B. 
Each capital project included in the adopted capital improvement program, except for projects in the city facilities – major maintenance fund, shall appropriate one percent of the construction project phase budget for that project and shall display this budgeted amount as public art plan funding. If the city council determines that the public interest would be better served, the council may increase, reduce, or eliminate this appropriation.
C. 
The city manager or designee shall promulgate rules of procedures for the financial administration of the municipal art fund and public art plan funding consistent with the city council-approved public art policy and adopted public art plan.
(Ord. 312 § 1, 2002; Ord. 874 § 1 (Exh. A), 2020)
There is created a fund to be known as the “General Reserve Fund” to account for unanticipated expenditures or temporary revenue shortfalls of a nonrecurring nature.
(Ord. 419 § 8, 2006)
There is created a fund to be known as the “Code Abatement Fund” to account for expenditures for abatement of public nuisances defined in SMC § 20.30.750. Costs associated with abatement shall be charged to the owner or other responsible party and recovered monies shall be deposited in the fund for future abatement efforts.
(Ord. 419 § 9, 2006)
There is created a fund to be known as the “Revenue Stabilization Fund” to account for a reserve equal to a three-year level of 10 percent of economically sensitive operating revenues.
(Ord. 483 § 4, 2007)
There is created a fund to be known as the “state drug enforcement forfeiture fund” to account for funds received from the state of Washington through King County representing the city’s share of assets seized and forfeited during the joint investigations of illegal drug activity with state agencies.
(Ord. 553 § 1, 2009)
A. 
Federal Drug Enforcement Forfeitures Fund. There is created a fund known as the “federal drug enforcement forfeiture fund” to account for funds seized and forfeited during the joint investigations of illegal drug activity with federal agencies.
B. 
Federal Treasury Forfeitures Fund. There is created a fund known as the “federal treasury forfeitures fund” to account for funds seized and forfeited during the joint investigations of electronic crime activity with federal agencies.
(Ord. 553 § 2, 2009; Ord. 599 § 1, 2011)
There is created a fund to be known as the “wastewater utility enterprise fund” to account for the proceeds of the wastewater utility fee and associated revenue sources that need to be tracked separately and are restricted to expenditure for a wastewater utility.
(Ord. 774 § 1, 2017)