Drafter
Clerk 02/06/2013
Title
AN ORDINANCE relating to county funds; amending Ordinance 12076, Section 36, and K.C.C. 4.10.110, Ordinance 12076, Section 12, and K.C.C. 4.08.020, Ordinance 12076, Section 7, as amended, and K.C.C. 4.08.030, Ordinance 12076, Section 11, as amended, and K.C.C. 4.08.035, Ordinance 12076, Section 13, as amended, and K.C.C. 4.08.045, Ordinance 3581, Section 3, as amended, and K.C.C. 4.08.050, Ordinance 14596, Section 1, as amended, and K.C.C. 4.08.055, Ordinance 15961, Section 1, as amended, and K.C.C. 4.08.056, Ordinance 16976, Section 3, and K.C.C. 4.08.058, Ordinance 12076, Section 14, and K.C.C. 4.08.060, Ordinance 5868, Sections 1 and 2, and K.C.C. 4.08.065, Ordinance 12076, Section 15, as amended, and K.C.C. 4.08.070, Ordinance 14793, Section 2, as amended, and K.C.C. 4.08.082, Ordinance 15966, Section 2, and K.C.C. 4.08.083, Ordinance 14714, Section 3, and K.C.C. 4.08.085, Ordinance 12076, Section 16, as amended, and K.C.C. 4.08.090, Ordinance 14509, Section 31, and K.C.C. 4.08.095, Ordinance 12076, Section 18, as amended, and K.C.C. 4.08.110, Ordinance 9948, Section 1, and K.C.C. 4.08.150, Ordinance 12089, Section 5, as amended, and K.C.C. 2.46.030, Ordinance 14482, Section 18, and K.C.C. 2.49.170, Ordinance 14482, Section 57, as amended, and K.C.C. 4.40.005, Ordinance 12089, Section, as amended, and K.C.C. 4.40.015, Ordinance 6111, Section 8, as amended, and K.C.C. 4.40.110, Ordinance 12076, Section 24, as amended, and K.C.C. 4.08.190, Ordinance 8300, Section 2, as amended, and K.C.C. 2.48.020, Ordinance 14482, Section 5, and K.C.C. 2.49.020, Ordinance 16835, Section 1, and K.C.C. 4.08.199, Ordinance 12076, Section 25, as amended, and K.C.C. 4.08.210, Ordinance 12076, Section 26, as amended, and K.C.C. 4.08.220, Ordinance 12076, Section 27, and K.C.C. 4.08.230, Ordinance 9268, Sections 1 and 2, as amended, and K.C.C. 4.08.235, Ordinance 12076, Section 29, as amended, and K.C.C. 4.08.250, Ordinance 12076, Section 30, and K.C.C. 4.08.265, Ordinance 14270, Section 2, and K.C.C. 4.08.275, Ordinance 12076, Section 32, as amended, and K.C.C. 4.08.280, Ordinance 11591, Section 1, as amended, and K.C.C. 4.08.290, Ordinance 12144, Sections 1 and 2, as amended, and K.C.C. 4.08.295, Ordinance 15078, Section 4, and K.C.C. 4.08.296, Ordinance 14008, Section 1, as amended, and K.C.C. 4.08.297, Ordinance 14005, Section 7, and K.C.C. 4.08.298, Ordinance 14306, Section 1, and K.C.C. 4.08.299, Ordinance 12575, Section 7, and K.C.C. 4.08.300, Ordinance 12925, Sections 1 through 7, as amended, and K.C.C. 4.08.305, Ordinance 13325, Sections 5 through 7, and K.C.C. 4.08.315, Ordinance 15955, Section 2, as amended, and K.C.C. 4.08.318, Ordinance 13326, Section 3, and K.C.C. 4.08.320, Ordinance 15961, Section 2, and K.C.C. 4.08.321, Ordinance 15|1013|51, Section 3, and K.C.C. 4.08.322, Ordinance 15551, Section 2, and K.C.C. 4.08.324, Ordinance 13733, Section 9, as amended, and K.C.C. 4.08.327, Ordinance 14222, Section 2, and K.C.C. 4.08.335, Ordinance 14227, Section 2, and K.C.C. 4.08.340, Ordinance 8|1013|75, Section 3, as amended, and K.C.C. 3.36.030, Ordinance 15973, Section 1, and K.C.C. 4.08.360, Ordinance 15968, Section 1, and K.C.C. 4.08.380, Ordinance 12075, Section 1, as amended, and K.C.C. 4.08.400, Ordinance 16861, Section 3, and K.C.C. 4.08.410, Ordinance 16861, Section 5, and K.C.C. 4.08.420, Ordinance 15896, Section 11, and K.C.C. 1.40.100, Ordinance 12075, Section 19, and K.C.C. 2.80.020, Ordinance 7590, Section 14, as amended, and K.C.C. 9.08.110, Ordinance 11617, Section 50, and K.C.C. 14.75.110 and Ordinance 13263, Section 33, as amended, and K.C.C. 23.24.140, adding a new chapter to K.C.C. Title 4A, adding a new section to K.C.C. chapter 10.04, adding new sections to K.C.C. chapter 4A.10, recodifying K.C.C. 4.08.005, K.C.C. 4.08.020, K.C.C. 4.08.030, K.C.C. 4.08.035, K.C.C. 4.08.045, K.C.C. 4.08.050, K.C.C. 4.08.055, K.C.C. 4.08.056, K.C.C. 4.08.057, K.C.C. 4.08.058, K.C.C. 4.08.060, K.C.C. 4.08.065, K.C.C. 4.08.070, K.C.C. 4.08.082, K.C.C. 4.08.083, K.C.C. 4.08.085, K.C.C. 4.08.090, K.C.C. |1013|.08.095, K.C.C. 4.08.110, K.C.C. 4.08.150, K.C.C. 4.08.190, K.C.C. 4.08.199, K.C.C. 4.08.210, K.C.C. 4.08.220, K.C.C. 4.08.230, K.C.C. 4.08.235, K.C.C. 4.08.250, K.C.C. 4.08.265, K.C.C. 4.08.275, K.C.C. 4.08.280, K.C.C. 4.08.290, K.C.C. 4.08.295, K.C.C. 4.08.296, K.C.C. 4.08.297, K.C.C. 4.08.298, K.C.C. 4.08.299, K.C.C. 4.08.300, K.C.C. 4.08.305, K.C.C. 4.08.315, K.C.C. 4.08.318, K.C.C. 4.08.320, K.C.C. 4.08.321, K.C.C. 4.08.322, K.C.C. 4.08.324, K.C.C. 4.08.327, K.C.C. 4.08.335, K.C.C. 4.08.340, K.C.C. 4.|1013|8.360, K.C.C. 4.08.380, K.C.C. 4.08.400, K.C.C. 4.08.410, K.C.C. 4.08.420, K.C.C. 1.40.100, K.C.C. 2.80.020, K.C.C. 9.08.110 and K.C.C. 23.24.140, decodifying K.C.C. 4.08.395 and repealing Ordinance 12076, Section 9, as amended, and K.C.C. 4.08.015, Ordinance 12076, Section 10, as amended, and K.C.C. 4.08.025, Ordinance 3521, Section 1, as amended, and K.C.C. 4.08.040, Ordinance 12076, Section 19, as amended, and K.C.C. 4.08.130, Ordinance 12076, Section 20, as amended, and K.C.C. 4.08.140, Ordinance 12076, Section 21, and K.C.C. 4.08.160, Ordinance 12076, Section 22, and K.C.C. 4.08.170, Ordinance 14482, Section 52, and K.C.C. 4.08.185, Ordinance 15270, Section 2, and K.C.C. 4.08.197, Ordinance 12076, Section 28, and K.C.C. 4.08.240, Ordinance 13302, Sections 1 and 2, as amended, and K.C.C. 4.08.325, Ordinance 13771, Section 1, and K.C.C. 4.08.330, Ordinance 14988, Section 1, and K.C.C. 4.08.345, Ordinance 15973, Section 2, and K.C.C. 4.08.370, Ordinance 15968, Section 2, and K.C.C. 4.08.390, Ordinance 6110, Section 4, as amended, and K.C.C. 4.32.020, Ordinance 10870, Section 486, and K.C.C. 21A.24.390, Ordinance 10870, Section 487, and K.C.C. 21A.24.400, Ordinance 10870, Section 488, and K.C.C. 21A.24.410, Ordinance 10870, Section 489, and K.C.C. 21A.24.420 and Ordinance 4341, Section 14, and K.C.C. 26.04.130.
Body
PREAMBLE:
The existing code on revenue and fiscal regulation, K.C.C. Title 4, was created for the most part in the 1970s and 1980s, though some provisions date back to at least the 1940s. Since the creation of K.C.C. Title 4, the title has been subject to many amendments each year. The cumulative effect of these amendments has been to create ambiguities and conflicts within the title, which make it difficult to apply the code effectively and predictably. The council determines that a new title on revenue and fiscal regulation, K.C.C. Title 4A, should be created, and material related to revenue and fiscal matters be codified in that title, and all other material in K.C.C. Title 4 that is not appropriate to be codified K.C.C. Title 4A should be codified in the appropriate titles.
BE IT ORDAINED BY THE COUNCIL OF KING COUNTY:
SECTION 1. There is hereby established a new chapter in K.C.C. Title 4A. This new chapter shall contain K.C.C. 4.08.005, as recodified by this ordinance, K.C.C. 4.08.020, as recodified by this ordinance, section 7 of this ordinance, K.C.C. 4.08.030, as recodified by this ordinance, section 11 of this ordinance, K.C.C. 4.08.035, as recodified by this ordinance, K.C.C. 4.08.045, as recodified by this ordinance, K.C.C. 4.08.050, as recodified by this ordinance, K.C.C. 4.08.055, as recodified by this ordinance, K.C.C. 4.08.056, as recodified by this ordinance, K.C.C. 4.08.057, as recodified by this ordinance, K.C.C. 4.08.058, as recodified by this ordinance, K.C.C. 4.08.060, as recodified by this ordinance, K.C.C. 4.08.065, as recodified by this ordinance, K.C.C. 4.08.070, as recodified by this ordinance, K.C.C. 4.08.082, as recodified by this ordinance, K.C.C. 4.08.083, as recodified by this ordinance, K.C.C. 4.08.085, as recodified by this ordinance, K.C.C. 4.08.090, as recodified by this ordinance, section 41 of this ordinance, K.C.C. 4.08.095, as recodified by this ordinance, K.C.C. 4.08.110, as recodified by this ordinance, K.C.C. 4.08.150, as recodified by this ordinance, as recodified by this ordinance, K.C.C. 4.08.190, as recodified by this ordinance, K.C.C. 4.08.199, as recodified by this ordinance, K.C.C. 4.08.210, as recodified by this ordinance, K.C.C. 4.08.220, as recodified by this ordinance, section 71 of this ordinance, K.C.C. 4.08.230, as recodified by this ordinance, K.C.C. 4.08.235, as recodified by this ordinance, K.C.C. 4.08.250, as recodified by this ordinance, K.C.C. 4.08.265, as recodified by this ordinance, section 76 of this ordinance, section 82 of this ordinance, section 83 of this ordinance, section 84 of this ordinance, section 85 of this ordinance, section 86 of this ordinance, section 87 of this ordinance K.C.C. 4.08.275, as recodified by this ordinance, K.C.C. 4.08.280, as recodified by this ordinance, K.C.C. 4.08.290, as recodified by this ordinance, K.C.C. 4.08.295, as recodified by this ordinance, section 96 of this ordinance, K.C.C. 4.08.296, as recodified by this ordinance, K.C.C. 4.08.297, as recodified by this ordinance, K.C.C. 4.08.298, as recodified by this ordinance, K.C.C. 4.08.299, as recodified by this ordinance, K.C.C. 4.08.300, as recodified by this ordinance, K.C.C. 4.08.305, as recodified by this ordinance, K.C.C. 4.08.315, as recodified by this ordinance, K.C.C. 4.08.318, as recodified by this ordinance, K.C.C. 4.08.320, as recodified by this ordinance, K.C.C. 4.08.321, as recodified by this ordinance, K.C.C. 4.08.322, as recodified by this ordinance, K.C.C. 4.|1013|8.324, as recodified by this ordinance, K.C.C. 4.08.327, as recodified by this ordinance, K.C.C. 4.08.335, as recodified by this ordinance, K.C.C. 4.08.340, as recodified by this ordinance, K.C.C. 4.08.360, as recodified by this ordinance, K.C.C. 4.08.380, as recodified by this ordinance, K.C.C. 4.08.400, as recodified by this ordinance, K.C.C. 4.08.410, as recodified by this ordinance, and K.C.C. 4.08.420, as recodified by this ordinance, K.C.C. 1.40.100, as recodified by this ordinance, K.C.C. 2.80.020, as recodified by this ordinance, K.C.C. 9.08.110, as recodified by this ordinance, section 148 of this ordinance, section 150 of this ordinance, K.C.C. 23.24.140, as recodified by this ordinance, section 157 of this ordinance, section 158 of this ordinance, section 159 of this ordinance, section 160 of this ordinance, section 161 of this ordinance and section 162 of this ordinance.
SECTION 2. K.C.C. 4.08.005 is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 3. Ordinance 12076, Section 9, as amended, and K.C.C. 4.08.015 are each hereby repealed.
SECTION 4. Ordinance 12076, Section 36, as amended, and K.C.C. 4.10.110 are each hereby amended to read as follows:
A. Whenever a new county fund shall be created, unless it is ((of a type described in K.C.C. 4.08.015)) a first tier fund, consideration shall be given to whether it should be a first tier fund, and the council shall consider the recommendation of the executive in this regard within forty-five days of receiving such recommendation. Any fund as to which no specific action is or has been taken within forty-five days to authorize specific fund investments under the first paragraph of RCW 36.29.020, as now or hereafter amended, shall be a second tier fund.
B. Whenever a new county fund is established with direction that all surplus ((monies)) moneys in the fund be invested for the benefit of that fund, or when such direction is given in connection with any county fund, such direction shall be deemed to mean only that ((monies)) moneys available but not required for immediate expenditure shall be invested for that fund according to the procedures and limitations contained in this chapter, and such direction shall not negate or affect the authority of the manager of the finance and business operations division, under the guidance of the executive finance committee, to include the retained cash balance in that fund as part of the residual treasury cash invested under the second paragraph of RCW 36.29.020, as now or hereafter amended, for the benefit of the ((county Current Expense)) general ((F))fund; except that if specific negative reference is made to this chapter and direction is expressly given that the ((Current Expense)) general ((F))fund shall not receive any earnings attributable to the fund in question, then and only then shall that particular fund be entitled to its proportionate share of any earnings resulting from residual treasury cash.
C. In case direction shall be given that certain ((monies)) moneys in a ((county)) fund be invested for the benefit of that fund, and no fund manager be provided for, then the director of the county department or office primarily responsible for expenditures from that fund shall be the fund manager.
SECTION 5. K.C.C. 4.08.020, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 6. Ordinance 12076, Section 12, and K.C.C. 4.08.020 are each hereby amended to read as follows:
A. There is hereby created ((an)) the airport operating fund. ((All receipts from the operation of the King County airport are to be deposited in the airport fund. The fund shall remain intact from year to year, and is pledged to the payment of all operating expenses, both interest and bond redemption of those bonds which were issued for the acquisition, construction or maintenance of the King County airport, and for the payment of all future maintenance, construction or operation of the airport or airport facilities.))
B. The fund shall be a first tier fund. It is an enterprise fund.
C. The director of the department of transportation shall be the manager of the fund.
D. All receipts from the operation of the King County international airport shall be deposited in the airport operating fund.
E. The fund shall remain intact from year to year, and is pledged to the payment of all operating expenses of the King County international airport, and for the payment of all future operations of the airport facilities.
NEW SECTION. SECTION 7. There is hereby added to the chapter established in section 1 of this ordinance a new section to read as follows:
A. There is hereby created the airport capital fund.
B. The fund shall be a first tier fund. It is an enterprise capital fund.
C. The director of the department of transportation shall be the manager of the fund.
D. All receipts from the Federal Aviation Administration shall be deposited in the fund.
E. The fund shall remain intact from year to year and is pledged to the payment of both interest and bond redemption of those bonds that were issued for the acquisition, construction or maintenance of the King County international airport.
SECTION 8. Ordinance 12076, Section 10, as amended, and K.C.C. 4.08.025 are each hereby repealed.
SECTION 9. K.C.C. 4.08.030, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 10. Ordinance 12076, Section 7, as amended, and K.C.C. 4.08.030 are each hereby amended to read as follows:
A. The council shall create by ordinance all accounting funds for which the council exercises appropriation authority. ((The county auditor shall review ordinances that establish such accounting funds for consistency with basic fund classification and accounting principles.))
B. The manager of the finance and business operations division may establish ((accounting)) administrative funds and subfunds for which appropriations ((are not)) might be required or ((which are mandated by state law or regulations and sub-funds and accounts as may be)) are necessary to meet legal, administrative and accounting requirements((; provided, that such funds, sub-funds and accounts)). These funds and subfunds shall be established consistent with generally accepted accounting principles and requirements ((established by state law and regulations)). For all ((such)) administrative funds and subfunds, ((sub-funds and accounts, the manager of the finance and business operations division)) the director of the department of executive services shall be the ((fund)) manager ((unless otherwise provided by ordinance)). The county may also establish trust and agency funds for its own resources that are not accounted for in other funds to comply with legal requirements or for fiscal management purposes.
C. This chapter uses generally accepted accounting principles bases fund definitions in sections 164, 165, 166, 167, 168, 169, 170, 171, 172, 173, 174, 175 and 176 of this ordinance.
NEW SECTION. SECTION 11. There is hereby added to the chapter created in section 1 of this ordinance a new section to read as follows:
A. Revenues dedicated to a specific fund by law or voter-approved measure must be used in compliance with RCW 43.09.210.
B. Dedicated revenue in a fund shall be described in the section in this chapter creating the fund and shall be included in the fund's current financial plan.
C. Nondedicated revenue shall be included in a fund's current financial plan. In addition, any fund is eligible to receive interfund loans if approved by the executive finance committee.
SECTION 12. K.C.C. 4.08.035, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 13. Ordinance 12076, Section 11, as amended, and K.C.C. 4.08.035 are each hereby amended to read as follows:
((Fund managers, for both first and second tier funds, have the following duties and responsibilities:
A.)) Each fund manager shall review((, determine the appropriateness)) and approve all expenditures from each fund ((for which he or she is the designated fund manager)).
((B. Each fund manager shall inform the manager of the finance and business operations division regarding the availability of funds for investment as provided in K.C.C. chapter 4.10.
C. Each fund manager may delegate part or all of their duties and responsibilities to the following; provided, that to be effective, each delegation shall be in writing identifying the extent and scope of the duties and responsibilities being delegated:
1. Employees subordinate to and in the same department as the fund manager; and
2. Directors or managers in other departments but only for discrete elements or activities related to a fund and for amounts within such fund)).
SECTION 14. Ordinance 3521, Section 1, as amended, and K.C.C. 4.08.040 are each hereby repealed.
SECTION 15. K.C.C. 4.08.045, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 16. Ordinance 12076, Section 13, as amended, and K.C.C. 4.08.045 are each hereby amended to read as follows:
((A. Public necessity requires that the existing system of the county for the disposal of solid waste, together with such extensions, additions or betterments thereto as may from time to time be authorized, maintained, conducted, operated and accounted for as a utility of King County. As a financially self-supporting utility, the solid waste system shall set aside reserve moneys for closure, postclosure maintenance, new area development, facility relocation and the improvement, replacement or extension of the life of capital facilities or the acquisition of landfill space outside of King County.
B. There is hereby created a landfill reserve fund for the sole purpose of accumulating and disbursing financial resources for the management and replacement of King County landfills as described in subsection D of this section. The fund shall be a first tier fund. The department of natural resources and parks shall be the fund manager.
C. The executive's proposed annual budget shall specify a per-ton amount, included within the solid waste disposal fees approved by council, that shall be used to fund the landfill reserve fund and an associated transfer from the solid waste fund to the landfill reserve fund. The funds shall be transferred and credited to the landfill reserve fund within thirty-five days of the end of the month in which the solid waste disposal action occurred.
D. All moneys deposited into the landfill reserve fund in accordance with this section shall be appropriated and used only for the management and replacement of King County landfills as follows:
1. Landfill closure and site restoration, including design work.
2. Reserve moneys for postclosure maintenance including but not limited to environmental monitoring, leachate pretreatment, gas extraction and site maintenance.
3. Facility relocation of existing support facilities as existing landfill disposal areas are closed and new areas developed, including design work.
4. New area development to provide new disposal areas within a landfill, including design work.
5. Facilities or programs to improve, replace or extend the life of system capital facilities or to acquire additional landfill space outside of King County.)) A. There is hereby created a landfill reserve fund.
B. The fund shall be a first tier fund. It is an enterprise capital fund.
C. The director of the department of natural resources and parks shall be the manager of the fund.
D. The executive's proposed annual budget shall specify a per-ton amount, included within the solid waste disposal fees approved by council, that shall be used to provide revenue backing for projects budgeted in the landfill reserve fund and an associated transfer from the solid waste fund to the landfill reserve fund. The transfers to and from the landfill reserve fund should occur monthly.
E. All moneys deposited into the landfill reserve fund in accordance with this section shall be appropriated and used only for the management and replacement of King County landfills as follows:
1. Landfill closure and site restoration, including design work.
2. Reserve moneys for postclosure maintenance including but not limited to environmental monitoring, leachate pretreatment, gas extraction and site maintenance.
3. Facility relocation of existing support facilities as existing landfill disposal areas are closed and new areas developed, including design work.
4. New area development to provide new disposal areas within a landfill, including design work.
5. Facilities or programs to improve, replace or extend the life of system capital facilities or to acquire additional landfill space outside of the county.
NEW SECTION. SECTION 17. There is hereby added to K.C.C. chapter 10.04 a new section to read as follows:
Public necessity requires that the existing system of the county for the disposal of solid waste, together with such extensions, additions or betterments thereto as may from time to time be authorized, maintained, conducted, operated and accounted for as a utility of King County. As a financially self-supporting utility, the solid waste system shall set aside reserve moneys for closure, postclosure maintenance, new area development, facility relocation and the improvement, replacement or extension of the life of capital facilities or the acquisition of landfill space outside of King County.
SECTION 18. K.C.C. 4.08.050, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 19. Ordinance 3581, Section 3, as amended, and K.C.C. 4.08.050 are each hereby amended to read as follows:
A. ((CREATION.)) There is hereby created ((an intragovernmental service fund to be known as)) the ((insurance)) risk management fund.
B. ((PERMISSIBLE USES. Permissible uses of the insurance fund shall be limited to the following:
1. Payment of claims and related costs;
2. Payment of negotiated settlements and related costs;
3. Payment of judgments and related costs;
4. Payment of costs incurred in litigation or in anticipation thereof, including but not limited to attorney's fees and the costs of discovery and witnesses;
5. Payment of insurance premiums and related costs;
6. Payment of program administration costs.
C. REVIEW. The operation of the insurance fund shall be reported and reviewed semiannually on or about March 31st and August 31st with the appropriate committee of the council. The report shall include the amounts of all expenditures made from the insurance fund, settlements by insurance carriers in behalf of the county, and all moneys recovered by the risk manager or civil division for recovery of losses. Expenditures for claims, negotiated settlements, insurance settlements, judgments, litigation and their related costs and costs of recovery, unrecovered losses and recovered moneys shall be individually identified.)) The fund shall be a first tier fund. It is an internal service fund.
C. The director of the department of executive services shall be the manager of the fund.
D. All receipts from rates charged for the fund's services to county agencies shall be deposited in the fund.
E. Uses of the fund shall be limited to:
1. Payment of claims and related costs;
2. Payment of negotiated settlements and related costs;
3. Payment of judgments and related costs;
4. Payment of costs incurred in litigation or in anticipation thereof, including but not limited to attorney's fees and the costs of discovery and witnesses;
5. Payment of insurance premiums and related costs;
6. Payment of program administration costs.
SECTION 20. K.C.C. 4.08.055, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 21. Ordinance 14596, Section 1, as amended, and K.C.C. 4.08.055 are each hereby amended to read as follows:
A. There is hereby ((established)) created the risk abatement fund.
B. ((This fund shall be a first tier fund managed by the office of performance, strategy and budget. The fund shall be used to process administrative and related costs associated with fund activity.)) The fund shall be a first tier fund. It is a special revenue fund.
C. The director of the office of performance, strategy and budget shall be the manager of the fund.
D. The fund shall be used to process administrative and related costs associated with fund activity.
SECTION 22. K.C.C. 4.08.056, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 23. Ordinance 15961, Section 1, as amended, and K.C.C. 4.08.056 are each hereby amended to read as follows:
A. There is hereby created the rainy day reserve fund ((for the purpose of accumulating revenues to be available for emergencies, as defined in subsection B. of this section. This fund shall be a first tier fund, fully invested for its own benefit. The director of the office of performance, strategy and budget shall be the fund manager.))
B. The fund shall be a first tier fund. It is a subfund of the general fund.
C. The director of the office of performance, strategy and budget shall be the manager of the fund.
D. The fund shall receive revenue when available in an annual or supplemental budget ordinance.
E. The ((rainy day reserve)) fund shall be used in the event of an emergency, as declared by a vote of the county council for the following purposes:
1. Maintenance of essential county services in the event that current expense fund revenue collections in a given fiscal year are less than ninety-seven percent of adopted estimates;
2. Payment of current expense fund legal settlements or judgments in excess of the county's ability to pay from other sources;
3. Catastrophic losses in excess of the county's other insurances against such losses; and
4. Other emergencies, as determined by the council.
SECTION 24. K.C.C. 4.08.057 is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 25. K.C.C. 4.08.058, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 26. Ordinance 16976, Section 3, and K.C.C. 4.08.058 are each hereby amended to read as follows:
A. There is hereby created the business resource center fund((, classified as an internal service fund for the purpose of accounting for financial resources for the full costing of operating, the fund shall be a first tier fund as described in this chapter. The manager of the business resource center shall be the manager of the fund. All earnings from interest and investments shall be deposited and credited to the fund. For the purpose of this section, "full costing" means all costs associated with operation, maintenance, rental, repair, replacement, central service cost and department overhead allocation)).
B. The fund shall be a first tier fund. It is an internal service fund.
C. The director of the department of executive services shall be the manager of the fund.
D. All receipts from rates charged for the fund's services to county agencies shall be deposited in the fund.
E. The fund shall be used to provide services in support of financial and budget enterprise software.
SECTION 27. K.C.C. 4.08.060, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 28. Ordinance 12076, Section 14, and K.C.C. 4.08.060 are each hereby amended to read as follows:
A. There is hereby created an ((E))employee ((B))benefits ((P))program fund. ((This fund shall be a first tier fund as described in K.C.C. 4.08. The Employee Benefits Program fund shall be used for the receipt and disbursement of moneys related to the dental, medical, life, and disability insurance claims, and other benefit plans of county employees, including the costs of administration.
B. Premium rates for the Employee Benefits Program fund shall be established such that sufficient revenues shall accrue to the fund to pay for the cost of each program's functions and all indirect costs allocated to that program, as determined by the director of the department of finance, and such that the cost of the program shall be borne by the participants of the program. Such rates shall take into consideration, but need not be limited to, the following factors: dental, medical, life insurance, and other benefit programs premium and administrative costs; claims reimbursement costs; county indirect costs; self-insured loss stabilization reserves; and income earned from the investment of idle cash.
C. The fund manager as designated in K.C.C. 4.08 is hereby authorized to charge each county department and agency, at the end of each fiscal month, a sum of money that represents the number of employees of that department and agency covered by an employer-paid benefit plan that month times the monthly premium established for that plan. The fund manager is also hereby authorized to charge county employees, retired employees and others, at the end of each fiscal month, a sum of money that represents the monthly premium established for the program for which the person(s) is/are enrolled.
D. The Employee Benefits Program fund shall seek to maintain an excess of assets over liabilities for each of the benefit programs accounted for by the fund.))
B. The fund shall be a first tier fund. It is an internal service fund.
C. The director of the department of executive services shall be the manager of the fund.
D. All receipts from rates charged for the fund's services to county agencies shall be deposited in the fund.
E.1. The fund shall provide for the receipt of revenues and disbursement of expenditures related to the dental, medical, life, and disability insurance claims, and other benefit plans of county employees, including the costs of administration. The fund shall seek to maintain an excess of assets over liabilities for each of the benefit programs accounted for by the fund.
2. Premium rates for the fund shall be established such that sufficient revenues shall accrue to the fund to pay for the cost of each program's functions and all indirect costs allocated to that program, as determined by the fund manager, and such that the cost of the program shall be borne by the participants of the program. Such rates shall take into consideration, but need not be limited to, the following factors: premium and administrative costs for dental, medical, life insurance and other benefit programs; claims reimbursement costs; county indirect costs; self-insured loss stabilization reserves; and income earned from the investment of available fund balance.
3. The fund manager is hereby authorized to charge each county department and agency at the end of each fiscal month a sum of money that represents the number of employees of that department and agency covered by an employer-paid benefit plan that month times the monthly premium established for that plan. The fund manager is also hereby authorized to charge county employees, retired employees and others, at the end of each fiscal month, a sum of money that represents the monthly premium established for the program for which the person is enrolled.
SECTION 29. K.C.C. 4.08.065, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 30. Ordinance 5868, Sections 1 and 2, and K.C.C. 4.08.065 are each hereby amended to read as follows:
A. There is hereby created an ((E))enhanced 911 ((E))emergency ((T))telephone ((S))system ((F))fund.
B. ((The Enhanced 911 emergency telephone system fund shall be used for the receipt and disbursement of revenues related to the provision of an enhanced 911 emergency telephone system in King County.)) The fund shall be a first tier fund. It is a special revenue fund.
C. The director of the department of executive services shall be the manager of the fund.
D. All receipts from the taxes imposed under K.C.C. chapter 4.34 shall be deposited in the fund.
E. The fund shall provide for the receipt of revenues and disbursement of expenditures related to the provision of an enhanced 911 emergency telephone system in King County.
SECTION 31. K.C.C. 4.08.070, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 32. Ordinance 12076, Section 15, as amended, and K.C.C. 4.08.070 are each hereby amended to read as follows:
A. There is hereby established((, under the provisions of Chapter 51.14 RCW, a)) the self insurance reserve fund, which shall be known as the ((King County Worker's Compensation)) safety and worker's compensation (( F))fund. ((Said fund shall serve as the depository and serving account of funds necessary to fulfill those purposes contained in Chapter 51.14 RCW.))
B. The fund shall be a first tier fund. It is an internal service fund.
C. The director of the department of executive services shall be the manager of the fund.
D. All receipts from rates charged for the fund's services to county agencies shall be deposited in the fund.
E.1. The fund shall be used for the purposes in chapter 51.15 RCW.
((This)) 2. The fund is intended to collect and disburse moneys to carry out the functions of the ((S))safety and ((W))worker's ((C))compensation program, and ((funds)) moneys shall not be attached for other purposes, unless ((such)) that action is expressly approved by the council.
((C.)) 3. Industrial insurance rates shall be established such that sufficient revenues shall accrue to the fund to pay for the cost of the program functions and to maintain an excess of current and other assets over liabilities, excluding estimated claims settlements. ((Such)) The rates shall take into consideration, but need not be limited to the following factors: past losses for each industrial insurance classification, the number of hours worked in each classification, and estimated claims settlements for injury claims.
((D. The manager of the human resources management division is hereby authorized to transfer from the budget of each county department and agency at the end of each fiscal quarter a sum of money that represents the amount of money previously budgeted for payment of state industrial insurance.
E. The executive is hereby authorized to obtain for the county whatever bond is required by law to become a self-insurer under chapter 51.14 RCW.
F. It is intended that the policies contained in this chapter be applied to the Worker's Compensation Fund beginning in 1982.
G. The fund shall seek to maintain an excess of current and other assets over liabilities, excluding estimated claims settlements, equal to or greater than the sum of each individual reserve established for all injury claims on file as estimated by the manager of the human resource management division. Any funds accumulated beyond this requirement may be applied in establishing industrial insurance rates.))
SECTION 33. K.C.C. 4.08.082, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 34. Ordinance 14793, Section 2, as amended, and K.C.C. 4.08.082 are each hereby amended to read as follows:
A. There is hereby created the parks and recreation fund((, classified as a special revenue fund, for the purpose of accounting for the following:
1. The proceeds of the property tax levy approved by the voters of King County on May 20, 2003, under Ordinance 14586, in excess of the levy limitation contained in chapter 84.55 RCW and other revenue for the park and recreation purposes outlined in subsection A.1.a. and b. of this section. The four-year levy commencing in 2004 has been approved by the voters for the express purpose of paying costs associated with:
a. The continued and increased operation and maintenance of King County's regional and rural parks; and
b. Up to three hundred thousand dollars of annual funding for recreation grant programs, as prescribed in Ordinance 14586;
2. The proceeds of the property tax levy approved by the voters of King County on August 21, 2007, under Ordinance 15759, in excess of the levy limitation contained in chapter 84.55 RCW and other revenue for the park and recreation purposes outlined in subsection A.2. a., b. and c. of this section. In accordance with Ordinance 15759, Section 4, the levy proceeds shall be deposited in a levy subfund of the parks and recreation fund, or its successor. The six-year levy commencing in 2008 was approved by the voters for paying costs associated with the following eligible purposes:
a. The continued and increased operations and maintenance of King County's regional and rural parks;
b. Program improvements to provide increased accessibility for the disabled; and
c. To provide up to three hundred thousand dollars annually for recreation grant programs;
3. The proceeds of the property tax levy approved by the voters of King County on August 21, 2007, under Ordinance 15760, in excess of the levy limitation contained in chapter 84.55 RCW. Of the proceeds designated for distribution to King County cities and the zoo, a reasonable portion shall be retained by the county to be used for expenditures related to administration of the distribution of levy proceeds. In accordance with Ordinance 15760, Section 4, the proceeds of the six year property tax levy shall be deposited in a dedicated subfund of the parks and recreation fund, or its successor. The six-year levy commencing in 2008 has been approved by the voters for paying costs associated with the following eligible purposes as follows.
a. sixty percent for King County's acquisition of open space and natural lands critical to the preservation of regional watersheds and streams, for acquisition and development of rights of way for regional trails, with primary consideration given to those projects that address health disparities/health inequities as recognized in the Health of King County 2006 report and are consistent with the Regional Trails Plan including acquisition of missing critical links and/or maximization of regional trail use, and for repayment of costs, including principal and interest, associated with interim financing following approval of the levy, and to provide up to five hundred thousand dollars annually for capital funding of recreation grant programs. The moneys to be used for the purposes of this subsection A.1.a. shall be deposited in the parks capital fund created under K.C.C. 4.08.083;
b. twenty percent for distribution to cities in King County of which fifty percent shall be distributed based on city population, and of which fifty percent shall be distributed based on the assessed value of parcels within a city for city projects; and
c. twenty percent for Woodland Park Zoo projects; and
4. Any annual transfer from the current expense fund and other revenue to support the costs of operating local parks in the Urban Growth Area.
B. The fund shall be managed in such a way as to distinguish levy revenues, business revenues and current expense revenues, as well as regional and rural operating expenditures, community grant program expenditures and Urban Growth Area expenditures.
C. The department of natural resources and parks shall be the fund manager for the parks and recreation fund.
D. For investment purposes, the parks and recreation fund shall be considered a first tier fund)).
B. The fund shall be a first tier fund. It is a special revenue fund.
C. The director of the department of natural resources and parks shall be the manager of the fund.
D. The fund shall be used for:
1. The proceeds of the six-year property tax levy approved by the voters of King County on August 21, 2007, under Ordinance 15759, in excess of the levy limitation contained in chapter 84.55 RCW and other revenue for the park and recreation purposes outlined in this subsection B.2. In accordance with Ordinance 15759, Section 4, the levy proceeds shall be deposited in a levy subfund of the parks and recreation fund, or its successor. The levy shall be used for the purposes specified in Ordinance 15759, Section 5;
2.a. The proceeds of the six-year property tax levy approved by the voters of King County on August 21, 2007, under Ordinance 15760, in excess of the levy limitation contained in chapter 84.55 RCW. Of the proceeds designated for distribution to King County cities and the zoo, a reasonable portion shall be retained by the county to be used for expenditures related to administration of the distribution of levy proceeds. In accordance with Ordinance 15760, Section 4, the levy proceeds shall be deposited in a dedicated subfund of the parks and recreation fund, or its successor.
b.(1) The levy shall be used for the purposes specified in Ordinance 15760, Section 5.
(2) The moneys to be used for King County's acquisition of open space and natural lands critical to the preservation of regional watersheds and streams, for acquisition and development of rights of way for regional trails, with primary consideration given to those projects that address health disparities/health inequities as recognized in the Health of King County 2006 report and are consistent with the Regional Trails Plan including acquisition of missing critical links and/or maximization of regional trail use, and for repayment of costs, including principal and interest, associated with interim financing following approval of the levy, and to provide up to five hundred thousand dollars annually for capital funding of recreation grant programs, shall be deposited in the parks capital fund created under K.C.C. 4.08.083; and
3. Any annual transfer from the general fund and other revenue to support the costs of operating local parks in the Urban Growth Area.
E. The fund shall be managed in such a way as to distinguish levy revenues, business revenues and general fund revenues, as well as regional and rural operating expenditures, community grant program expenditures and Urban Growth Area expenditures.
SECTION 35. K.C.C. 4.08.083, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 36. Ordinance 15966, Section 2, and K.C.C. 4.08.083 are each hereby amended to read as follows:
A. There is hereby created the parks capital fund((, classified as a capital fund, for the purpose of budgeting the King County portion of the proceeds of the property tax levy deposited in the fund in accordance with K.C.C. 4.08.082.A.3.a., for the purposes described in subsection B. of this section and other moneys for capital parks and recreation purposes.
B.1. The levy moneys in the fund shall be used for any of the following eligible purposes: King County's acquisition of open space and natural lands critical to the preservation of regional watersheds and streams, for acquisition and development of rights of way for regional trails, with primary consideration given to those projects that address health disparities and health inequities as recognized in the Health of King County 2006 report and are consistent with the Regional Trails Plan including acquisition of missing critical links and/or maximization of regional trail use, and for repayment of costs, including principal and interest, associated with interim financing following approval of the levy, and to provide up to five hundred thousand dollars annually for capital funding of recreation grant programs.
2. Any other moneys deposited in the fund shall be used for capital parks and recreation purposes.
C. The moneys in the fund from the levy approved under Ordinance 15760 shall be used solely for the designated purposes and shall not supplant existing funds used for those purposes.
D. The fund shall be managed in such a way as to distinguish levy revenues from any other revenues in the fund.
E. The department of natural resources and parks shall be the fund manager for the fund.
F. For investment purposes, the parks capital expansion fund shall be considered a first tier fund)).
B. The fund shall be a first tier fund. It is a capital projects fund.
C. The director of the department of natural resources and parks shall be the manager of the fund.
D. The fund shall be used for the purpose of budgeting the King County portion of the proceeds of the six-year property tax levy deposited in the fund in accordance with K.C.C. 4.08.082.D.2.b.(2), as recodified by this ordinance, for the purposes described in subsection E. of this section and other moneys for capital parks and recreation purposes.
E.1. The levy moneys in the fund shall be used for any of the following eligible purposes:
a. acquisition of open space and natural lands critical to the preservation of regional watersheds and streams;
b. acquisition and development of rights of way for regional trails, with primary consideration given to those projects that address health disparities and health inequities as recognized in the Health of King County 2006 report and are consistent with the Regional Trails Plan including acquisition of missing critical links and/or maximization of regional trail use; and
c. repayment of costs, including principal and interest, associated with interim financing following approval of the levy; and
d. to provide up to five hundred thousand dollars annually for capital funding of recreation grant programs.
2. Any other moneys deposited in the fund shall be used for capital parks and recreation purposes.
G. The moneys in the fund from the levy approved under Ordinance 15760 shall be used solely for the designated purposes and shall not supplant existing funds used for those purposes.
H. The fund shall be managed in such a way as to distinguish levy revenues from any other revenues in the fund.
SECTION 37. K.C.C. 4.08.085, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 38. Ordinance 14714, Section 3, and K.C.C. 4.08.085 are each hereby amended to read as follows:
A. There is hereby created the conservation futures fund ((, which shall be used for the purposes of K.C.C. chapter 26.12. The fund is a first tier fund as defined in K.C.C. 4.08.005. The department of natural resources and parks shall be the fund manager. All conservation futures tax levy funds shall be deposited in the fund. The definitions in K.C.C. 26.12.003 apply to this section)).
B. The fund shall be a first tier fund. It is a capital projects fund.
C. The director of the department of natural resources and parks shall be the manager of the fund.
D. All moneys generated by the conservation futures tax levy upon all taxable property in King County authorized by RCW 84.34.230 shall be deposited in the fund.
E. The fund shall be used for the purposes of K.C.C. chapter 26.12.
SECTION 39. K.C.C. 4.08.090, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 40. Ordinance 12076, Section 16, as amended, and K.C.C. 4.08.090 are each hereby amended to read as follows:
((A new capital fund is hereby created entitled Park Facilities Rehabilitation Fund, providing for the receipt of revenues and disbursement of expenditures for park rehabilitation. Cash balances in said fund not needed for immediate expenditure shall be invested for the benefit of the fund, pursuant to the first paragraph of RCW 36.29.020, and such procedures and limitations contained in county ordinance. Such investments shall not negate or affect the authority of the manager of the finance and business operations division, under the guidance of the executive finance committee, to include the retained cash balance in the fund as part of the residual treasury cash invested under the second paragraph of RCW 36.29.020, as now or hereafter amended, for the benefit of the county Current Expense Fund.))
A. There is hereby created the park facilities rehabilitation fund.
B. The fund shall be a first tier fund. It is a capital projects fund.
C. The director of the department of natural resources and parks shall be the manager of the fund.
D. The fund's revenue sources may included, but are not limited to, proceeds from real estate excise taxes, grants, bonds and general fund transfers.
E. The fund shall provide for the receipt of revenues and disbursement of expenditures for park rehabilitation.
NEW SECTION. SECTION 41. There is hereby added to the new chapter created in section 1 of this ordinance a new section to read as follows:
A. There is hereby created the parks, recreation and open space fund.
B. The fund shall be a first tier fund. It is a capital projects fund.
C. The director of the department of natural resources and parks shall be the manager of the fund.
D. The fund's revenue sources may include, but are not limited to, proceeds from real estate excise taxes, grants, bonds and general fund transfers.
E. The fund shall provide for the receipt of revenues and disbursement of expenditures for new park facilities and nonmajor maintenance enhancements to existing park facilities.
SECTION 42. K.C.C. 4.08.095, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 43. Ordinance 14509, Section 31, and K.C.C. 4.08.095 are each hereby amended to read as follows:
A. There is hereby created the parks trust and contribution fund.
B. The fund shall be a first tier fund. It is a special revenue fund.
C. The ((parks and recreation division manager)) director of the department of natural resources and parks shall be the manager of the fund.
D. All receipts and earnings from gifts, bequests and donations shall be deposited ((and credited to)) in the fund.
E. The fund may only be used for parks and recreation purposes.
SECTION 44. K.C.C. 4.08.110, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 45. Ordinance 12076, Section 18, as amended, and K.C.C. 4.08.110 are each hereby amended to read as follows:
A. There is hereby created ((a new county fund entitled building capital improvement)) the building repair and replacement fund.
((This)) B. The fund shall be a first tier fund ((as described in K.C.C. chapter 4.08 and the first paragraph of RCW 36.29.020)). It is a capital projects fund.
((B.)) C. The director of the department of executive services shall be the manager of the fund.
D. The ((purpose of the)) fund ((is to)) shall provide for the receipt of revenues and disbursement ((to appropriate capital funds)) of ((revenues)) expenditures used to accommodate major ((functional)) building functions and programmatic ((changes)) infrastructure investment projects in existing county-owned buildings((, building modernization)) or for building replacement.
((C. Annually, the building capital improvement fund program plan shall include a full itemization of all candidate projects for the ensuing budget year. The plan shall include proposed funding sources for each project on this list. The executive shall report annually to the council on the status of scope, schedule and expenditures for all identified projects. All projects administered through this fund shall be included in the building reports described in K.C.C. 4.08.250D.5.))
SECTION 46. Ordinance 12076, Section 19, as amended, and K.C.C. 4.08.130 are each hereby repealed.
SECTION 47. Ordinance 12076, Section 20, as amended, and K.C.C. 4.08.140 are each hereby repealed.
SECTION 48. K.C.C. 4.08.150, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 49. Ordinance 9948, Section 1, and K.C.C. 4.08.150 are each hereby amended to read as follows:
A. ((There is hereby established a Local Hazardous Waste Fund for the sole purpose of accumulating and disbursing financial resources for the implementation of the Local Hazardous Waste Management Program as described in the Local Hazardous Waste Management Plan for Seattle-King County.
B. The King County board of health and/or its designated representative shall be responsible for the administration of the Local Hazardous Waste Fund including the preparation and issuance of operating procedures deemed necessary to insure the proper administrative implementation of the policies governing the purpose and use of the fund.
C. The Local Hazardous Waste Fund shall be classified as a first tier fund. All amounts designated by the board within the rate structure of the fee system as earmarked for the Local Hazardous Waste Fund shall be collected as prescribed by the rate structure. These earmarked funds shall be transferred and credited to the Local Hazardous Waste Fund within thirty-five (35) days of the end of the quarter in which the solid waste and/or sewage disposal action occurred.
D. All earnings derived from specific investment of funds accumulated in the Local Hazardous Waste Fund shall be deposited and credited to the Local Hazardous Waste Fund.
E. King County indirect overhead cost allocation charges shall not be levied directly against this fund.)) There is hereby created the local hazardous waste fund.
B. The fund shall be a first tier fund. It is a special revenue fund.
C. The director of the department of public health shall be the manager of the fund.
D. All receipts collected according to the local hazardous waste fee schedule set by the board of health shall be deposited in the fund.
E.1. The King County board of health, or its designated representative, shall be responsible for the administration of the local hazardous waste fund including the preparation and issuance of operating procedures deemed necessary to insure the proper administrative implementation of the policies governing the purpose and use of the fund.
2. The fund shall accumulate and disburse financial resources for the implementation of the local hazardous waste management program as described in the Local Hazardous Waste Management Plan for Seattle-King County.
F. King County indirect overhead cost allocation charges shall not be levied directly against the fund.
SECTION 50. Ordinance 12076, Section 21, and K.C.C. 4.08.160 are each hereby repealed.
SECTION 51. Ordinance 12076, Section 22, and K.C.C. 4.08.170 are each hereby repealed.
SECTION 52. Ordinance 14482, Section 52, and K.C.C. 4.08.185 are each hereby repealed.
SECTION 53. Ordinance 12089, Section 5, as amended, and K.C.C. 2.46.030 are each hereby amended to read as follows:
Words in this chapter have their ordinary and usual meanings except those defined in this section, which have, in addition, the following meanings. If there is conflict, the specific definitions set forth in this section shall presumptively, but not conclusively, prevail.
A. "Advisory committee" or "committee" means the public art advisory committee established by the cultural development authority to provide oversight and citizen involvement for the public art program.
B. "Artist selection panel" means a group of individuals, including artists, art and design professionals and ((non artist)) nonartist citizen representatives established by the cultural development authority to select artists to provide works or services in the planning, design and construction of county facilities, buildings, infrastructure and public spaces.
C. "Charter" means the articles of organization of the cultural development authority adopted by the county and all amendments thereto.
D. "Client department" means the county department, division or office responsible for construction or custodial management of a facility or capital improvement project ("CIP") project after construction is complete.
E. "Cultural development authority" or "authority" means the cultural development authority of King County established under K.C.C. chapter 2.49.
F. (("Public art fund" means the fund established in K.C.C. 4.08.185 to provide for the receipt of revenues and the disbursement of expenditures for the selection, acquisition and display of public art.
G.)) "Public art program" means the program administered and implemented by the cultural development authority that includes the works and thinking of artists in the planning, design, and construction of facilities, buildings, infrastructure and public spaces to enhance the physical environment, mitigate the impacts of county construction projects, and enrich the lives of county residents through increased opportunities to interact with art.
((H.)) G. "Public space" is any place or property within the county that is open to the general public for its use, is in public view or is generally accessible to the public.
SECTION 54. Ordinance 14482, Section 18, and K.C.C. 2.49.170 are each hereby amended to read as follows:
A. On January 1, 2003, King County shall transfer to the authority balances in the following funds, reserving only sufficient funds to meet current county obligations:
1. All hotel-motel tax revenues designated by the state of Washington and appropriated by the county council for cultural purposes in King County, including, but not limited to, all encumbered and unencumbered hotel-motel tax revenues in the arts and cultural development fund (((117) and cultural resources endowment fund (603)));
2. All current expense fund revenues designated or appropriated for cultural purposes, including, but not limited to:
a. fees for all government-to-government agreements for public art; and
b. the fund balance in the arts and cultural education fund (116);
3. ((All public art fund revenues designated by King County for public art purposes, in subfund 3201;
4.)) All state and federal funds for cultural purposes, other than those listed in subsection A.1 of this section; and
((5.)) 4. All other funds and fees designated or appropriated for cultural purposes, except for funds that contain bond revenues and excess interest earnings as of December 31, 2002.
B. In addition to the transfer of fund balances on January 1, 2003, described in subsection A. of this section, King County shall transfer future fund balances as follows:
1. Hotel-motel tax revenues designated by the state of Washington for cultural purposes in King County shall be transferred to the authority within ten business days of receipt by King County from the state of Washington and appropriated by the county council. By December 1, 2002, the King County office of budget and the office of cultural resources shall develop a schedule of the transfers. Twice each year while cultural bonds remain outstanding, the authority shall transfer back to King County sufficient hotel-motel tax revenues to allow the county to make required payments on the bonds;
2. Current expense amounts appropriated to the arts and cultural development fund, which shall be transferred to the authority not later than January 10 of the year for which those amounts have been appropriated;
3. Public art revenues, which shall be transferred to the authority not later than February 1 of the year for which those revenues have been appropriated;
4. Except for funds listed in subsection B.1 of this section, state and federal funds for cultural purposes, which shall be transferred to the authority within ten business days of receipt by King County of the funds from the federal or state governments; and
5. All other funds and fees appropriated to the arts and cultural development fund and for cultural purposes, which funds and fees shall be transferred to the authority within ten business days of receipt by King County.
C. King County shall not transfer funds and fees designated or appropriated to the King County landmarks commission for land use regulation and archaeological management purposes.
SECTION 55. Ordinance 14482, Section 57, as amended, and K.C.C. 4.40.005 are each hereby amended to read as follows:
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
A. "Acquisition phase" means the phase in which activities associated with acquisition or surplus and sale of real property, property rights or the acquisition of improvements through direct purchase or capitalized lease agreements occur. This phase typically runs at the same time as the final design phase or the preliminary design phase, as defined in K.C.C. 4.04.020.
B. "Arts and cultural development fund" means the special revenue fund established in K.C.C. 4.08.190 to receive and transfer to the cultural development authority a variety of revenues including, but not limited to, public art revenues.
C. "Client department" means the county department, division or office responsible for construction or custodial management of a facility or capital improvement project after construction is complete.
D. "County force" means work or services performed by county employees.
E. "Cultural development authority" or "authority" means the cultural development authority of King County established under K.C.C. chapter 2.49.
F. "Equipment and furnishings" means any equipment or furnishings that are portable and of standard manufacture. "Equipment" does not mean items that are custom designed or that create a new use for the facility, whether portable or affixed.
G. (("Public art fund" means the fund established in K.C.C. 4.08.185.
H.)) "Public art program" means the county program administered and implemented by the cultural development authority that includes the works and thinking of artists in the planning, design and construction of facilities, buildings, infrastructure and public spaces to enhance the physical environment, mitigate the impacts of county construction projects, and enrich the lives of county residents through increased opportunities to interact with art.
SECTION 56. Ordinance 12089, Section 9, as amended, and K.C.C. 4.40.015 are each hereby amended to read as follows:
A. All capital improvement projects that are publicly accessible and visible, or for which there is a need for mitigation, shall contribute to the county's public art program.
1. The amount of the annual appropriation for public art shall be equal to one percent of the eligible project costs of those capital improvement projects that meet the criteria of public visibility and accessibility or need for mitigation. For the purposes of calculation, eligible project categories shall include capital improvement program projects for new construction, reconstruction or remodeling of buildings, parks and trails, commemorative structures, pedestrian and vehicular bridges, surface water management projects, wastewater treatment projects, transit facility construction projects and solid waste transfer stations.
2. The following project categories shall be considered ineligible and may be excluded from the public art program calculation base: roads; airport runways; sewers; and solid waste landfills. This ineligibility shall not preclude a client department, in cooperation with the cultural development authority, from proposing a public art project for a road, airport runway, sewer or solid waste landfill project that presents an opportunity for the inclusion of public art.
3. At a minimum, the amount budgeted for public art in a capital improvement project shall be equal to one percent of the following project elements: conceptual design, design, contracted design, preliminary engineering, construction, contingency, county force design and project administration and construction engineering. Costs associated with the predesign phase of the county's capital planning projects meeting the above criteria and anticipated to result in construction, shall be included in the calculation for public art.
4. The following project elements may be excluded from the budget calculation for public art: acquisition equipment and furnishings; and county force acquisition. Asbestos abatement may also be excluded from the budget calculation for art when the costs for asbestos abatement have been calculated and a line item budgeted for asbestos abatement as been established within the project budget.
5. In all cases, where a capital improvement project has a scope of work that includes both eligible and ineligible project elements and eligible and ineligible project categories, the budget for public art shall be calculated, at a minimum, in the eligible portions of the project.
B. At the time a capital improvement project is proposed, the client department shall calculate and include a budgeted line item for public art in each eligible project described in this section. The executive's budget representative shall confirm the calculations with the cultural development authority and include the agreed-upon appropriations for public art in the executive's proposed budget. The amounts budgeted for public art in particular projects may be adjusted to reflect council changes to the county capital improvement program budget or supplemental budgets. The appropriation for public art shall be transferred to the arts and cultural development fund and from there to the cultural development authority as soon as the appropriation is made for the capital improvement project, and as soon as funds are available.
C. The source of the funds shall not affect the calculation for public art for a capital improvement project unless the conditions under which the revenue is made available prevent its use for artistic purposes. In this case, the revenue shall be excluded from the eligible project costs on which the one percent calculation for art is based.
D. A policy is hereby established to direct the pooling of all public art program revenues on a departmental basis. Interest generated by public art revenues shall not be pooled on a departmental basis. However, interest from all revenues shall be pooled collectively and used for the purposes established in this section.
Pooling affords the opportunity to look at the needs of the county as a whole and use the public art revenues only in those projects that may have the greatest impact on communities or offer the best opportunities for artist involvement. Pooling on a departmental basis affords the opportunity for the cultural development authority and client departments to work collaboratively on projects that reflect the missions and goals of individual departments and to ensure that public art projects are adequately funded. ((It is not the executive's or council's intent that every capital improvement project which contributes to the public art fund revenues shall include a public art project.)) The decision regarding capital improvement projects that will include a public art project shall be determined jointly by the cultural development authority and the client department according to the procedures and criteria in this section and K.C.C. 2.46.150.
E. Revenues shall support the following uses:
1. The selection, acquisition and display of works of art, that may be an integral part of the project or placed in, on or about the project or other public space;
2. Artist fees, design, planning and predesign service contracts and commissions;
3. Expenses for technical assistance provided by either architects or engineers, or both, and to artists in order to design, document or certify the artwork;
4. Repair and maintenance of public artworks accessioned into the county's public art collection to the extent permissible under generally accepted accounting principles, grants, contracts and law;
5. Public art program administrative expenses relating to acquiring, developing or maintaining public art to the extent permissible under generally accepted accounting principles, grants, contracts and law;
6. Participation by citizens or costs of communicating with and receiving input from citizens, working with professional artists, introduction of public art to children, and education of the public about the county's rich cultural and artistic heritage;
7. Documentation and public education material for the public art program;
8. Liability insurance for artists; and
9. Pilot projects approved by the cultural development authority.
SECTION 57. Ordinance 6111, Section 8, as amended, and K.C.C. 4.40.110 are each hereby amended to read as follows:
In the case of any county construction project that meets the eligibility criteria for public art established in K.C.C. 4.40.015 that involves the use of general obligation bond proceeds, the resolution, resolutions, ordinance or ordinances submitted to the voters or the council shall include an allocation for public art equal to one percent of the eligible project cost. Bond revenues for public art shall be transferred to the cultural development authority as described in K.C.C. 4.40.015 to the extent consistent with arbitrage requirements and other legal restrictions. ((Bond revenues for public art not transferred to the cultural development authority shall be accounted for separately within the public art fund and managed according to K.C.C. chapter 2.46.))
SECTION 58. K.C.C. 4.08.190, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 59. Ordinance 12076, Section 24, as amended, and K.C.C. 4.08.190 are each hereby amended to read as follows:
A. There is hereby created ((T))the ((King County)) arts and cultural development fund ((shall be a special revenue fund to receive and transfer to the cultural development authority a variety of revenues including, but not limited to, current expense revenues, hotel-motel tax revenues and public art revenues)).
B. ((For investment purposes, the King County arts and cultural development)) fund shall be ((considered)) a first tier fund. It is a special revenue fund.
C. The ((arts and cultural development fund shall be managed by the)) director of the department of executive services shall be the manager of the fund.
D. ((Revenues deposited in the King County arts and cultural development fund shall be transferred to the cultural development authority in accordance with K.C.C. 2.49.170)) The fund shall receive and transfer to the cultural development authority a variety of revenues including, but not limited to, general fund revenues, hotel-motel tax revenues and public art revenues.
E. Revenues deposited in the arts and cultural development fund shall be transferred to the cultural development authority in accordance with K.C.C. 2.49.170.
F. Appropriation of moneys to the arts and cultural development fund for the public art program shall be made annually based upon the county's six-year capital improvement program plan and in accordance with the calculation basis described in K.C.C. chapter 4.40. Public art revenues appropriated to the arts and cultural development fund and transferred to the cultural development authority shall be used only for the purposes in K.C.C. chapter 4.40 and shall be subject to K.C.C. chapters 2.46 and 4.40.
G. Hotel-motel tax revenues collected by the county under RCW 67.28.180(3)(a) shall be appropriated to the arts and cultural development fund and transferred to the cultural development authority, and shall be used only for the purposes in K.C.C. chapter 4.42 and shall be subject to K.C.C. chapter 2.48 and 4.42.
SECTION 60. Ordinance 8300, Section 2, as amended, and K.C.C. 2.48.020 are each hereby amended to read as follows:
Words in this chapter have their ordinary and usual meanings except those defined in this section, which have, in addition, the following meanings. If there is conflict, the specific definitions in this section shall presumptively, but not conclusively, prevail.
A. "Charter" means the articles of organization of the cultural development authority adopted by the county and all amendments thereto.
B. "Cultural development authority" or "authority" means the cultural development authority of King County established under K.C.C. chapter 2.49.
C. "Cultural education" means the sequential and comprehensive study of the elements of the various arts and heritage forms and how to use them creatively, including instruction in skills, critical assessment, the history of the arts and heritage forms and aesthetic judgment.
D. "Cultural facilities" means publicly accessible buildings and structures that are used primarily for the performance, exhibition or benefit of arts and heritage activities, including, but not limited to, performing arts, visual arts, heritage and cultural endeavors.
E. "Cultural programs" means the programs for cultural education, cultural facilities, special projects and sustained support.
F. "Cultural resources" means community and regional programs and projects relating to performing, visual, literary and other arts; public and civic art; heritage; museum and archival collections; historic preservation; cultural education; and cultural organizations, institutions and attractions.
G. "Culture" means the arts and heritage disciplines, which include, but are not limited to, dance, drama, theatre, music, visual arts, literary arts, media arts, performing arts, traditional and folk arts, ethnic arts and history, heritage and historic preservation.
H. "Fixed assets" means tangible objects such as machinery or equipment intended to be held for ten years or more that will benefit cultural institutions.
I. "Heritage" means King County's history, ethnic history, indigenous and traditional culture, folklore and historic and archaeological resources and those projects and programs initiated by the authority to preserve King County's heritage and to support community and regional heritage organizations and public agencies in such efforts.
J. "Historic preservation" means the preservation or conservation of the county's historic and archaeological resources and those programs and projects initiated by the authority to foster such preservation or conservation through non-regulatory activities such as interpretation, community education and outreach, cultural tourism and rehabilitation of historic resources.
K. "Hotel-motel tax revenues" means funds designated for cultural purposes as described in RCW 67.28.180 and deposited into the arts and cultural development fund ((and the cultural resources endowment fund)) and used for the purposes described in this chapter and K.C.C. chapter 4.42.
L. “Individual artist” means an artist acting individually and independently without affiliation to or with another individual, group or organization.
SECTION 61. Ordinance 14482, Section 5, and K.C.C. 2.49.020 are each hereby amended to read as follows:
Words in this chapter have their ordinary and usual meanings except those defined in this section, which have, in addition, the following meanings. If there is conflict, the specific definitions in this section shall presumptively, but not conclusively, prevail.
A. "Board of directors" or "board" means the governing body vested with the management of the affairs of the cultural development authority.
B. "Director" means a member of the board of the cultural development authority.
C. "Bylaws" means the rules adopted by the county for the regulation or management of the affairs of the cultural development authority and includes all amendments adopted by the board.
D. "Charter" means the articles of organization of the cultural development authority adopted by the county and all amendments thereto.
E. "Cultural bonds" means bonds issued by the county before December 31, 2002, backed by hotel-motel tax revenues to support the construction of cultural facilities.
F. "Cultural development authority" or "authority" means the public authority created under this chapter.
G. "Cultural resources" means community and regional programs and projects relating to:
1. Performing, visual, literary and other arts;
2. Public and civic art;
3. Heritage;
4. Museum and archival collections;
5. Historic preservation;
6. Cultural education; and
7. Cultural organizations, institutions and attractions.
H. "Heritage" means King County's history, ethnic history, indigenous and traditional culture, folklore and historic and archaeological resources and those projects and programs initiated by the authority to preserve King County's heritage and to support community and regional heritage organizations and public agencies in those efforts.
I. "Historic preservation" means the preservation or conservation of the county's historic and archaeological resources and those programs and projects initiated by the authority to foster such preservation or conservation through nonregulatory activities such as interpretation, community education and outreach, cultural tourism and rehabilitation of historic resources.
J. "Hotel-motel tax revenues" means funds designated for cultural purposes as described in RCW 67.28.180 and deposited into the arts and cultural development fund ((and the cultural resources endowment fund)) and used for the purposes described in K.C.C. chapters 2.48 and 4.42.
K. "Resolution" means the form of action taken by the board of the cultural development authority.
SECTION 62. Ordinance 15270, Section 2, and K.C.C. 4.08.197 are each hereby repealed.
SECTION 63. K.C.C. 4.08.199, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 64. Ordinance 16835, Section 1, and K.C.C. 4.08.199 are each hereby amended to read as follows:
A. There is hereby created the ((King County)) historical preservation and historical programs fund ((to provide for the receipt of revenues and the disbursement of expenditures of the one dollar surcharge to promote historical preservation or historical programs as allowed under RCW 36.22.170)).
B. The fund shall be a first tier fund ((as described in this chapter)). It is a special revenue fund.
C. The director of the department of natural resources and parks shall be the manager of the fund.
D. All receipts from the surcharge to promote historical preservation or historical programs as allowed under RCW 36.22.170 shall be deposited in the fund.
E. The fund shall provide for the receipt of revenues and the disbursement of expenditures of the one dollar surcharge to promote historical preservation or historical programs as allowed under RCW 36.22.170.
SECTION 65. K.C.C. 4.08.210, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 66. Ordinance 12076, Section 25, as amended, and K.C.C. 4.08.210 are each hereby amended to read as follows:
A. There is hereby created a ((Landfill)) solid waste ((P))post((-C))closure landfill ((M))maintenance ((F))fund. ((The fund balance may be used for all costs associated with landfill post-closure maintenance operations at county owned landfills, and all operations and maintenance costs related to closed solid waste disposal sites or handling facilities which the King County solid waste division owns or has custodial responsibility for.))
B. ((The director of the department of natural resources and parks shall be responsible for the administration of the Landfill Post-Closure Maintenance Fund including the preparation and issuance of operating procedures deemed necessary to ensure the proper administrative implementation of the policies governing the purpose and use of the fund)) The fund shall be a first tier fund. It is an enterprise restricted fund.
C. ((The Landfill Post-Closure Maintenance Fund shall be classified as a Special Revenue Fund. Monies collected in the Landfill Reserve Fund for landfill post-closure maintenance for landfills operated by King County shall be transferred into the Landfill Post-Closure Maintenance Fund at the time each landfill is closed. At such time as a landfill is closed, the executive shall present to the council an ordinance appropriating funds designated for its post-closure maintenance from the Landfill Reserve Fund to the Landfill Post-Closure Maintenance Fund, and appropriating from the Landfill Post-Closure Maintenance Fund monies for post-closure maintenance.)) The director of the department of natural resources and parks shall be the manager of the fund.
D. ((All earnings derived from specific investment of funds accumulated in the Landfill Post-Closure Maintenance Fund shall be deposited and credited to the existing Landfill Post-Closure Maintenance Fund balance.
E. The executive is hereby authorized to establish and activate a new Special Revenue Fund entitled "Landfill Post-Closure Maintenance Fund" for the purpose described in paragraph A of this section and in accordance with the specific policies contained in paragraphs B, C, and D of this section.)) All receipts from per ton transfer fees transferred from the landfill reserve fund shall be deposited in the fund.
E.1. The director of the department of natural resources and parks shall be responsible for the administration of the fund including the preparation and issuance of operating procedures deemed necessary to ensure the proper administrative implementation of the policies governing the purpose and use of the fund
2. Moneys collected in the landfill reserve fund for landfill postclosure maintenance for landfills operated by King County shall be transferred into the solid waste postclosure maintenance fund at the time each landfill is closed. At such time as a landfill is closed, the executive shall present to the council an ordinance appropriating funds designated for its postclosure maintenance from the landfill reserve fund to the solid waste postclosure maintenance fund, and appropriating from the solid waste postclosure maintenance fund moneys for postclosure maintenance.
3. The fund shall be used for all costs associated with landfill postclosure maintenance operations at county owned landfills, and all operations and maintenance costs related to closed solid waste disposal sites or handling facilities that the solid waste division owns or for which the division has custodial responsibility.
SECTION 67. K.C.C. 4.08.220, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 68. Ordinance 12076, Section 26, as amended, and K.C.C. 4.08.220 are each hereby amended to read as follows:
A. There is hereby created the ((Y))youth ((S))sports ((F))facilities ((G))grant ((F))fund.
B. ((This)) The fund shall be a first tier fund ((as described in K.C.C. 4.08)). It is a special revenue fund. ((Funds from the Youth Sports Facilities Grant Fund shall be made available))
C. The director of the department of natural resources and parks shall be the manager of the fund.
D. The fund shall be used to develop, renovate or repair sports facilities primarily serving persons under ((21)) twenty-one years of age in low and moderate income communities within ((King)) the ((C))county via an annual request((-)) for((-)) proposal process integrated as much as possible with the community development block grant program. Administrative costs shall be minimized and leveraging of moneys from other sources encouraged.
((A)) E. For the purposes of this section, "sports facility" ((is defined as)) means any structure or field that is intended to be used primarily for athletic purposes. ((Administrative costs shall be minimized and leveraging of funds from other sources encouraged.))
NEW SECTION. SECTION 69. There is hereby added to the chapter established in section 1 of this ordinance a new section to read as follows:
A. There is hereby created the real estate excise tax, number 1 fund.
B. The fund shall be a first tier fund. It is a capital projects fund.
C. The director of the department of performance, strategy and budget shall be the manager of the fund.
D. The fund may only be used for capital needs of the unincorporated area of the county.
SECTION 70. K.C.C. 4.08.230, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 71. Ordinance 12076, Section 27, and K.C.C. 4.08.230 are each hereby amended to read as follows:
A. There is hereby created ((a new county fund entitled)) the ((R))real ((E))estate ((E))excise ((T))tax, ((N))number 2 ((F))fund.
((This)) B. The fund shall be a first tier fund ((as described in K.C.C. 4.08)). It is a capital projects fund.
C. The director of the department of performance, strategy and budget shall be the manager of the fund.
D. All receipts from K.C.C. 4.32.012 shall be deposited in the fund.
E. The fund may only be used for the planning, construction, reconstruction, repair, rehabilitation or improvement of parks located in or providing a benefit and open to residents of the unincorporated area of King County.
SECTION 72. K.C.C. 4.08.235, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 73. Ordinance 9368, Sections 1 and 2, as amended, and K.C.C. 4.08.235 are each hereby amended to read as follows:
A. There is hereby created the housing opportunity fund.
B. The fund shall be a first tier fund ((as described in the chapter)). It is a special revenue fund.
C. The director of the department of community and human services shall be the manager of the fund.
D. The fund shall support ((non-county)) noncounty organizations ((which)) that acquire, renovate or construct housing for very low to moderate-income individuals and families, including homeless households and households with special housing needs, by securing a property interest in each project. The fund may also support housing operating costs, rental assistance and services for low-income individuals and families, including homeless households and households with special housing needs.
SECTION 74. Ordinance 12076, Section 28, and K.C.C. 4.08.240 are each hereby repealed.
SECTION 75. K.C.C. 4.08.250, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 76. Ordinance 12076, Section 29, as amended, and K.C.C. 4.08.250 are each hereby amended to read as follows:
A. There is hereby created the major maintenance reserve fund.
((This)) B. The fund shall be a first tier fund ((as described in this chapter and the first paragraph of RCW 36.29.020)). It is a capital projects fund.
C. The ((manager of the facilities management division)) director of the department of executive services shall be the manager of the fund ((manager)).
((B.)) D. The purpose of the ((major maintenance reserve)) fund is to provide for the periodic replacement or repair of major building systems and components at King County facilities maintained by the facilities management division so that each building will realize its full useful life. Expenditures from ((this)) the fund shall ((not)) only be used for ((routine maintenance)) capital maintenance projects and shall not be used to finance ((unique program)) programmatic infrastructure investments.
((Unique program)) E. Programmatic infrastructure investments shall be financed from other appropriate funding sources but may be combined with work financed by the ((major maintenance reserve)) fund.
((For the purposes of this section, "unique program infrastructure investments" means those capital expenses unique to a specific building user that are not necessary to maintain the usability and maintenance standard for the building.))
F. Historic preservation and restoration projects shall be eligible for ((funding)) financing from the ((major maintenance reserve)) fund, but the ((amount needed for periodic replacement)) maintenance of major building systems and components necessary for a building to realize its full useful life should be prioritized ahead of historic preservation and restoration projects, except where combining projects eligible for major maintenance reserve funds would achieve a cost savings. Any historic preservation or restoration project analysis should consider the scheduling impact to other major maintenance projects and potential revenue sources other than the major maintenance reserve fund.
((C.)) G. Major maintenance program costs are ((funded)) financed by the ((major maintenance reserve)) fund. The calculation of the amount necessary to finance the ((major maintenance reserve)) fund ((program)) is based on the building-specific per-square-foot charge corresponding to the mix of building systems and components and life cycle costs assumptions as determined by the maintenance financial model supported by the facilities management division. The financial model shall include tenant area finishes to include carpet and paint. The ((major maintenance reserve)) fund shall be fully ((funded)) financed based on the financial model and funding requirements shall be fulfilled by:
1. ((A transfer of undesignated fund balances in the sales tax reserve contingency fund in excess of fifteen million dollars;
2.)) Transfers that are contributions from the ((current expense)) general fund;
((3.)) 2. Transfers that are contributions from the non-((current expense)) general fund agencies:
a. when housed in buildings owned by ((King)) the ((C))county or for which the county is responsible for debt service costs; and
b. for a proportional allocation of major maintenance reserve fund costs attributable to space occupied by ((current expense)) general fund agencies included in the overhead cost allocation outlined in K.C.C. 4.04.045;
((4.)) 3. Contributions from the operating budgets of ((current expense)) general fund agencies that receive partial reimbursement from other jurisdictions; and
((5.)) 4. Other revenue sources, including investment earnings.
SECTION 77. K.C.C. 4.08.265, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 78. Ordinance 12076, Section 30, and K.C.C. 4.08.265 are each hereby amended to read as follows:
A. There is hereby established ((a)) the ((W))water ((Q))quality operating ((F))fund ((as a first-tier fund. The Water Quality Fund shall account for the water quality enterprise. This fund shall include the following accounts:
1. Water Quality Operating Account, previously known as the "Municipality of Metropolitan Seattle Sewer Revenue Fund," created by Resolution No. 7, adopted by the council of the Municipality of Metropolitan Seattle on November 26, 1958;
2. Water Quality Construction Account, previously known as the "Municipality of Metropolitan Seattle Sewer Construction Fund," created by
Section 9 of Resolution No. 90, adopted by the council of the Municipality of Metropolitan Seattle on May 18, 1961.
3. Water Quality Revenue Bond Account, previously known as the "Municipality of Metropolitan Seattle Sewer Revenue Bond Fund," created by Section 10 of Resolution No. 90 of the council of the Municipality of Metropolitan Seattle.
4. Water quality General Obligation Bond Account, previously known as the "Water Quality Limited Tax General Obligation Bond Fund," created by of Ordinance 11241, Section 8.
5. Second Water Quality Construction Account, previously known as the "Second Water Quality Construction Fund," created by of Ordinance 11241, Section 13)).
C. The director of the department of natural resources and parks shall be the fund manager.
D. Restrictions on ((these accounts)) the fund shall be the same as were previously established by Resolutions No. 7 and 90 of the council of the Municipality of Metropolitan Seattle and Ordinance 11241. Balances that were previously held in ((these)) the fund((s)) shall be continued in ((these accounts)) the fund.
((B. There is hereby established a Public Transportation Fund as a first-tier fund. The Public Transportation Fund shall account for the public transportation enterprise. This fund shall include the following accounts:
1. Public Transportation Operating Account, previously known as the "Municipality of Metropolitan Seattle Public Transportation Revenue Fund," created by Resolution No. 936, adopted by the council of the Municipality of Metropolitan Seattle on June 1, 1967;
2. Public Transportation Construction Accounts, previously known as the "Municipality of Metropolitan Seattle Public Transportation Construction Fund," created by Resolution No. 2209, adopted by the council of the Municipality of Metropolitan Seattle on October 17, 1974.
3. Two-tenths Sales Tax Revenue Receiving Fund, previously known as the "Municipality of Metropolitan Seattle Two-tenths Sales Tax Revenues Receiving Fund," to account for the receipt of the two-tenths percent sales tax as required by Resolution No. 4937, adopted by the council of the Municipality of Metropolitan Seattle on June 19, 1986.
4. Limited Sales Tax General Obligation Fund, previously known as the "Municipality of Metropolitan Seattle Limited Sales Tax General Obligation Bond Fund," to account for debt service on the limited sales tax general obligation bonds of the public transportation enterprise, as provided in Resolution No. 4937 of the council of the Municipality of Metropolitan Seattle.
Restrictions on these accounts shall be the same as were previously established by Metro Resolutions Nos. 936, 2209, and 4937. Balances that were previously held in these funds shall be continued in these accounts.))
NEW SECTION. SECTION 79. There is hereby added to the new chapter established in section 1 of this ordinance a new section to read as follows:
A. There is hereby established the water quality revenue bond fund.
B. The fund shall be a first tier fund. The fund is an enterprise restricted fund.
C. The director of the department of natural resources and parks shall be the fund manager.
D. Restrictions on the fund shall be the same as were previously established by Resolutions No. 7 and 90 of the council of the Municipality of Metropolitan Seattle and Ordinance 11241. Balances that were previously held in the fund shall be continued in the fund.
NEW SECTION. SECTION 80. There is hereby added to the new chapter established in section 1 of this ordinance a new section to read as follows:
A. There is hereby established the water quality general obligation bond fund.
B. the fund shall be a first tier fund. The fund is an enterprise restricted fund.
C. The director of the department of natural resources and parks shall be the fund manager.
D. Restrictions on the fund shall be the same as were previously established by Resolutions No. 7 and 90 of the council of the Municipality of Metropolitan Seattle and Ordinance 11241. Balances that were previously held in the fund shall be continued in the fund.
NEW SECTION. SECTION 81. There is hereby added to the new chapter established in section 1 of this ordinance a new section to read as follows:
A. There is hereby established the water quality construction fund.
B. The fund shall be a first tier fund. The fund is an enterprise capital fund.
C. The director of the department of natural resources and parks shall be the manager of the fund.
D. All receipts from bond and other debt issuances shall be deposited in the fund.
NEW SECTION. SECTION 82. There is hereby added to the new chapter established in section 1 of this ordinance a new section to read as follows:
A. There is hereby created the public transportation operating fund.
B. The fund shall be a first tier fund. It is an enterprise fund.
C. The director of the department of transportation shall be the manager of the fund.
D. All receipts deposited into the fund shall be determined by the council by motion consistent with any bond covenants.
E. The fund shall provide for the receipt of revenues and disbursement of expenditures for the operation of the public transportation enterprise.
NEW SECTION, SECTION 83. There is hereby added to the new chapter established in section 1 of this ordinance a new section to read as follows:
A. There is hereby created the public transportation capital fund.
B. The fund shall be a first tier fund. It is a capital projects fund.
C. The director of the department of transportation shall be the manager of the fund.
D. All receipts deposited into the fund shall be determined by the council by motion consistent with applicable bond covenants.
E. The fund shall account for the capital assets of the public transportation enterprise.
NEW SECTION. SECTION 84. There is hereby added to the new section established in section 1 of this ordinance a new section to read as follows:
A. There is hereby created the transit revenue fleet replacement fund.
B. The fund shall be a first tier fund. It is an enterprise restricted fund.
C. The director of the department of transportation shall be the manager of the fund.
D. All receipts deposited into the fund shall be determined by the council by motion consistent with applicable bond covenants.
E. The fund shall provide for the receipt of revenues and disbursement of expenditures for the capital assets of the public transportation enterprise.
SECTION 85. K.C.C. 4.08.275, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 86. Ordinance 14270, Section 2, and K.C.C. 4.08.275 are each hereby amended to read as follows:
A. There is hereby created the geographic information systems fund((, classified as a internal service fund, for the purpose of accounting for financial resources for the full costing of operating, maintaining and enhancing automated geographic information systems that serve both county agencies and external customers. For the purpose of this section, "full costing" means all costs associated with operation, maintenance, rental, repair, replacement, central service cost and department overhead allocation.
B. The director of the department of information technology or the director's designee shall be the fund manager and shall establish charges to recover full costing for geographic information systems fund services and operations.
C. Annual appropriations of revenues, beginning in 2002, shall be included in the budgets of those agencies and funds either benefiting from the centralized geographic information systems or receiving services from staff budgeted in geographic information systems fund, or both, which revenues shall be transferred to geographic information systems fund monthly.))
B. The fund shall be a second tier fund. It is an internal service fund.
C. The director of the department of information technology shall be the manager of the fund.
D. All receipts from rates charged for the fund's services to county agencies shall be deposited in the fund.
SECTION 87. K.C.C. 4.08.280, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 88. Ordinance 12076, Section 32, as amended, and K.C.C. 4.08.280 are each hereby amended to read as follows:
A. There is hereby created ((a)) the ((S))solid ((W))waste ((C))capital ((E))equipment ((R))recovery ((F))fund ((for the sole purpose of accumulating financial resources for the replacement of and major maintenance in lieu of purchase to replace solid waste rolling stock and stationary compactors purchased in 1979 and subsequent years on a timely and economic basis)).
B. ((The director of the department of natural resources and parks will be responsible for the administration of the Capital Equipment Recovery Fund including the preparation and issuance of operating procedures deemed necessary to insure the proper administrative implementation of the policies governing the purpose and use of the fund.
C. The Solid Waste Capital Equipment Recovery Fund shall be classified as a capital fund. Establishment of annual and carry-over budgets against this fund, beginning in 1982, shall be in compliance with existing capital improvement programming guidelines and capital improvement budgeting procedures including subsequent changes and/or revisions to same.
D. Annual appropriations of solid waste user fee revenues, beginning 1981, shall be included in the solid waste operating budget for transfer to the Solid Waste Capital Equipment Recovery Fund to finance the replacement of and major maintenance in lieu of purchase to replace existing solid waste rolling stock and stationary compactors in future years. This annual appropriation shall be sufficient to maintain adequate replacement and major maintenance reserves. Transfers from the operating budget to the recovery fund will be made monthly.
E. All earnings derived from specific investment of funds accumulated in the Solid Waste Capital Equipment Recovery Fund shall be deposited and credited to the Solid Waste Capital Equipment Recovery Fund. Receipts derived from the future sale of surplus solid waste equipment items for salvage values shall also be deposited in the Solid Waste Capital Equipment Recovery Fund.)) The fund shall be a first tier fund. It is an enterprise capital fund.
C. The director of the department of natural resources and parks shall be the manager of the fund.
D. Annual appropriations of solid waste user fee revenues shall be included in the solid waste operating budget for transfer to the fund to finance the replacement of and major maintenance in lieu of purchase to replace solid waste rolling stock and stationary compactors. The annual appropriation shall be sufficient to maintain adequate replacement and major maintenance reserves.
SECTION 89. K.C.C. 4.08.290, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 90. Ordinance 11591, Section 1, as amended, and K.C.C. 4.08.290 are each hereby amended to read as follows:
A. There is hereby ((adopted and approved the creation of)) created the ((Construction and F))facilities ((M))management ((Internal Service)) ((F))fund.
B. The ((Construction and Facilities Management Internal Service F))fund shall be ((classified as)) a first tier fund ((as described in K.C.C. 4.10.010)). It is an internal service fund.
C. The ((manager of the facilities management division)) director of the department of executive services shall be the manager of the fund ((manager)).
D. All receipts from rates charged for the fund's services to county agencies shall be deposited in the fund.
((Uses of the fund shall be for the purposes of providing)) E. The fund shall support building operations((, building)) and maintenance((, capital project construction and management, major building repair and renovation, building security, and public information)) with respect to county facilities.
SECTION 91. K.C.C. 4.08.295, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 92. Ordinance 12144, Sections 1 and 2, as amended, and K.C.C. 4.08.295 are each hereby amended to read as follows:
A. There is hereby created a radio communications services operating fund ((and a radio communications services construction fund)).
B. The fund((s)) shall be a first tier fund((s as described in K.C.C. 4.10.020)). It is an enterprise fund.
C. The director of the department of information technology ((or the director's designee)) shall be the manager of the fund ((manager)).
((B. The purpose of the radio communications services operating fund is to provide for the revenues and operations of the radio communications services enterprise and to provide for the receipt and disbursement of revenue reserved for replacement of radios. The purpose of the radio communications services construction fund is to provide for the receipt and disbursement of revenue reserved for implementation of the capital improvement program administered by the radio communications services section.))
D. All receipts from maintenance fees and a portion of radio infrastructure usage rates as determined by the fund manager shall be deposited in the fund.
E. The fund shall provide for the revenues and operations of the radio communications services enterprise and to provide for the receipt and disbursement of revenue reserved for replacement of radios.
NEW SECTION. SECTION 93. There is hereby added to the new chapter established in section 1 of this ordinance a new section to read as follows:
A. There is hereby created the radio communications services capital improvement fund.
B. The fund shall be first tier fund. The fund is a capital projects fund.
C. The manager of the information and telecommunications services division shall be the manager of the fund.
D. All receipts from a portion of radio infrastructure usage rates as determined by the fund manager shall be deposited in the fund.
SECTION 94. K.C.C. 4.08.296, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 95. Ordinance 15078, Section 4, and K.C.C. 4.08.296 are each hereby amended to read as follows:
A. There is hereby created a department of executive services information technology equipment replacement fund.
((This)) B. The fund shall be a first tier fund ((as described in this chapter)). It is an internal service fund.
C. The chief information officer of the department of information technology ((or the director's designee)) shall be the manager of the fund ((manager)).
((B. The purpose of the department of executive services equipment replacement fund is to account for revenues and expenditures for the full costing of replacing information technology hardware and software and other information technology equipment used by department of executive services agencies,)) D. All receipts from rates charged for the fund's services to county agencies shall be deposited in the fund.
SECTION 96. K.C.C. 4.08.297, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 97. Ordinance 14008, Section 1, as amended, and K.C.C. 4.08.297 are each hereby amended to read as follows:
A. There is hereby created ((an)) the information technology ((enterprise)) services capital ((improvement)) fund.
B. The fund shall be a first tier fund ((as defined in K.C.C. 4.08.005)). It is a capital projects fund.
C. The director of the department of information technology ((or his or her designee)) shall be the manager of the fund ((manager)).
D. All revenues identified in the budget ordinance to be verified in the annual CIP revenue verification process shall be deposited in the fund.
((B.)) E. The ((purpose of the information technology enterprise services capital improvement)) fund ((is to)) shall account for ((enterprise-wide)) countywide assets, liabilities, revenues((,)) and expenditures of information technology capital projects managed by the department of information technology.
SECTION 98. K.C.C. 4.08.298, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 99. Ordinance 14005, Section 7, and K.C.C. 4.08.298 are each hereby amended to read as follows:
A. There is hereby created the ((information technology strategy and performance)) department of information technology operating fund((, which)).
B. The fund shall be a first tier fund ((as defined in K.C.C. 4.08.005)). It is an internal service fund.
C. The director of the department of information technology ((or his or her designee)) shall be the ((fund)) manager of the fund.
((B.)) D. All receipts from rates charged for the fund's services to county agencies shall be deposited in the fund.
E. The ((purpose of the information technology strategy and performance operating)) fund ((is to account)) shall provide for the receipt of revenues and disbursement of expenditures for the assets, liabilities, revenues and expenditures pertaining to the operations of the ((information technology strategy and performance operations, including the chief information officer, the strategic planning office, performance evaluation, information technology governance and information technology security and privacy)) department of information technology.
SECTION 100. K.C.C. 4.08.299, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 101. Ordinance 14306, Section 1, and K.C.C. 4.08.299 are each hereby amended to read as follows:
A. There is hereby created the department of information technology capital fund ((for the purpose of supporting the county's financial management for capital technology projects identified by the project review board)).
B. ((For investment purposes the information technology capital)) The fund shall be ((considered)) a first-tier fund ((as described in this chapter, with all interest earnings to be credited back to the fund)). It is a capital projects fund.
C. The director of the department of information technology ((or his or her designee)) shall be ((responsible for the administration of the fund and shall act as)) the manager of the fund ((manager)).
D. ((Moneys expended from this fund shall be appropriated and used only for those purposes specified with the project or projects appropriation.)) All revenues identified in the budget ordinance shall be deposited in the fund.
SECTION 102. K.C.C. 4.08.300, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 103. Ordinance 12575, Section 7, and K.C.C. 4.08.300 are each hereby amended to read as follows:
A. There is hereby created ((a)) the ((P))public ((H))health ((F))fund ((into which shall be deposited revenues from all sources budgeted for the department of public health and from which shall be paid all expenditures and disbursements for the department, except to the extent revenues, expenditures and disbursements for the department are otherwise provided for by ordinance)).
B. The fund shall be a second tier fund. It is a special revenue fund.
C. The director of the department of public health shall be the manager of the fund.
D. All receipts from federal, state and local sources, including license and permit fees administered by the department of public health, shall be deposited in the fund.
SECTION 104. K.C.C. 4.08.305, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 105. Ordinance 12925, Sections 1 through 7, as amended, and K.C.C. 4.08.305 are each hereby amended to read as follows:
A. There is hereby created the wastewater equipment rental and revolving fund((, to be classified as an internal service fund, for the purpose of accounting for financial resources for the full costing of rolling stock purchased by the water quality fund. For the purposes of this section, "full costing" means all costs associated with operation, maintenance, rental, repair replacement, central service cost allocation and department and division overhead)).
B. ((Ownership of the equipment to be replaced by the wastewater equipment, rental and revolving fund is hereby transferred to that fund. Such equipment shall be reserved for the use and benefit of the wastewater treatment division and those parts of the water and land resources division that are funded through sewer rates)) The fund shall be a first tier fund. It is an internal service fund.
C.)) The director of the department of transportation shall be the ((fund)) manager((,)) of the fund.
D. All receipts from rates charged for the fund's services to the wastewater treatment division shall be deposited in the fund.
E. The fund shall account for financial resources for the full cost recovery of rolling stock purchased by the water quality fund. The department of transportation shall establish charges ((to recover)) for full ((costing)) cost recovery for the equipment ((owned)) accounted for by the ((wastewater equipment, rental and revolving)) fund and shall establish the terms and charges for sale of surplus equipment.
((D. Annual appropriations of sewer rate revenues, beginning in 1998, shall be included in the wastewater treatment operating budget for transfer to the wastewater equipment, rental and revolving fund. This annual appropriation shall be based upon the charges for full costing as determined by the department of transportation to be sufficient for full costing. Transfers from the water quality fund to the wastewater equipment, rental and revolving fund shall be made monthly, consistent with RCW 36.33A.050, and shall be credited as revenues to the wastewater equipment, rental and revolving fund.
E. Uses of the wastewater equipment, rental and revolving fund shall be limited to full costing associated with management of the fleet.
F. All earnings from the investment of funds accumulated in the wastewater equipment, rental and revolving fund shall be deposited and credited to the wastewater equipment, rental and revolving fund. Revenue from the sale of surplus equipment originally purchased by the water quality fund, and transferred to the wastewater equipment, rental and revolving fund, shall be deposited and credited to the wastewater equipment, rental and revolving fund, beginning in 1998. Such revenues shall be included in the calculation of the rental rates by the department of transportation.))
F. Annual appropriations of sewer rate revenues shall be included in the wastewater treatment operating budget for transfer to the wastewater equipment, rental and revolving fund. The annual appropriation shall be based upon the charges for full cost recovery as determined by the department of transportation to be sufficient for full cost recovery. Transfers from the water quality fund to the wastewater equipment, rental and revolving fund shall be made periodically, consistent with RCW 36.33A.050, and shall be credited as revenues to the wastewater equipment, rental and revolving fund.
G. Revenue from the sale of surplus equipment originally purchased with moneys from the water quality fund, and transferred to the wastewater equipment, rental and revolving fund, shall be deposited and credited to the wastewater equipment, rental and revolving fund. The revenues shall be included in the calculation of the rental rates by the department of transportation. Annual appropriations of sewer rate revenues shall be included in the wastewater treatment operating budget for transfer to the wastewater equipment, rental and revolving fund. The annual appropriation shall be based upon the charges for full cost recovery as determined by the department of transportation to be sufficient for full cost recovery.
H. The fund may only be used for full cost recovery associated with management of the fleet.
SECTION 106. K.C.C. 4.08.315, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 107. Ordinance 13325, Section 5 through 7, as amended, and K.C.C. 4.08.315 are each hereby amended to read as follows:
A. There is hereby created the noxious weed control fund ((which shall be used to support the activities of the King County noxious weed control board, with revenues from the noxious weed special assessment)).
B. ((Noxious weed control fund shall be classified as a special revenue fund)) The fund shall be a first tier fund. It is a special revenue fund.
C. The director of the department of natural resources and parks shall be the ((fund)) manager of the ((noxious weed control)) fund.
((C.)) D. The proceeds of the special assessment imposed by K.C.C. 4.94.010 shall be credited to the ((noxious weed control)) fund ((and)).
E. The fund may only be used to support the activities of the King County noxious weed control board and the department of natural resources and parks to control noxious weeds.
SECTION 108. K.C.C. 4.08.318, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 109. Ordinance 15955, Section 2, as amended, and K.C.C. 4.08.318 are each hereby amended to read as follows:
A. There is hereby created the mental illness and drug dependency fund((, classified as a special revenue fund, for the purpose of accounting for the proceeds of an additional one-tenth of one percent sales tax imposed by King County for collection beginning in 2008)).
B.((1. In accordance with K.C.C. chapter 4.33, the proceeds of the sales tax shall be used solely for the purpose of providing new or expanded chemical dependency or mental health treatment services and for the operation of new or expanded therapeutic court programs and shall not be used to supplant existing funding for these purposes, except as authorized in RCW 82.14.460(4), as it exists on October 11, 2009.
2.a. In order to reserve funds for new strategies not currently specified in the implementation plan, a new strategy reserve is hereby created in the mental illness and drug dependency fund. The purpose of this reserve is to fund new strategies and programs that meet the county's policy goals established in K.C.C. 4.33.010.
b. Mental illness and drug dependency programs or strategies that are funded from the new strategy reserve shall receive funding from the reserve for two full years. No project or strategy funded from the new strategy reserve shall utilize more than twenty percent of the total annual new strategy reserve amount. The annual new strategy reserve amount is based on the later of either the annual mental illness and drug dependency fund financial plan as transmitted by the executive with the proposed annual county budget or as amended by ordinance. The two-year period for funding new strategies from the new strategy reserve shall commence when the ordinance approving the new strategy is enacted. During the two-year period of funding from the new strategy reserve, these programs and strategies shall be reviewed as part of the annual mental illness and drug dependency evaluation cycles. After the initial two-year period, the new strategies and programs shall be subject to expansion, revision or elimination.
c. The new strategy reserve shall be limited to five million dollars.
d. The new strategy reserve shall be initially funded:
(1) in 2008 by:
(A) allocating one million eight hundred thousand dollars of the mental illness and drug dependency fund's revenue stabilization reserve to the new strategy reserve; and
(B) allocating seven hundred thousand dollars of the mental illness and drug dependency fund's 2008 revenue; and
(2) in 2009 by allocating up to two million seven hundred thousand dollars of the mental illness and drug dependency fund's 2008 ending undesignated fund balance to the new strategy reserve at the end of the 2008 fiscal year.
e. In 2010, the new strategy reserve shall not be replenished.
f. Effective January 1, 2010, all unencumbered funds in the new strategy reserve shall be transferred to the undesignated fund balance.
g. In 2011 and thereafter, the new strategy reserve will be replenished each year by allocating up to one half of the mental illness and drug dependency fund's previous ending year's undesignated fund balance less the target fund balance to the reserve until the five-million-dollar limit is reached)) The fund shall be a first tier fund. It is a special revenue fund.
C. The director of the department of community and human services shall be the ((fund)) manager ((for the mental illness and drug dependency)) of the fund.
D. ((For investment purposes, the mental illness and drug dependency fund shall be considered a first tier fund.)) The fund shall account for the proceeds of an additional one-tenth of one percent sales tax imposed by the county as authorized in RCW 82.14.460.
E.1. In accordance with K.C.C. chapter 4.33, the proceeds of the sales tax shall be used solely for the purpose of providing new or expanded chemical dependency or mental health treatment services and for the operation of new or expanded therapeutic court programs and shall not be used to supplant existing funding for these purposes, except as authorized in RCW 82.14.460(4).
2.a. In order to reserve funds for new strategies not currently specified in the implementation plan, a new strategy reserve is hereby created in the mental illness and drug dependency fund. The purpose of the reserve is to fund new strategies and programs that meet the county's policy goals established in K.C.C. 4.33.010.
b. Mental illness and drug dependency programs or strategies that are financed from the new strategy reserve shall receive financing from the reserve. A project or strategy funded from the new strategy reserve shall not utilize more than twenty percent of the total annual new strategy reserve amount. The annual new strategy reserve amount is based on the later of either the annual mental illness and drug dependency fund financial plan as transmitted by the executive with the proposed annual county budget or as amended by ordinance. Funding new strategies from the new strategy reserve shall commence when the ordinance approving the new strategy is enacted. These programs and strategies shall be reviewed as part of the annual mental illness and drug dependency evaluation cycles.
c. The new strategy reserve shall be limited to five million dollars.
d. All unencumbered funds in the new strategy reserve shall be transferred to the undesignated fund balance.
e. In 2011 and thereafter, the new strategy reserve shall be replenished each year by allocating up to one half of the mental illness and drug dependency fund's previous ending year's undesignated fund balance less the target fund balance to the reserve until the five-million-dollar limit is reached.
SECTION 110. K.C.C. 4.08.320, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 111. Ordinance 13326, Section 3, and K.C.C. 4.08.320 are each hereby amended to read as follows:
A. There is hereby created the alcohol and substance abuse services fund.
((This)) B. The fund shall be a ((second)) first tier fund ((managed by the department of community and human services)). It is a special revenue fund.
C. The director of the department of community and human services shall be the manager of the fund.
D. The ((alcohol and substance abuse services)) fund shall be used to collect revenue from federal, state and other funding sources and to expend funds for alcohol and substance abuse services and related administration under an annual program.
SECTION 112. K.C.C. 4.08.321, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 113. Ordinance 15961, Section 2, and K.C.C. 4.08.321 are each hereby amended to read as follows:
A. There is hereby created the children and families services fund ((for the purpose of supporting services throughout the county that support community, family or children's programs)).
((This)) B. The fund shall be a ((first)) second tier fund((, fully invested for its own benefit)). It is a special revenue fund.
C. The director of the department of community and human services shall be the manager of the fund ((manager. The policies set forth below shall govern the management of the fund.
B. Revenues currently accruing to the children and family set-aside shall now accrue to the children and families services fund.
C. Children and family set-aside fund balances as of December 31, 2007, held in the county's general fund shall be transferred to the children and families services fund)).
SECTION 114. K.C.C. 4.08.322, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 115. Ordinance 15551, Section 3, and K.C.C. 4.08.322 are each hereby amended to read as follows:
A. There is hereby created the health and human services levy fund((, classified as a special revenue fund, for the purpose of accounting for the proceeds of the property tax levy approved by the voters of King County on November 8, 2005, in excess of the levy limitation contained in chapter 84.55 RCW. This six-year levy commencing in 2006, has been approved by the voters for the express purpose of paying costs associated with the provision of regional health and human services to a wide range of low-income people in need of such services, including, but not limited to, services for veterans, military personnel and their families, services for children and youth, the elderly, the unemployed and underemployed and for services specific to veterans' needs such as treatment for posttraumatic stress disorder and specialized employment assistance. It also funds a range of regional health and human services and related capital facilities including, but not limited to, housing assistance, homelessness prevention, mental health counseling substance abuse prevention and treatment and employment assistance)).
B. ((In accordance with Ordinance 15279, Section 4, the proceeds of the six-year levy shall be divided to place fifty percent of the levy proceeds in one fund designated for the provision of regional health and human services for veterans, military personnel and their families. The remaining fifty percent of the levy proceeds shall be placed in another fund designated for the provision of regional health and human services to a wide range of low-income people in need of such services)) The fund shall be a first tier fund. It is a special revenue fund.
C. The director of the department of community and human services shall be the ((fund)) manager ((for)) of the ((health and human services levy)) fund.
D.1. All receipts in the fund shall be used for the purpose of accounting for the proceeds of the property tax levy approved by the voters of King County on November 8, 2005, in excess of the levy limitation contained in chapter 84.55 RCW. This six-year levy commencing in 2006, has been approved by the voters for the express purpose of paying costs associated with the provision of regional health and human services to a wide range of low-income people in need of such services, including, but not limited to, services for veterans, military personnel and their families, services for children and youth, the elderly, the unemployed and underemployed and for services specific to veterans' needs such as treatment for posttraumatic stress disorder and specialized employment assistance. It also funds a range of regional health and human services and related capital facilities including, but not limited to, housing assistance, homelessness prevention, mental health counseling substance abuse prevention and treatment and employment assistance.
2. The fund shall account for the proceeds of the property tax levy approved by the voters of King County on August 16, 2011, in excess of the levy limitation contained in chapter 84.55 RCW. The six-year levy commencing in 2012 has been approved by the voters for the express purpose of paying costs associated with the provision of regional health and human services to a wide range of low-income people in need of such services, including, but not limited to, services for veterans, military personnel and their families, services for children and youth, the elderly, the unemployed and underemployed and for services specific to veterans' needs such as treatment for posttraumatic stress disorder and specialized employment assistance. It also funds a range of regional health and human services and related capital facilities including, but not limited to, housing assistance, homelessness prevention, mental health counseling substance abuse prevention and treatment and employment assistance
E. In accordance with Ordinance 17072, Section 4, the proceeds of the six-year levy shall be divided to place fifty percent of the levy proceeds in one fund designated for the provision of regional health and human services for veterans, military personnel and their families. The remaining fifty percent of the levy proceeds shall be placed in another fund designated for the provision of regional health and human services to a wide range of low-income people in need of such services.
SECTION 116. K.C.C. 4.08.324, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 117. Ordinance 15551, Section 2, and K.C.C. 4.08.324 are each hereby amended to read as follows:
A. There is hereby created the veterans services levy fund((, classified as a special revenue fund, for the purpose of accounting for the proceeds of the property tax levy approved by the voters of King County on November 8, 2005, in excess of the levy limitation contained in chapter 84.55 RCW. This six-year levy commencing in 2006, has been approved by the voters for the express purpose of paying costs associated with the provision of regional health and human services to a wide range of low-income people in need of such services, including, but not limited to, services for veterans, military personnel and their families, services for children and youth, the elderly, the unemployed and underemployed and for services specific to veterans' needs such as treatment for posttraumatic stress disorder and specialized employment assistance. It also funds a range of regional health and human services and related capital facilities including, but not limited to, housing assistance, homelessness prevention, mental health counseling substance abuse prevention and treatment and employment assistance)).
B. ((In accordance with Ordinance 15279, Section 4, the proceeds of the six-year levy shall be divided to place fifty percent of the levy proceeds in one fund designated for the provision of regional health and human services for veterans, military personnel and their families. The remaining fifty percent of the levy proceeds shall be placed in another fund designated for the provision of regional health and human services to a wide range of low-income people in need of such services)) The fund shall be a first tier fund. It is a special revenue fund.
C. The director of the department of community and human services shall be the ((fund)) manager ((for)) of the ((veterans services levy)) fund.
D.1. ((For investment purposes, the veterans services levy fund shall be considered a first tier fund)) The fund shall account for the proceeds of the property tax levy approved by the voters of King County on November 8, 2005, in excess of the levy limitation contained in chapter 84.55 RCW. This six-year levy commencing in 2006, has been approved by the voters for the express purpose of paying costs associated with the provision of regional health and human services to a wide range of low-income people in need of such services, including, but not limited to, services for veterans, military personnel and their families, services for children and youth, the elderly, the unemployed and underemployed and for services specific to veterans' needs such as treatment for posttraumatic stress disorder and specialized employment assistance. It also funds a range of regional health and human services and related capital facilities including, but not limited to, housing assistance, homelessness prevention, mental health counseling substance abuse prevention and treatment and employment assistance.
2. The fund shall account for the proceeds of the property tax levy approved by the voters of King County on August 16, 2011, in excess of the levy limitation contained in chapter 84.55 RCW. The six-year levy commencing in 2012 has been approved by the voters for the express purpose of paying costs associated with the provision of regional health and human services to a wide range of low-income people in need of such services, including, but not limited to, services for veterans, military personnel and their families, services for children and youth, the elderly, the unemployed and underemployed and for services specific to veterans' needs such as treatment for posttraumatic stress disorder and specialized employment assistance. It also funds a range of regional health and human services and related capital facilities including, but not limited to, housing assistance, homelessness prevention, mental health counseling substance abuse prevention and treatment and employment assistance.
E. In accordance with Ordinance 17072, Section 4, the proceeds of the six-year levy shall be divided to place fifty percent of the levy proceeds in one fund designated for the provision of regional health and human services for veterans, military personnel and their families. The remaining fifty percent of the levy proceeds shall be placed in another fund designated for the provision of regional health and human services to a wide range of low-income people in need of such services.
SECTION 118. Ordinance 13302, Sections 1 and 2, as amended, and K.C.C. 4.08.325 are each hereby repealed.
SECTION 119. K.C.C. 4.08.327, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 120. Ordinance 13733, Section 9, as amended, and K.C.C. 4.08.327 are each hereby amended to read as follows:
((The TDR)) A. There is hereby created the transfer of development rights bank fund ((is hereby established and shall be classified as a first tier fund with all investment proceeds credited to the fund)).
B. The fund shall be a first tier fund. It is a capital projects fund.
C. The ((fund shall be managed by the)) director of the department of natural resources and parks ((or its successor)) shall be the manager of the fund.
D. ((Appropriation authority of one million five hundred thousand dollars established in fund 3522, project 352320 in Ordinance 13340 shall be transferred by the executive to the transfer of development rights bank fund, in a new project.)) All receipts from transfer of development rights transactions and interfund loans shall be deposited in the fund.
E. The fund shall be used for to relocate development growth out of the county's rural and resource lands into its designated urban areas, in both the incorporated cities and urban unincorporated areas.
SECTION 121. Ordinance 13771, Section 1, and K.C.C. 4.08.330 are each hereby repealed.
SECTION 122. K.C.C. 4.08.335, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 123. Ordinance 14222, Section 2, and K.C.C. 4.08.335 are each hereby amended to read as follows:
A. There is hereby created the grants tier 1 fund.
((This)) B. The fund shall be a first tier fund ((as described in this chapter with all interest earnings to be credited back to the fund)). It is a special revenue fund.
C. The director of the department of executive services shall be the manager of the fund.
D. All receipts from grants made to the county that are received by general fund agencies shall be deposited in the fund.
E. ((Expenditure authority from the grants tier 1 fund)) The moneys shall be ((made available)) used for ((grants)) the purposes that are mandated by the grants, and interest shall accrue in the grants in accordance with grant restrictions and as mandated by federal, state or local laws ((to accrue interest back into the grant)).
SECTION 124. K.C.C. 4.08.340, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 125. Ordinance 14227, Section 2, and K.C.C. 4.08.340 are each hereby amended to read as follows:
A. There is hereby created an institutional network operating fund.
((This)) B. The fund shall be a first tier fund ((as described in this chapter with all interest earnings to be credited back to the fund. The fund shall only exist as long as the King County council has appropriated current operating expenditure authority for the institutional network project)). It is an enterprise fund.
C. The director of the department of information technology ((or his or her designee)) shall be the manager of the fund ((manager)).
((B.)) D. The ((purpose of the institutional network operating fund is to)) fund shall provide for the receipt of revenues and disbursement of expenditures for operating revenues, operating expenditures, operating assets and operating liabilities of the institutional network program.
((C. As the institutional network project is self-supporting, a reserve amount equal to thirty days of annual institutional network operating costs shall be maintained in the institutional network operating fund.))
SECTION 126. Ordinance 14988, Section 1, and K.C.C. 4.08.345 are each hereby repealed.
SECTION 127. Ordinance 8575, Section 3, as amended, and K.C.C. 3.36.030 are each hereby amended to read as follows:
A. A county employee giving program committee is established consisting of fifteen members nominated by the committee, appointed by the executive and confirmed by the council.
1. The committee shall strive in its nominations to include members representing the diversity of the county work force, including union representation.
2. The term of committee members shall be two years.
3. A committee member who serves as a federation or nonprofit organization board member or director, or in a decision-making capacity for a federation or nonprofit organization, shall not vote on that federation or nonprofit organization's eligibility if that federation or nonprofit organization applies to participate in the annual drive.
4. The committee shall annually elect a chair and other officers as established in the committee's bylaws.
B. In order to operate the program, the committee may:
1. Adopt rules and bylaws consistent with this chapter that are necessary to the conduct of the program, based upon the following principles:
a. seek operational efficiencies;
b. enhance program effectiveness;
c. use innovative best practices;
d. promote equitable access for nonprofit participation; and
e. maintain standards to ensure nonprofit fiscal responsibility and stability;
2. Establish and apply eligibility rules by which a nonprofit organization may participate in the annual drive;
3 Coordinate and facilitate the annual drive and natural disaster relief solicitations consistent with this chapter and any rules adopted for the program. If the committee determines that a federation or nonprofit organization is not eligible to participate in the annual drive, the federation or nonprofit organization may apply to the committee for reconsideration of the eligibility decision;
4. Guide fiscal stewardship of the program;
5. Serve voluntarily without additional wages, including no additional compensation for working beyond normal working hours, and shall be reimbursed by their employing departments for travel, lodging and meals in accordance with county laws and regulations. Committee members shall be given release time from regular work hours to serve on the committee. Employees covered by the overtime requirements of the Fair Labor Standards Act or state law who are serving as committee members should ensure that their working hours, including hours worked for the committee, do not exceed approved hours;
6. Assist the executive or the executive's designee in the selection of a program administrator; and
7. Solicit and accept from the general public and business communities and all other persons, gifts, bequests and donations to the county in support of the program. ((All gifts, bequests and donations of money to the county for support of the program shall be deposited and credited to the employee giving program contributions fund created under K.C.C. 4.08.345.))
SECTION 128. K.C.C. 4.08.360, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 129. Ordinance 15973, Section 1, and K.C.C. 4.08.360 are each hereby amended to read as follows:
A. There is hereby created the ((King County)) marine division operating fund.
((This)) B. The fund shall be a first tier fund ((as described in this chapter)). It is a special revenue fund.
((B.)) C. The director of the department of transportation((, or its successor agency,)) shall be the ((fund)) manager of the fund.
((C.)) D. The ((purpose of this)) fund ((is to)) shall provide for the revenues to and expenditures by King County, on behalf of the King County ferry district, as established in ((Ordinance 15739)) K.C.C. 2.120.010, in performance of services associated with the operating functions of the district.
SECTION 130. Ordinance 15973, Section 2, and K.C.C. 4.08.370 are each hereby repealed.
SECTION 131. K.C.C. 4.08.380, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 132. Ordinance 15968, Section 1, and K.C.C. 4.08.380 are each hereby amended to read as follows:
A. There is hereby created the ((King County)) flood control operating contract fund.
((This)) B. The fund shall be a first tier fund ((as described in this chapter)). It is a special revenue fund.
((B.)) C. The director of the department of natural resources and parks((, or its successor agency,)) shall be the ((fund)) manager of the fund.
((C.)) D. The ((purpose of this)) fund ((is to)) shall provide for the revenues to and expenditures by ((King)) the ((C))county, on behalf of the King County ((F))flood ((C))control ((Z))zone ((D))district, as established in ((Ordinance 15278)) K.C.C. 2.110.010, in performance of services associated with the operating functions of the district.
SECTION 133. Ordinance 15968, Section 2, and K.C.C. 4.08.390 are each hereby repealed.
SECTION 134. K.C.C. 4.08.395 is hereby decodified.
SECTION 135. K.C.C. 4.08.400, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 136. Ordinance 12075, Section 1, as amended, and K.C.C. 4.08.400 are each hereby amended to read as follows:
A. There is hereby established ((a special revenue fund titled)) the recorder's operation and maintenance fund ((number 109, for the purpose of having deposited within it all revenues collected from the additional recording fee authorized by Chapter 204, Laws of Washington 1989)).
((This)) B. The fund shall be a first tier fund ((as described in K.C.C. chapter 4.08 The revenue contained in this fund shall be expended solely for the purpose of acquiring, installing and maintaining an improved system for copying, preserving and indexing documents recorded in or filed with the King County records and licensing services division and for further preserving those official documents filed in King County that are deemed archival by state archival standards)). It is a special revenue fund.
B. The manager of the finance and business operations division is authorized to invest any moneys in the fund not required for immediate expenditure in accordance with the second paragraph of RCW 36.29.020.
C. The moneys in the fund are to be used solely for the purposes authorized by Chapter 204, Laws of Washington 1989 and shall not be added to the county's current expense fund, but shall be distributed as follows:
1. Fifty percent of the revenue generated through this surcharge shall be transmitted monthly to the state treasurer who shall distribute such [moneys] back to the county of the finance and business operations division and then to the fund in July of each year pursuant to state law. The portion of the surcharge transmitted to the state shall expire on January 1, 1995, at which time the surcharge shall be reduced to one dollar per instrument.
2. Fifty percent of the revenue generated shall be retained by records and licensing services division and deposited directly into the fund and not added to the county current expense fund. On January 1, 1995 the remaining one dollar per instrument shall continue to go into this fund.))
C. The director of the department of executive services shall be the manager of the fund.
D. All revenues collected from the additional recording fee authorized by Chapter 204, Laws of Washington 1989 shall be deposited in the fund.
E. The fund shall account for the acquisition, installation and maintenance of an improved system for copying, preserving and indexing documents recorded in or filed with the records and licensing services division and for further preserving those official documents filed in the county that are deemed archival by state archival standards
F. The moneys in the fund shall be used solely for the purposes authorized by Chapter 204, Laws of Washington 1989 and shall not be added to the county's general fund, but shall be distributed as follows:
1. Fifty percent of the revenue generated through the surcharge shall be transmitted monthly to the state treasurer who shall distribute the moneys back to the county of the finance and business operations division and then to the fund in July of each year, in accordance with state law. The portion of the surcharge transmitted to the state shall expire on January 1, 1995, at which time the surcharge shall be reduced to one dollar per instrument.
2. Fifty percent of the revenue generated shall be retained by records and licensing services division and deposited directly into the fund and not added to the general fund. The remaining one dollar per instrument shall continue to go into the fund.
SECTION 137. K.C.C. 4.08.410, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 138. Ordinance 16861, Section 3, and K.C.C. 4.08.410 are each hereby amended to read as follows:
A. There is hereby created the animal bequest fund.
B. The fund shall be a first tier fund ((as described in this chapter)). It is a special revenue fund.
C. The director of the department of executive services shall be the manager of the fund.
D. All receipts and earnings from gifts, bequests and donations shall be deposited ((and credited)) to the fund.
E. The fund may only be used in accordance with donor restrictions and for regional animal services purposes, including but not limited to housing of animals, medical attention for animals, public education, animal shelter improvements and such other purposes that further the general welfare of animals. ((All revenue in the animal bequest account within the general fund and any subaccounts of the account as of July 1, 2010, shall be transferred to the animal bequest fund.))
SECTION 139. K.C.C. 4.08.420, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 140. Ordinance 16861, Section 5, and K.C.C. 4.08.420 are each hereby amended to read as follows:
A. There is hereby created the regional animal services fund.
((This)) B. The fund shall be a second tier fund ((managed by)). It is a special revenue fund.
C. ((t))The director of the department of executive services shall be the manager of the fund.
D. All revenue from city contracts and other funding sources shall be deposited in the fund.
E. The regional animal services fund shall be used to ((collect revenue from city contracts and other funding sources and to expend funds for)) support regional animal services and related administration ((under an annual appropriation)).
SECTION 141. K.C.C. 1.40.100, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 142. Ordinance 15896, Section 11, and K.C.C. 1.40.100 are each hereby amended to read as follows:
A. ((A)) The citizen councilor revolving fund is hereby created ((and shall consist of voluntary donations collected under K.C.C. 1.40.010 through 1.40.110. The treasurer shall be custodian of the revolving fund)).
B. The fund shall be a first tier fund. It is a special revenue fund.
C. The auditor shall be the manager of the fund.
D. All voluntary donations collected under K.C.C. 1.40.010 through 1.40.110 shall be deposited in the fund.
E. Disbursements from the ((revolving)) fund shall be authorized by the citizen councilor coordinator or the coordinator's deputy and according to any oversight and procedure deemed appropriate by the auditor in order to maintain ((an)) effective expenditure and revenue control.
SECTION 143. K.C.C. 2.80.020, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 144. Ordinance 12075, Section 19, and K.C.C. 2.80.020 are each hereby amended to read as follows:
A. A financial gifts trust and contribution fund is hereby created.
B. The fund is a first tier fund. It is a special revenue fund.
C. The director of the department of executive services shall be the manager of the fund.
D. All gifts, bequests and donations of financial assets to the county for purposes specified by the grantor shall be deposited and credited to ((a trust and contribution)) the fund ((to be hereafter created by the department of finance)), except as authorized n K.C.C. 2.80.053, 2.80.055, 2.80.057, 2.80.060 and 2.80.070.
E. The moneys shall be used for the purposes specified in the gift, bequest or donation. Each ((such)) gift, bequest or donation to the county for ((such)) a specified purpose shall be accounted for individually within ((this trust and contribution))the fund until ((such time as it)) that gift, bequest or donation has been fully expended.
SECTION 145. Ordinance 6110, Section 4, as amended, and K.C.C. 4.32.020 are each hereby repealed.
SECTION 146. K.C.C. 9.08.110, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 147. Ordinance 7590, Section 14, as amended, and K.C.C. 9.08.110 are each hereby amended to read as follows:
A. The surface water management fund is hereby created.
B. The fund is a first tier fund. It is a special revenue fund.
C. The director of the department of natural resources and parks shall be the manager of the fund.
D. All service charges shall be deposited in the ((surface water management)) fund ((in the finance and business operations division which fund is hereby created to)).
E. All moneys in the fund shall be used only for the purpose of paying all or any part of the cost and expense of providing surface water management services, or to pay or secure the payment of all or any portion of any issue of general obligation or revenue bond issued for that purpose. ((Moneys in the fund not needed for immediate expenditure shall be invested for the benefit of the surface water management fund pursuant to the first paragraph of RCW 36.29.020 and such procedures and limitations as are contained in county ordinance, but sufficient funds shall be transferred no later than the end of the fiscal year in which they were first appropriated for capital projects appropriated in the surface and storm water management construction fund beginning in fiscal year 1988. The program's funds balances and other financial resources will be invested conservatively to match strong security of principal with market rates of return. For investment purposes the director of the department of natural resources and parks is hereby designated the fund manager.))
NEW SECTION. SECTION 148. There is hereby added to the new chapter created in section 1 of this ordinance a new section to read as follows:
A. There is hereby created the mitigation payment system trust and agency fund.
B. The fund shall be a first-tier fund. It is a trust and agency fund.
C. The director of the department of transportation shall be the fund manager.
D. All mitigation payment system fees shall be placed in appropriate deposit accounts within the fund.
SECTION 149. Ordinance 11617, Section 50, and K.C.C. 14.75.110 are each hereby amended to read as follows:
A. ((An MPS trust and agency fund is hereby created. This MPS fund shall be a first-tier fund as described in K.C.C. chapter 4.10. The director of the department of transportation shall be the fund manager. MPS fees shall be placed in appropriate deposit accounts within the MPS fund.
B.)) The ((MPS)) mitigation payment system fees paid to the county shall be held and disbursed as follows:
1. The fees collected for each ((MPS)) mitigation payment system project shall be placed in a deposit account within the ((MPS)) mitigation payment system fund;
2. The road services division is authorized to transfer the project fees held in the ((MPS)) mitigation payment system fund to the CIP fund no less than once a year in the year following receipt of the fees;
3. The non-((MPS))mitigation payment system fee ((monies)) moneys appropriated for the ((MPS)) mitigation payment system project shall comprise both the public share of the project cost and an advancement of that portion of the private share that has not yet been collected in ((MPS)) mitigation payment system fees;
4. The first money spent by the department on an ((MPS)) mitigation payment system project after a council appropriation shall be deemed to be the fees from the ((MPS)) mitigation payment system fund;
5. Fees collected after a project has been fully funded by means of one or more council appropriations shall constitute reimbursement to the county of the public ((monies)) moneys advanced for the private share of the project. The public ((monies)) moneys made available by such reimbursement shall be used to pay the public share of other ((MPS)) mitigation payment system projects or to pay for smaller scale, growth-related projects that are not placed on the MPS Project List; and
6. All interest earned on the ((MPS)) mitigation payment system fees paid by developers shall be retained in the account and expended for the purpose or purposes for which the impact fees were imposed.
((C. MPS)) B. Mitigation payment system fees for transportation facility improvements shall be expended only in conformance with the transportation element of the King County Comprehensive Plan.
((D. MPS)) C. Mitigation payment system projects shall be funded by a balance between ((MPS)) mitigation payment system fees and other sources of public funds, and shall not be funded solely by ((MPS)) mitigation payment system fees.
((E. MPS)) D. Mitigation payment system fees shall be expended or encumbered for a permissible use within six years of receipt, unless there exists an extraordinary or compelling reason for fees to be held longer than six years. The department may recommend to the council that the county hold fees beyond six years in cases where extraordinary or compelling reasons exist. Such reasons shall be identified in written findings by the council.
((F.)) E. The department and the council may pool the ((MPS)) mitigation payment system fees already collected from a development whenever appropriate to help finance a project with high priority among the projects impacted by the development.
((G.)) F. The department shall pool ((MPS)) mitigation payment system fees whenever necessary to ensure that the fees are expended or encumbered for a permissible use within six years of receipt. Pooling for such purpose shall be accomplished as follows:
1. The department shall determine which project has the highest priority among the projects for which ((MPS)) mitigation payment system fees were collected for each such development, and the department shall transfer the ((MPS)) mitigation payment system fees paid by the development to the budget of the project with the highest priority.
2. The department shall indicate in the ((TNR)) Transportation Needs Report which projects have funds in their budgets that have been pooled to ensure that they are expended or encumbered in a timely manner.
((H.)) G. The department shall prepare an annual report on each ((MPS)) mitigation payment system fee account showing the source and amount of all moneys collected, earned or received and transportation improvements that were financed in whole or in part by ((MPS)) mitigation payment system fees.
NEW SECTION. SECTION 150. There is hereby added to the new chapter created in section 1 of this ordinance a new section to read as follows:
A. There is hereby created a critical areas mitigation fund.
B. The fund is a first tier fund. The fund is a special revenue fund.
C. The director of the department of permitting and environmental review shall be the manager of the fund.
D. All moneys received from penalties resulting from the violation of rules and laws regulating development and activities within critical areas shall be deposited in the fund.
E. Moneys from the fund shall only be used for paying the cost of enforcing and implementing critical area laws and rules.
SECTION 151. Ordinance 10870, Section 486, and K.C.C. 21A.24.390 are each hereby repealed.
SECTION 152. Ordinance 10870, Section 487, and K.C.C. 21A.24.400 are each hereby repealed.
SECTION 153. Ordinance 10870, Section 488, and K.C.C. 21A.24.410 are each hereby repealed.
SECTION 154. Ordinance 10870, Section 489, and K.C.C. 21A.24.420 are each hereby repealed.
SECTION 155. K.C.C. 23.24.140, as amended by this ordinance, is hereby recodified as a new section in the new chapter established in section 1 of this ordinance.
SECTION 156. Ordinance 13263, Section 33, as amended, and K.C.C. 23.24.140 are each hereby amended to read as follows:
A. There is hereby created the code compliance and abatement fund.
B. The fund is a first tier fund as described in this chapter. It is a special revenue fund.
C. The director of the department of permitting and environmental review is shall be the manager of the fund.
D. All moneys collected from the assessment of civil penalties, from cleanup restitution payments to the agency, from the recovery of the costs of pursuing code compliance and abatement((,)) and from the recovery of abatement costs((, both retroactively and prospectively)), except those moneys designated for the critical areas mitigation fund ((as set forth)) in ((K.C.C. chapter 21A.24)) section 150 of this ordinance, shall be deposited in the fund.
E. The fund shall ((allocated to)) support ((expenditures for)) abatement and code enforcement administrative costs, including, but not limited to, personnel costs, and shall be accounted for through either creation of a fund or other appropriate accounting mechanism in the department issuing the citation or notice and order under which the abatement occurred.
F. Withdrawals from the moneys collected under this section for the purpose of funding administrative costs within the code enforcement section of the department of permitting and environmental review shall not exceed one hundred seventy-five thousand dollars in a calendar year.
NEW SECTION. SECTION 157. There is hereby added to the new chapter created in section 1 of this ordinance a new section to read as follows:
A. There is hereby created a roads operating fund.
B. The fund is a first tier fund. The fund is a special revenue fund.
C. The director of the department of transportation shall be the manager of the fund.
D. All receipts from all or part of the unincorporated property tax levy, gas tax, fees for service and other revenues shall be deposited in the fund.
NEW SECTION. SECTION 158. There is hereby added to the new chapter created in section 1 of this ordinance a new section to read as follows:
A. There is hereby created a solid waste operating fund.
B. The fund is a first tier fund. The fund is an enterprise fund.
C. The director of the department of natural resources and parks shall be the manager of the fund.
D. All receipts from the disposal fee and other revenues shall be deposited in the fund.
NEW SECTION. SECTION 159. There is hereby added to the new chapter created in section 1 of this ordinance a new section to read as follows:
A. There is hereby created a solid waste construction fund.
B. The fund is a first tier. The fund is an enterprise capital fund.
C. The director of the department of natural resources and parks shall be the manager of the fund.
D. All receipts from the solid waste operating fund, bond proceeds and other revenues shall be deposited in the fund.
NEW SECTION. SECTION 160. There is hereby added to the new chapter created in section 1 of this ordinance a new section to read as follows:
A. There is hereby created a roads capital fund.
B. The fund is a first tier fund. It is a capital projects fund.
C. The director of the department of transportation shall be the manager of the fund.
D. All receipts from transfers from the roads operating fund, bond proceeds, grants and other revenues shall be deposited in the fund.
NEW SECTION. SECTION 161. There is hereby added to the new chapter created in section 1 of this ordinance a new section to read as follows:
A. There is hereby created a motor pool equipment rental and revolving fund.
B. The fund is a first tier fund. The fund is an internal service fund.
C. The director of the department of transportation shall be the manager of the fund.
D. All receipts from rates charged for full cost recovery for the fund's services to county agencies shall be deposited in the fund.
NEW SECTION. SECTION 162. There is hereby added to the new chapter created in section 1 of this ordinance a new section to read as follows:
A. There is hereby created a roads and water and land equipment rental revolving fund.
B. The fund is a first tier fund. The fund is an internal service fund.
C. The director of the department of transportation shall be the manager of the fund.
D. All receipts from rates charged for full cost recovery for the fund's services to county agencies shall be deposited in the fund.
SECTION 163. Ordinance 4341, Section 14, and K.C.C. 26.04.130 are each hereby repealed.
NEW SECTION. SECTION 164. There is hereby added to K.C.C. chapter 4A.10 a new section to read as follows:
"Capital projects fund" means a governmental fund that is used to account for financial resources that are restricted, committed or assigned to expenditures for the acquisition or construction of capital facilities, capital infrastructure, equipment and technology infrastructure and software.
NEW SECTION. SECTION 165. There is hereby added to K.C.C. chapter 4A.10 a new section to read as follows:
"Debt service fund" means a governmental fund that is used to account for the accumulation of resources that are restricted, committed or assigned for, and the payment of, general long-term debt principal and interest.
NEW SECTION. SECTION 166. There is hereby added to K.C.C. chapter 4A.10 a new section to read as follows:
"Enterprise fund" means a fund that is used to account for any activity for which a fee is charged to external users for goods or services.
NEW SECTION. SECTION 167. There is hereby added to K.C.C. chapter 4A.10 a new section to read as follows:
"Enterprise capital fund" means a fund created within an existing enterprise to account for the enterprise's resources that are restricted for expenditures for capital outlays, including the acquisition or construction of capital facilities.
NEW SECTION. SECTION 168. There is hereby added to K.C.C. chapter 4A.10 a new section to read as follows:
"Enterprise restricted fund" means a fund created within an existing enterprise to account for the enterprise's resources that may be legally restricted for making debt service payments or maintaining bond reserves, for segregating special purpose revenues, and for compliance with fiscal management directives and policies.
NEW SECTION. SECTION 169. There is hereby added to K.C.C. chapter 4A.10 a new section to read as follows:
"Full cost recovery" means all costs associated with operation, maintenance, rental, repair, replacement, central service cost allocation and department and division overhead.
NEW SECTION. SECTION 170. There is hereby added to K.C.C. chapter 4A.10 a new section to read as follows:
"General fund" means a governmental fund that is required under RCW 36.33.010 and that is used to account for all financial resources of the county not accounted for and reported in some other fund.
NEW SECTION. SECTION 171. There is hereby added to K.C.C. chapter 4A.10 a new section to read as follows:
"Governmental fund" means a fund that is used to account for a governmental function.
NEW SECTION. SECTION 172. There is hereby added to K.C.C. chapter 4A.10 a new section to read as follows:
"Internal service fund" means a fund that is used to account for the provision of goods or services by one department or agency to other departments or agencies of the county on a cost-reimbursement basis.
NEW SECTION. SECTION 173. There is hereby added to K.C.C. chapter 4A.10 a new section to read as follows:
"Permanent fund" means a governmental fund used to report resources that are legally restricted to the extent that only earnings, and not principal, may be used to support the government's programs.
NEW SECTION. SECTION 174. There is hereby added to K.C.C. chapter 4A.10 a new section to read as follows:
"Programmatic infrastructure investments" means those capital expenses unique to a specific building user that are not necessary to maintain the usability and maintenance standard for the building.
NEW SECTION. SECTION 175. There is hereby added to K.C.C. chapter 4A.10 a new section to read as follows:
"Special revenue fund" means a governmental fund that is used to account for the proceeds of specific revenue sources that are restricted or committed to expenditures for specified purposes other than debt service or capital projects.
NEW SECTION. SECTION 176. There is hereby added to K.C.C. chapter 4A.10 a new section to read as follows:
"Trust and agency fund" means a fund used to account for resources held by the county in a trustee or agency capacity only.