CITY OF SEATTLE
ORDINANCE __________________
COUNCIL BILL __________________
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AN ORDINANCE relating to City funds; closing certain funds, subfunds, and accounts; authorizing the Department of Finance and Administrative Services to take action pursuant to those closures; authorizing the transfer of all unexpended and unencumbered balances and other assets and liabilities of those funds, subfunds, and accounts; and abandoning appropriation authority from those funds, subfunds, and accounts.
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WHEREAS, effective January 1, 2018, the City Treasury’s Fund structure was re-organized through Ordinance 125492 in keeping with Resolution 31332 and the goals of the implementation of the PeopleSoft 9.2 enterprise financial management system, including the elimination of subfunds within Funds; and
WHEREAS, the Special Employment Fund (00515) was created in 1985 through Ordinance 112556, and was subsequently re-designated as the Special Employment Subfund of the General Fund (00100) in 1995 through Ordinance 117977; and
WHEREAS, all fund balance, assets, and liabilities in the Special Employment Subfund of the General Fund were transferred to a new Special Employment Account in the General Fund through Ordinance 125492, effective January 1, 2018; and
WHEREAS, the Cable Television Franchise Subfund (00160) of the General Fund (00100) was created in 1996 through Ordinance 118196; and
WHEREAS, all fund balance, assets, and liabilities in the Cable Television Franchise Subfund of the General Fund were transferred to a new Cable Television Franchise Fund (10101) created through Ordinance 125492, effective January 1, 2018; and
WHEREAS, the Neighborhood Matching Fund (00165) was created in 1990 through Ordinance 115345, and was subsequently re-designated as the Neighborhood Matching Subfund of the General Fund (00100) in 1995 through Ordinance 117977; and
WHEREAS, all fund balance, assets, and liabilities in the Neighborhood Matching Subfund were transferred to a new Neighborhood Matching Program in the General Fund through Ordinance 125492, effective January 1, 2018; and
WHEREAS, the South Lake Union Property Proceeds Subaccount (00167) was created within the Cumulative Reserve Subfund of the General Fund in 2001 through Ordinance 120411; and
WHEREAS, all fund balance, assets, and liabilities in the South Lake Union Property Proceeds Subaccount were transferred to the General Fund (00100) on January 1, 2018; and
WHEREAS, the Street Vacation Compensation Fund (00169) was created as a subfund of the General Fund (00100) in 2001 through Ordinance 120607; and
WHEREAS, all fund balance, assets, and liabilities in the Street Vacation Compensation Fund were transferred to a new Street Vacation Account in the Transportation Fund (13000) through Ordinance 125492, effective January 1, 2018; and
WHEREAS, the Bluefield Habitat Maintenance Subaccount (00178) was created within the Cumulative Reserve Subfund of the General Fund in 2011 through Ordinance 123772; and
WHEREAS, all fund balance, assets, and liabilities in the Bluefield Habitat Maintenance Subaccount were transferred to a new Bluefield Habitat Maintenance Account in the General Fund through Ordinance 125492, effective January 1, 2018; and
WHEREAS, the Development Rights Fund (00179) was created in 1994 through Ordinance 117342, and was subsequently re-designated as the Development Rights Subfund of the General Fund (00100) in 1995 through Ordinance 117977; and
WHEREAS, all fund balance, assets, and liabilities in the Development Rights Subfund were transferred to a new Development Rights Account in the General Fund through Ordinance 125492, effective January 1, 2018; and
WHEREAS, the Gasworks Park Contamination Remediation Trust Fund (10220) was created in 2000 as a subfund of the Park and Recreation Fund (10200) through Ordinance 120115; and
WHEREAS, the projects funded through the Gasworks Park Contamination Remediation Fund have been completed, and the residual fund balance, assets, and liabilities were transferred to the Park and Recreation Fund on January 1, 2018; and
WHEREAS, the Coliseum Redevelopment Subfund (11420) was created in 1994 pursuant to Ordinance 117139, and subsequently was renamed the Seattle Center KeyArena Subfund; and
WHEREAS, all fund balance, assets, and liabilities in the Seattle Center KeyArena Subfund were transferred to a new Seattle Center KeyArena Fund created through Ordinance 125492, effective January 1, 2018; and
WHEREAS, Ordinance 125724 provided for the fund balance, assets, and liabilities of the Seattle Center KeyArena Fund to be transferred to the Seattle Center Fund (11410), effective January 1, 2019, and
WHEREAS, the Education Fund (14100) was created through Ordinance 124650, effective January 1, 2015; and
WHEREAS, all fund balance, assets, and liabilities in the Education Fund were transferred to the General Fund (00100), the Education - Support Services Fund (17857), and the Preschool Services Fund (17861), according to the City’s commitments of these funds by ordinance, through Ordinance 125492, effective January 1, 2018, and
WHEREAS, the Mrs. Betty Wile Levy Medical Aid Unit Memorial Account (15180) was created in the General Donations and Gift Trust Fund in 1979 through Ordinance 108395; and
WHEREAS, the projects funded through the Mrs. Betty Wile Levy Medical Aid Unit Memorial Account have been completed, although unexpended and unencumbered fund balance and other assets remain in the Fund; and
WHEREAS, the South Lake Union Subfund (16415) was created within the Low-Income Housing Fund (16400) in 2002 through Ordinance 120944; and
WHEREAS, all fund balance, assets, and liabilities in the South Lake Union Subfund were transferred to the new South Lake Union Mitigation Account in the Housing Program Support Fund (16440) through Ordinance 125492, effective January 1, 2018; and
WHEREAS, the Growth-Related Housing Account (16450) was created within the Low-Income Housing Fund (16400) in 1988 through Ordinance 113834; and
WHEREAS, all fund balance, assets, and liabilities in the Growth-Related Housing Account were transferred to the Housing Program Support Fund (16440) through Ordinance 125492, effective January 1, 2018, and
WHEREAS, the Weatherization Program Account (16460) was established within the Low-Income Housing Fund (16400) in 1991 through Ordinance 115647; and
WHEREAS, all fund balance, assets, and liabilities in the Weatherization Program Account were transferred to the Housing Program Support Fund (16440) through Ordinance 125492, effective January 1, 2018; and
WHEREAS, the REACH General Subfund (16470) was created within the Low-Income Housing Fund (16400) in 1994 pursuant to Ordinance 117472; and
WHEREAS, all fund balance, assets, and liabilities in the REACH General Subfund were transferred to the new REACH Account in the Housing Program Support Fund (16440) through Ordinance 125492, effective January 1, 2018; and
WHEREAS, the Housing Preservation Fund (16480) was created as a subfund of the Low-Income Housing Fund (16400) in 1999 through Ordinance 119785; and
WHEREAS, all projects funded through the Housing Preservation Fund have been completed, leaving no unexpended and unencumbered fund balance, other assets, or liabilities remaining in the Fund; and
WHEREAS, the HOME Program Subfund (16490) was created within the Low-Income Housing Fund (16400) in 1992 pursuant to Ordinance 116292; and
WHEREAS, all fund balance, assets, and liabilities in the HOME Program Subfund were transferred to the new HOME Account in the Housing Program Support Fund (16440) through Ordinance 125492, effective January 1, 2018; and
WHEREAS, the Housing and Community Development Revenue Sharing Fund was created in 1975 through Ordinance 104195, and was administratively renamed the Community Development Block Grant Main Fund (17810); and
WHEREAS, all fund balance, assets, and liabilities in the Community Development Block Grant Main Fund were transferred to the Human Services Fund (16200) through Ordinance 125492, effective January 1, 2018; and
WHEREAS, the 2004 Families and Education Subfund (17856) was established within the Educational and Developmental Services Fund in 2004 through Ordinance 121529; and
WHEREAS, all projects funded through the 2004 Families and Education Subfund have been completed, leaving no unexpended and unencumbered fund balance, other assets, or liabilities remaining in the Subfund; and
WHEREAS, the KeyArena Defeasance Account (20131) was created in the Bond Interest and Redemption Fund in 2002 through Ordinance 120864; and
WHEREAS, all projects funded through the KeyArena Defeasance Account have been completed, leaving no unexpended and unencumbered fund balance, assets, or liabilities remaining in the Account; and
WHEREAS, the McCaw Hall Defeasance Account (20135) was created in the Bond Interest and Redemption Fund in 2006 through Ordinance 122294; and
WHEREAS, all projects funded through the McCaw Hall Defeasance Account have been completed, leaving no unexpended and unencumbered fund balance, assets, or liabilities remaining in the Account; and
WHEREAS, the Pike Place Market Loan Repayment Account (20139) was created in the Bond Interest and Redemption Fund in 2009 pursuant to Ordinance 122848; and
WHEREAS, all projects funded through the Pike Place Market Loan Repayment Account have been completed, although unexpended and unencumbered fund balance and other assets remain in the Account; and
WHEREAS, the Local Improvement District No. 6748 Fund (25140) was created in 1997 through Ordinance 118795; and
WHEREAS, the projects funded through the Local Improvement District No. 6748 Fund have been completed, although unexpended and unencumbered fund balance and other assets remain in the Fund; and
WHEREAS, the Emergency Communications Fund (32620) was created in 1993 pursuant to Ordinance 116797; and
WHEREAS, all projects funded through the Emergency Communications Fund have been completed, and the residual fund balance, assets, and liabilities were transferred to the General Fund (00100) on January 1, 2018; and
WHEREAS, the Parks Capital Fund (33140) was created in 2014 through Ordinance 124634; and
WHEREAS, all fund balance, assets, and liabilities in the Parks Capital Fund were transferred to the Park and Recreation Fund (10200) through Ordinance 125492, effective January 1, 2018; and
WHEREAS, the Park District Loan Capital Subfund (33141) was created within the Parks Capital Fund (33140) in 2015 pursuant to Ordinance 124652; and
WHEREAS, the projects funded through the Park District Loan Capital Subfund of the Parks Capital Fund have been completed, leaving no unexpended and unencumbered fund balance, other assets, or liabilities in the Subfund; and
WHEREAS, the 1999 Parks and Community Center Fund (33800) was created in 1999 through Ordinance 119522; and
WHEREAS, all projects funded through the 1999 Parks and Community Center Fund have been completed, and the residual fund balance, assets, and liabilities were transferred to the General Fund (00100) on January 1, 2018; and
WHEREAS, the Non-Bonds Subfund (34410) of the Public Safety Information Technology Fund (34400) was created in 1999 pursuant to Ordinance 119819; and
WHEREAS, all projects funded through the Non-Bond Subfund of the Public Safety Information Technology Fund have been completed, and the residual fund balance, assets, and liabilities were transferred to the General Fund (00100) on January 1, 2018; and
WHEREAS, the 2007 Multipurpose LTGO Bond Fund (35100) was created in 2006 through Ordinance 122121; and
WHEREAS, all projects funded through the 2007 Multipurpose LTGO Bond Fund have been completed, leaving no unexpended and unencumbered fund balance, other assets, or liabilities remaining in the Fund; and
WHEREAS, the 2008 Multipurpose LTGO Bond Fund (35200) was created in 2007 through Ordinance 122553; and
WHEREAS, all projects funded through the 2008 Multipurpose LTGO Bond Fund have been completed, although unexpended and unencumbered fund balance and other assets and liabilities remain in the Fund; and
WHEREAS, the 2009 Multipurpose LTGO Bond Fund (35300) was created in 2008 through Ordinance 122848; and
WHEREAS, all projects funded through the 2009 Multipurpose LTGO Bond Fund have been completed, although unexpended and unencumbered fund balance and other assets and liabilities remain in the Fund; and
WHEREAS, the 2010 Multipurpose LTGO Bond Fund (35400) was created in 2009 through Ordinance 123156; and
WHEREAS, all projects funded through the 2010 Multipurpose LTGO Bond Fund have been completed, although unexpended and unencumbered fund balance and other assets and liabilities remain in the Fund; and
WHEREAS, the Downtown Parking Garage Fund (46010) was created in 1998 through Ordinance 119155; and
WHEREAS, all projects funded through the Downtown Parking Garage Fund have been completed, leaving no unexpended and unencumbered fund balance, other assets, or liabilities remaining in the Fund; and
WHEREAS, the Fiber Leasing Fund (47010) was created in 2012 through Ordinance 123931; and
WHEREAS, Ordinance 125724 provided for the fund balance, assets, and liabilities of the Fiber Leasing Fund to be transferred to the Information Technology Fund (50410), effective January 1, 2019; and
WHEREAS, the Help the Animals Account (63601) was established in the General Donations and Gift Trust Fund in 1979 through Ordinance 108357; and
WHEREAS, the fund balance, assets, and liabilities in the Help the Animals Account of the General Donations and Gift Trust Fund were transferred to the Help the Animals Account in the new Animal Shelter Donation Fund (15260) through Ordinance 125492, effective January 1, 2018; and
WHEREAS, the Pet Population Control Fund (63603) was established in the General Donations and Gift Trust Fund in 1996 by Ordinance 118289; and
WHEREAS, the fund balance, assets, and liabilities in the Pet Population Control Fund were transferred to the Pet Population Control Account in the new Animal Shelter Donation Fund (15260) through Ordinance 125492, effective January 1, 2018; and
WHEREAS, the Seattle Animal Shelter Expansion Subfund (63604) in the General Donations and Gift Trust Fund was established in 2003 through Ordinance 121307; and
WHEREAS, all projects funded through the Seattle Animal Shelter Expansion Subfund have been completed, and residual fund balance, assets, and liabilities were transferred to the Help the Animals Account in the new Animal Shelter Donation Fund (15260) established through Ordinance 125492, effective January 1, 2018; NOW, THEREFORE,
BE IT ORDAINED BY THE CITY OF SEATTLE AS FOLLOWS:
Section 1. The Special Employment Subfund (00515) of the General Fund (00100), established by Ordinance 112556 as amended by Ordinance 117977, is closed and eliminated.
Section 2. The Cable Television Franchise Subfund (00160) of the General Fund (00100), created by Ordinance 118196, is closed and eliminated.
Section 3. The Neighborhood Matching Subfund (00165) of the General Fund (00100), established by Ordinance 115345 as amended by Ordinance 117977, is closed and eliminated.
Section 4. The South Lake Union Property Proceeds Subaccount (00167) within the Cumulative Reserve Subfund of the General Fund (00100), established by Ordinance 120411, is closed and eliminated.
Section 5. The Street Vacation Compensation Fund (00169), established by Ordinance 120607, is closed and eliminated.
Section 6. The Bluefield Habitat Maintenance Subaccount (00178) within the Cumulative Reserve Subfund of the General Fund (00100), established by Ordinance 123772, is closed and eliminated.
Section 7. The Development Rights Subfund (00179) of the General Fund (00100), established by Ordinance 117342 as amended by Ordinance 117977, is closed and eliminated.
Section 8. The Gasworks Park Contamination Remediation Trust Fund (10220) of the Park and Recreation Fund (10200), established by Ordinance 120115, is closed and eliminated.
Section 9. The Seattle Center KeyArena Fund (11420), established pursuant to Ordinance 117139, as amended by Ordinance 125492, is closed and eliminated.
Section 10. The Education Fund (14100), established by Ordinance 124650, is closed and eliminated.
Section 11. The Mrs. Betty Wile Levy Medical Aid Unit Memorial Account (15180) in the General Donations and Gift Trust Fund, established by Ordinance 108395, is closed and eliminated. Any unencumbered fund balance, asset, or liability remaining in the Fund shall be transferred to the General Fund (00100) using the Finance General Appropriation to Special Funds Budget Summary Level/BCL Code (15180-BO-FG-2QA00).
Section 12. The South Lake Union Subfund (16415) within the Low-Income Housing Fund (16400), established by Ordinance 120944, is closed and eliminated.
Section 13. The Growth-Related Housing Account (16450) within the Low-Income Housing Fund (16400), established by Ordinance 113834, is closed and eliminated.
Section 14. The Weatherization Program Account (16460) within the Low-Income Housing Fund (16400), established by Ordinance 115647, is closed and eliminated.
Section 15. The REACH General Subfund (16470) within the Low-Income Housing Fund (16400), established by Ordinance 117472, is closed and eliminated.
Section 16. The Housing Preservation Fund (16480) within the Low-Income Housing Fund (16400), established by Ordinance 119785, is closed and eliminated.
Section 17. The HOME Program Subfund (16490) within the Low-Income Housing Fund (16400), established by Ordinance 116292, is closed and eliminated.
Section 18. The Community Development Block Grant Main Fund (17810), established by Ordinance 104195, is closed and eliminated.
Section 19. The 2004 Families and Education Subfund (17856), established by Ordinance 121529, is closed and eliminated.
Section 20. The KeyArena Defeasance Account (20131) of the Bond Interest and Redemption Fund, established by Ordinance 120864, is closed and eliminated.
Section 21. The McCaw Hall Defeasance Account (20135) of the Bond Interest and Redemption Fund, established by Ordinance 122294, is closed and eliminated.
Section 22. The Pike Place Market Loan Repayment Account (20139) of the Bond Interest and Redemption Fund, established pursuant to Ordinance 122848, is closed and eliminated. Any unencumbered fund balance, asset, or liability remaining in the Account shall be transferred to the General Fund (00100) using the Finance General Appropriation to Special Funds Budget Summary Level/BCL Code (20139-BO-FG-2QA00).
Section 23. The Local Improvement District No. 6748 (25140), established by Ordinance 118795, is closed and eliminated. Any unencumbered fund balance, asset, or liability remaining in the Fund shall be transferred to the Local Improvement Guaranty Fund (29500) using the Finance General Appropriation to Special Funds Budget Summary Level/BCL Code (25140-BO-FG-2QA00).
Section 24. The Emergency Communications Fund (32620), established by Ordinance 116797, is closed and eliminated.
Section 25. The Parks Capital Fund (33140), created by Ordinance 124634, is closed and eliminated.
Section 26. The Park District Loan Capital Subfund (33141) of the Parks Capital Fund (33140), created pursuant to Ordinance 124652, is closed and eliminated.
Section 27. The 1999 Parks and Community Center Fund (33800), established by Ordinance 119522, is closed and eliminated.
Section 28. The Non-Bonds Subfund (34410) of the Public Safety Information Technology Fund (34400), established pursuant to Ordinance 119819, is closed and eliminated.
Section 29. The 2007 Multipurpose LTGO Bond Fund (35100), established by Ordinance 122121, is closed and eliminated.
Section 30. The 2008 Multipurpose LTGO Bond Fund (35200), established by Ordinance 122553, is closed and eliminated. Any unencumbered fund balance, asset, or liability remaining in the Fund shall be transferred to the LTGO Bond Interest and Redemption Fund (20130) using the Finance General Appropriation to Special Funds Budget Summary Level/BCL Code (35200-BO-FG-2QA00).
Section 31. The 2009 Multipurpose LTGO Bond Fund (35300), established by Ordinance 122848, is closed and eliminated. Any unencumbered fund balance, asset, or liability remaining in the Fund shall be transferred to the LTGO Bond Interest and Redemption Fund (20130) using the Finance General Appropriation to Special Funds Budget Summary Level/BCL Code (35300-BO-FG-2QA00).
Section 32. The 2010 Multipurpose LTGO Bond Fund (35400), established by Ordinance 123156, is closed and eliminated. Any unencumbered fund balance, asset, or liability remaining in the Fund shall be transferred to the LTGO Bond Interest and Redemption Fund (20130) using the Finance General Appropriation to Special Funds Budget Summary Level/BCL Code (35400-BO-FG-2QA00).
Section 33. The Downtown Parking Garage Fund (46010), established by Ordinance 119155, is closed and eliminated.
Section 34. The Fiber Leasing Fund (47010), established by Ordinance 123931, is closed and eliminated.
Section 35. The Help the Animals Account (63601) in the General Donations and Gift Trust Fund, established by Ordinance 108357, is closed and eliminated.
Section 36. The Pet Population Control Fund (63603) in the General Donations and Gift Trust Fund, established by Ordinance 118289, is closed and eliminated.
Section 37. The Seattle Animal Shelter Expansion Subfund (63604) in the General Donations and Gift Trust Fund, established by Ordinance 121307, is closed and eliminated.
Section 38. Any remaining appropriation authority from any fund, subfund, or account closed pursuant to Sections 1 through 37 of this ordinance is abandoned.
Section 39. The Department of Finance and Administrative Services is authorized to take any action necessary to effectuate the closures, eliminations, and abandonments made by this ordinance.
Section 40. This ordinance shall take effect and be in force 30 days after its approval by the Mayor, but if not approved and returned by the Mayor within ten days after presentation, it shall take effect as provided by Seattle Municipal Code Section 1.04.020.
Passed by the City Council the ________ day of _________________________, 2021, and signed by me in open session in authentication of its passage this _____ day of _________________________, 2021.
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President ____________ of the City Council
Approved / returned unsigned / vetoed this ________ day of _________________, 2021.
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Jenny A. Durkan, Mayor
Filed by me this ________ day of _________________________, 2021.
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Monica Martinez Simmons, City Clerk
(Seal)