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Record No: CB 121102    Version: 1 Council Bill No: CB 121102
Type: Council Bill (CB) Status: Full Council Agenda Ready
Current Controlling Legislative Body Select Budget Committee
On agenda: 11/21/2025
Ordinance No:
Title: AN ORDINANCE relating to City financial management; closing certain funds and authorizing the Office of City Finance to take action pursuant to those closures; authorizing the transfer of all unexpended and unencumbered balances and other assets and liabilities of those funds; abandoning appropriation authority from those funds; retiring an obsolete interfund loan authorization; and repealing Ordinance 124892.
Sponsors: Dan Strauss
Supporting documents: 1. Summary and Fiscal Note

CITY OF SEATTLE

ORDINANCE __________________

COUNCIL BILL __________________

title

AN ORDINANCE relating to City financial management; closing certain funds and authorizing the Office of City Finance to take action pursuant to those closures; authorizing the transfer of all unexpended and unencumbered balances and other assets and liabilities of those funds; abandoning appropriation authority from those funds; retiring an obsolete interfund loan authorization; and repealing Ordinance 124892.

body

WHEREAS, from time to time the City evaluates and closes funds to maintain structure and organization in the City’s financial management system; and

WHEREAS, it is sound financial management for The City of Seattle to retire obsolete fund and interfund loan authorizations; and

WHEREAS, several funds have all their projects completed; and

WHEREAS, some of those funds have unexpended and unencumbered balance, other assets, or liabilities that need to be transferred before closing the funds; and

WHEREAS, when these funds close, the Finance General Appropriation to Special Funds Budget Summary Level (BO-FG-2QA00) typically is the appropriate place to transfer their contents; and

WHEREAS, the interfund loan authorized through Ordinance 124892 for the City’s Consolidated (Residual) Cash Pool to finance $5,000,000 to homelessness prevention and intervention efforts has continued for longer than three years, and the loan was to be repaid with the proceeds from the sale of the Myers Way Property, which has not sold, and has no remaining liabilities; NOW, THEREFORE,

BE IT ORDAINED BY THE CITY OF SEATTLE AS FOLLOWS:

Section 1. For each item in the following table, the fund listed in the Closed Fund column is closed and eliminated. Any unencumbered fund balance, assets, and liabilities in that fund are transferred to the fund listed in the Transferred To column. Each transfer will use the Finance General Appropriation to Special Funds Budget Summary Level (BO-FG-2QA00), using the closed fund’s number for the Budget Control Level code. Any remaining appropriation authority from any fund, subfund, or account closed pursuant to this section is abandoned. The Office of City Finance is authorized to take any action necessary to effectuate the closures, eliminations, and abandonments made by this section.

Item

Closed Fund

Transferred To

Establishing Ordinance

1.1

Bridging the Gap Levy Fund (10394)

Transportation Fund (13000)

122232

1.2

KeyArena Settlement Proceeds Fund (10910)

Seattle Center Fund (11410)

122834

1.3

Coronavirus Local Fiscal Recovery Fund (14000)

None

126371

1.4

2000 Parks Levy Fund (33850)

Park and Recreation Fund (10200)

120024

1.5

2011 Multipurpose LTGO Bond Fund (35500)

LTGO Bond Interest and Redemption Fund (20130)

123480

1.6

2012 Multipurpose LTGO Bond Fund (35600)

LTGO Bond Interest and Redemption Fund (20130)

123751

1.7

2013 Multipurpose LTGO Bond Fund (35700)

LTGO Bond Interest and Redemption Fund (20130)

124053

1.8

2013 Multipurpose LTGO Fund (Taxable) (35710)

LTGO Bond Interest and Redemption Fund (20130)

124053

1.9

Alaskan Way Seawall Construction Fund (35800)

None

124125

1.10

2014 Alaskan Way Seawall Construction Fund (35820)

UTGO Bond Interest and Redemption Fund (20140)

124125

1.11

2015 Alaskan Way Seawall Construction Fund (35830)

UTGO Bond Interest and Redemption Fund (20140)

124125

1.12

2016 Alaskan Way Seawall Construction Fund (35840)

UTGO Bond Interest and Redemption Fund (20140)

124125

1.13

2015 Multipurpose LTGO Bond Fund (Taxable) (36210)

LTGO Bond Interest and Redemption Fund (20130)

124637

1.14

2016 Multipurpose LTGO Bond Fund (Taxable) (36310)

LTGO Bond Interest and Redemption Fund (20130)

124823

1.15

2018 Multipurpose LTGO Bond Fund (Taxable) (36510)

LTGO Bond Interest and Redemption Fund (20130)

125264

1.16

2019 Multipurpose LTGO Bond Fund (Taxable) (36610)

LTGO Bond Interest and Redemption Fund (20130)

125715

1.17

2020 Multipurpose LTGO  Bond Fund (Taxable) (36710)

None

125986

1.18

2021 Multipurpose LTGO Bond Fund (Taxable) (36820)

LTGO Bond Interest and Redemption Fund (20130)

126387

1.19

Garage Disposition Proceeds Fund (37000)

LTGO Bond Interest and Redemption Fund (20130)

125075

Section 2. Ordinance 124892, which authorized an interfund loan, is repealed.

Section 3. This ordinance shall take effect as provided by Seattle Municipal Code Sections 1.04.020 and 1.04.070.

Passed by the City Council the ________ day of _________________________, 2025, and signed by me in open session in authentication of its passage this ________ day of _________________________, 2025.

____________________________________
President ____________ of the City Council

Approved /                     returned unsigned /                     vetoed this ____day of _______________, 2025.

____________________________________
Bruce A. Harrell, Mayor

Filed by me this ________ day of _________________________, 2025.

____________________________________
Scheereen Dedman, City Clerk

(Seal)