Drafter
Clerk 10/13/2003
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AN ORDINANCE creating the parks and recreation fund; amending Ordinance 12076, Section 9, and K.C.C. 4.08.015, as amended, and adding a new section to K.C.C. chapter 4.08.
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PREAMBLE:
At a special election on May 20, 2003, the voters of King County approved a four-year countywide property tax levy lid lift of not more than 4.9 cents per one thousand dollars of assessed valuation for the purpose of funding the continued and increased operation and maintenance of King County's regional and rural parks, recreation facilities and community-based recreation programs. Collection of this dedicated levy amount will commence in 2004. Ordinance 14586, Section 4, which placed the levy lid lift on the ballot, stipulates that "(t)he levy proceeds shall be deposited in a special revenue fund, which fund shall be created by ordinance."
BE IT ORDAINED BY THE COUNCIL OF KING COUNTY:
SECTION 1. Ordinance 12076, Section 9, as amended, and K.C.C. 4.08.015, each as amended, are each hereby amended to read as follows:
First tier funds and designated fund managers.
A. First tier funds and fund managers are as follows:
Fund No. Fund Title Fund Manager
103 County Road Dept. of Transportation
104 Solid Waste Landfill Post Closure Dept. of Natural Resources and
Maintenance Parks
109 Recorder's O & M Dept. of Executive Services
111 Enhanced-911 Emergency Tel System Dept. of Executive Services
112 Mental Health Dept. of Community & Human
Services
115 Road Improvement Guaranty Dept. of Transportation
117 Arts and Cultural Development Dept. of Executive Services
119 Emergency Medical Services Dept. of Public Health
121 Surface Water Management Dept. of Natural Resources and
Parks
122 Automated Fingerprint Ident. System Dept. of Public Safety
128 Local Hazardous Waste Dept. of Public Health
129 Youth Sports Facilities Grant Dept. of Natural Resources and Parks
131 Noxious Weed Control Fund Dept. of Natural Resources and Parks
134 Development and Environmental Services Dept. of Development &
Environmental Services
137 Clark Contract Administration Office of Management and Budget
138 Parks Trust and Contribution Dept. of Natural Resources and
Parks
139 Risk Abatement Office of Management and Budget
145 Parks and Recreation Dept. of Natural Resources and
Parks
164 Two-Tenths Sales Tax Revenue Receiving Dept. of Transportation
165 Public Transit Self Insurance Dept. of Transportation
215 Grants Tier 1 Fund Dept. of Executive Services
309 Neighborhood Parks & Open Space Dept. of Executive Services
312 HMC Long Range CIP Dept. of Executive Services
313 Health Department Clinic Projects Const Dept. of Executive Services
315 Conservation Futures Dept. of Natural Resources and
Parks
316 Parks, Rec. & Open Space Dept. of Executive Services
318 Surface & Storm Water Mgmt Const Dept. of Natural Resources and
Parks
319 Youth Svcs Detention Facility Const Dept. of Executive Services
320 Public Art Fund Dept. of Executive Services
322 Housing Opportunity Acquisition Dept. of Community & Human
Services
326 1990 Series B Youth Detention Facility Dept. of Executive Services
327 Equipment and Building Acquisition Dept. of Executive Services
329 SWM CIP Construction 1992-1997 Dept. of Natural Resources and
Parks
331 Long-term Leases Dept. of Executive Services
333 Health Centers Construction Dept. of Executive Services
334 Capital Acqn and County Fac Renovation Office of Management and Budget
335 Youth Services Facilities Construction Dept. of Executive Services
338 Airport Construction Dept. of Transportation
339 Working Forest 1995 B Dept. of Natural Resources and
Parks
340 Parks CIP Dept. of Natural Resources and
Parks
340-3 Urban Reforestation & Habitat Restoration Dept. of Natural Resources and
Parks
341 Arts and Historic Preservation Capital Dept. of Executive Services
342 Major Maintenance Reserve Dept. of Executive Services
343 Core GIS Capital Project Dept of Natural Resources and Parks
346 Regional Justice Center Construction Dept. of Executive Services
347 Emergency Communications System Dept. of Executive Services
349 Parks Facilities Rehabilitation Dept. of Executive Services
350 Open Space Acquisition Dept. of Natural Resources and
Parks
364-3 Transit Cross-border Lease Financing Fund Dept. of Executive Services
369 Transfer of Development Credits Program Dept. of Natural Resources and
(TDC) Fund Parks
377-1 OIRM Capital Fund Office of Information Resource
Management
378 Information and Telecommunications Dept. of Executive Services
Capital Improvement Fund
381 Solid Waste Cap Equip Recovery Dept. of Natural Resources and
Parks
383 Solid Waste Environmental Reserve Dept. of Natural Resources and
Parks
384 Farmland and Open Space Acquisition Dept. of Natural Resources and
Parks
385 Renton Maintenance Fac Const Dept. of Transportation
386 County Road Construction Dept. of Transportation
387 HMC Construction Dept. of Executive Services
388 Jail Renovation & Construction Dept. of Executive Services
390 Solid Waste Construction Dept. of Natural Resources and
Parks
391 Solid Waste Landfill Reserve Dept. of Natural Resources and
Parks
394 Kingdome CIP Dept. of Executive Services
395 Building Capital Improvement Dept. of Executive Services
396 HMC Building Repair and Replacement Dept. of Executive Services
404 Solid Waste Operating Dept. of Natural Resources and
Parks
429 Airport Operating Dept. of Transportation
448 Stadium Management Dept. of Executive Services
453-1 Institutional Network Operating Fund Dept. of Executive Services
461 Water Quality Dept. of Natural Resources and
Parks
464 Public Transportation Dept. of Transportation
542 Safety & Workers' Compensation Dept. of Executive Services
544 Wastewater Equipment Rental and Dept. of Transportation
Revolving Fund
547 Office of Information Resource Dept. of Executive Services
Management Operating Fund
550 Employee Benefits Program Dept. of Executive Services
551 Facilities Management Dept. of Executive Services
552 Insurance Dept. of Executive Services
557 Public Works Equipment Rental Dept. of Transportation
558 Motor Pool Equipment Rental Dept. of Transportation
559 Purchasing Stores Dept. of Executive Services
560 Printing/Grahic Arts Services Dept. of Executive Services
603 Cultural Resources Endowment Dept. of Executive Services
622 Judicial Administration Trust and Agency Dept. of Judicial Administration
624 School District Impact Fee Office of Management and Budget
674 Refunded Ltd GO Bond Rdmp. Dept. of Executive Services
675 Refunded Unltd GO Bond Dept. of Executive Services
676 H&CD Escrow Dept. of Executive Services
693 Deferred Compensation Dept. of Executive Services
696 Mitigation Payment System Dept. of Transportation
843 DMS Limited GO Bonds Dept. of Executive Services
B. The following shall also be first tier funds:
1. All funds now or hereafter established by ordinance for capital construction through specific road improvement districts, utility local improvement districts or local improvement districts. The director of the department of transportation shall be the fund manager for transportation-related funds. The director of the department of natural resources and parks shall be the fund manager for utility-related funds.
2. All county funds that receive original proceeds of borrowings made pursuant to Chapter 216, Washington laws of 1982, as now existing or hereafter amended, to the extent of the amounts then outstanding for such borrowings for that fund. For purposes of this subsection, the director of the county department or office primarily responsible for expenditures from that fund shall be the fund manager.
3. Any other fund as the council may hereinafter prescribe by ordinance to be invested for its own benefit. County funds shall be treated as provided in K.C.C. 4.10.110 unless a designation is made by the council.
NEW SECTION. SECTION 2. There is hereby added to K.C.C. chapter 4.08 a new section 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 proceeds of the property tax levy approved by the voters of King County on May 20, 2003, in excess of the levy limitation contained in chapter 84.55 RCW. This four-year levy commencing in 2004, has been approved by the voters for the express purpose of paying costs associated with:
1. The continued and increased operation and maintenance of King County's regional and rural parks; and
2. Up to three hundred thousand dollars of annual funding for recreation grant programs, as prescribed in Ordinance 14586, which submitted the levy to the voters.
B. In accordance with Ordinance 14586, Section 4, the proceeds of the four-year parks property tax levy shall be deposited in the parks and recreation fund. The expenditures required to maintain the county's parks and recreation facilities shall be budgeted and accounted for in the parks and recreation fund, commencing with the 2004 budget.
C. In addition to the levy proceeds, other revenues required to support these expenditures shall be deposited in the parks and recreation fund, including parks-system-generated revenues as well as any annual transfer from the current expense fund to support the costs of operating local parks in the Urban Growth Area; 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.
D. The department of natural resources and parks shall be the fund manager for the parks and recreation fund.
E. For investment purposes, the parks and recreation fund shall be considered a first tier fund.