CAPITAL ASSET ACCOUNTING AND REPORTING RULES BY FUND

The State Facilities Fund accounts for the acquisition, construction, and remodeling of state buildings.

A bond
ordinance to provide funding for a capital project is not an appropriation for
capital projects. The manager of the finance and business
operations division may establish administrative funds and subfunds for which
appropriations might be required or are necessary to meet legal, administrative
and accounting requirements. These funds and subfunds shall be established
consistent with generally accepted accounting principles and requirements. For
all administrative funds and subfunds, the director of the department of
executive services shall be the manager.

ESTATE SERVICES FEES

University of Washington Physicians (UWP) was established for the exclusive benefit of the University of Washington School of Medicine (UWSOM). UWP employs UWSOM faculty and bills and collects governmental accounting for their clinical services as an agent for UWSOM. Blended component units are entities that, although legally separate from the state, are part of the state’s operations in substance.

The fund shall account for the
proceeds of receipts from transfers from operating funds, bond proceeds,
grants, and other revenues identified in the budget process to support approved
technology projects. Receipts will be transferred into the capital fund on a
reimbursable or scheduled basis. Governments often use the capital projects fund type to account for and report major capital acquisition and construction activities. Fees are established for on-demand use of
bicycle lockers installed at King County transit passenger facilities to
partially offset the cost to establish and operate the on-demand locker
program. All fees charged under authority of this section shall be used to
support the on-demand locker program. Any revenue collected by the Metro
transit department under authority of this section shall be deposited into the
public transportation operating account of the public transportation fund.

TECHNOLOGY

The levy proceeds
shall be used only for the eligible purposes specified in Ordinance 18890,
Section 4, consistent with Ordinance 18890, Section 6. The levy proceeds
shall be used only for the eligible purposes specified in Ordinance 17568,
Section 4, consistent with Ordinance 17568, Section 6. B.(1)  The levy proceeds
shall be used only for the eligible purposes specified in Ordinance 15760,
Section 5.

The department may terminate a user’s
parking authorization as granted under subsection B.1. Of this section for
unpaid parking facilities user fees or penalties. The director of the Metro transit department may implement and administer a
low-income transit fare program using the existing smart card One Regional Card
for All, also known as ORCA, system. The eligibility threshold for the
low-income fare is set at two hundred percent of the federal poverty level. Having
determined the monetary requirements for the disposal of sewage, the council
hereby adopts a 2024 sewer rate of fifty-five dollars and eleven cents per
residential customer equivalent per month.

Book traversal links for Accounting Procedures for Capital Improvement Projects

If the executive determines that the fund has unrestricted reserves,
the executive may use these reserves to avoid making expenditure reductions;
however, the use of reserves may not reduce the fund balances below target
reserve amounts. If the use of reserves exceeds five percent of the total
appropriation, the council shall be notified in the quarterly management and
budget report. An expenditure shall not be made from any portion of an appropriation
that has been assigned to a reserve status except as provided in this section. All parking facilities user fees and related
fees or penalties authorized in this section shall be deposited into the public
transportation operating account of the public transportation fund. All
moneys appropriated to the department of local services for community service
area subarea plan capital projects and any bond proceeds for the same purpose
shall be deposited in the fund.

The fund
shall account for transfers from the Puget Sound emergency radio network levy
fund and proceeds from external or internal financing sources, such as bonds,
bond anticipation notes or interfund loans. There is hereby
created the public transportation operating fund. There is hereby
created the public transportation infrastructure capital fund.

Capital Expansion Fund (Fund

There is hereby
established the water quality general obligation bond fund. The fund is an enterprise capital fund. There is hereby
established the water quality construction fund.

• The levy proceeds
  shall be used only for the eligible purposes specified in Ordinance 17568,
  Section 4, consistent with Ordinance 17568, Section 6.
• The course will include a comprehensive problem, recording transactions to multiple funds.
• The plan shall be prioritized and include project names, project
  numbers and project expenditure authority requests.
• There is hereby created the
  marine services operating fund.
• All revenue from city
  contracts and other funding sources shall be deposited in the fund.
• Any other moneys
  deposited in the fund shall be used for parks and recreation purposes.
• The ACP helps ensure that households can afford the broadband they need for work, school, healthcare, and more by providing a discount of up to $30 per month.

A fund is a standalone accounting entity with a set of self-balancing accounts for tracking cash and other financial resources earmarked for the purpose of carrying out specific functions or activities. Governments use fund accounting to demonstrate fiscal responsibility to their resource providers. In addition, transfers result in the reduction of a fund’s expendable resources, but they are not classified as expenditures. A transfer is a legally authorized movement of monies between funds in which one fund is responsible for the receipt of funds and another fund is responsible for the actual disbursement. In a transfer, the disbursing fund records the transaction as “other financing uses” of resources and not as an operating expenditure, whereas the fund receiving the transfer does not record the receipts as revenue but rather as “other financing sources” of funds.

The director of the department
of natural resources and parks shall be the manager of the fund. Any other moneys
deposited in the fund shall be used for parks and recreation purposes. The fund’s revenue sources may
include, but are not limited to, proceeds from interfund transfers and general
fund transfers. There is hereby created the public health administration
fund. There is hereby created the
marine services operating fund. All receipts
collected according to the local hazardous waste fee schedule set by the board
of health shall be deposited in the fund.

• At least
  one hundred fifty-five days before the end of the fiscal period, all agencies
  shall submit to the executive information necessary to prepare the budget.
• The
  executive shall make available to the public on the county’s website, at no
  charge, an electronic copy of the budget and other summary documents.
• Whether it
  is not in the county’s interest to achieve a specified guarantee or warranty
  period on the installation of new equipment or fixtures.
• A bond
  ordinance to provide funding for a capital project is not an appropriation for
  capital projects.
• From the perspective of the organization, it is treated as revenue incoming.
• There is
  hereby created the housing and community development fund.
• It is a
  capital projects fund.

The director of the
department of local services shall be the manager of the fund. 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 shall be
deposited in the fund. The
director of the department of local services shall be the manager of the fund. The director
of the department of executive services shall be the manager of the fund. The director of the
department of executive services shall be the manager of the fund. 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.

They primarily serve or benefit those outside of the state by issuing nonrecourse revenue bonds to provide low-cost capital financing for programs deemed to be in the public interest without using public funds or lending the credit of the state. C.1. The Metro transit department shall establish by rule a procedure for collection
of the fee assessed under subsection A. Of this section, including provisions
for advance payment and refunding the fee if the department receives a cancellation
notice in time to avoid incurring additional actual costs to deactivate the
trolleywires and provide diesel substitute service. The Metro transit department shall
calculate fees or a range of fees for on-demand bicycle lockers.

• The Metro transit department shall establish by rule a procedure for collection
  of the fee assessed under subsection A.
• This fund may also be used for the
  purpose of accounting for the sale or purchase of other emission credits as the
  county may develop.
• As can be observed above, the various fund types not only differ in their practical use but also in terms of the basis of accounting applied to recognize revenue and expenditures.
• The director of the
  department of human resources shall be the manager of the fund.
• Law Enforcement Officers’ and Fire Fighters’ Retirement System Plan 2 Fund membership includes all full-time, fully compensated, local law enforcement officers and fire fighters, who became members on or after October 1, 1977.
• Students will learn to record transactions for the issuance of bonds used to finance capital projects, recording transactions at the government-wide level and in the capital project fund, debts service fund, and general fund.
• The Metro transit department shall
  calculate fees or a range of fees for on-demand bicycle lockers.

Definitions of other governmental fund types also have been modified for clarity and consistency. A key priority of this program is to make funding available for reliable, affordable broadband infrastructure and other digital connectivity technology projects. Recipients may also use funds for certain other capital projects, such as multi-purpose community facilities, that enable work, education, and healthcare monitoring, including remote options.

Once a sewer rate ordinance becomes
effective, the clerk of the council is directed to deliver a copy of that
ordinance to each agency having an agreement for sewage disposal with King
County. The department of judicial administration is hereby authorized to assess a
subscription fee for providing access to civil and criminal case index data. The proceeds
of the tax imposed by this chapter before January 1, 2010, and investment
earnings therefrom shall be used only to pay for the implementation and
operation of an enhanced 911 emergency telephone system. Twelve copies of the annual
report to the council shall be filed with the clerk of the council, for
distribution to all councilmembers and to the lead staff of the health, housing
and human services committee, or its successor. The director of the department of
natural resources and parks shall be the fund manager. The director of the department of natural resources and parks shall be the
manager of the fund.