Spokane Municipal Code

Title 07 Finance

Chapter 07.08 Funds

Article I. General Fund

Section 07.08.005 Custodian

Section 07.08.009 The General Fund

Section 07.08.010 General Fund and Reserve Accounts – Establishment

Article II. Special Revenue Funds

Section 07.08.099 Special Revenue Funds

Section 07.08.100 Street Maintenance Fund

Section 07.08.102 Library Fund

Section 07.08.103 Park Fund

Section 07.08.104 REPEALED (Under-freeway Parking Fund)

Section 07.08.105 REPEALED (Alcoholic Rehabilitation Fund)

Section 07.08.106 Public Art Project Fund

Section 07.08.107 Community Development Funds

Section 07.08.108 Pension Contributions Fund

Section 07.08.109 REPEALED (Cumulative Reserve Fund)

Section 07.08.110 Cumulative Reserve Fund, Park Department, Capital Purposes

Section 07.08.111 REPEALED (Employment and Training Funds)

Section 07.08.113 Emergency Medical Services Fund

Section 07.08.115 REPEALED (Capital Improvement Program Fund)

Section 07.08.116 Hotel/Motel Lodging Tax Fund

Section 07.08.117 Criminal Justice Assistance Fund

Section 07.08.118 REPEALED (Riverpoint Property Acquisition Fund)

Section 07.08.119 Channel Five Equipment Reserve Fund

Section 07.08.120 REPEALED (Housing Stabilization Program Fund)

Section 07.08.121 Parking Facilities Fund

Section 07.08.122 REPEALED (Intermodal Facility Operations Fund)

Section 07.08.123 Forfeitures and Contributions Fund

Section 07.08.124 Real Estate Excise Tax Fund

Section 07.08.125 Miscellaneous Grants Fund

Section 07.08.126 REPEALED (CBD Tree Maintenance Fund)

Section 07.08.127 Real Estate Rental Fund

Section 07.08.128 REPEALED (Spokane Regional Emergency Communications Systems Fund)

Section 07.08.129 Local Law Enforcement Block Grant Fund

Section 07.08.130 Parking System Fund

Section 07.08.131 Public Safety and Judicial Grants Fund

Section 07.08.132 Spokane United 911 Network Fund

Section 07.08.133 Communications Building Maintenance and Operations Fund

Section 07.08.134 Redevelopment Fund

Section 07.08.135 Urban Forestry Fund

Section 07.08.136 Human Services Grants Fund

Section 07.08.137 Miscellaneous Community Development Grants Fund

Section 07.08.138 Trial Court Improvement Fund

Section 07.08.139 Code Enforcement Fund

Section 07.08.140 Community Development Home Rehabilitation Funds

Section 07.08.141 Rental Rehabilitation Fund

Section 07.08.142 REPEALED (UDAG Fund)

Section 07.08.143 HOME Program Grant Fund

Section 07.08.144 REPEALED (Workforce Investment Funds)

Section 07.08.145 State Housing Program Fund

Section 07.08.146 Emergency Shelter Fund

Section 07.08.147 Defined Contribution Administration Fund

Section 07.08.148 Spokane Safe Streets for All Fund

Section 07.08.149 Domestic Violence Prevention Fund

Section 07.08.150 Financial Partnership Portfolio Fund

Section 07.08.151 Transparent Democracy Fund

Section 07.08.152 Historic Preservation Incentives Fund

Section 07.08.153 Public Safety Personnel and Crime Reduction Fund

Section 07.08.154 Emergency Rental Assistance Fund

Section 07.08.155 HEART Fund

Section 07.08.156 American Rescue Plan Fund

Section 07.08.157 Residential Rental Property Eviction Prevention and Mitigation Fund

Section 07.08.158 Legal Services and Relocation Fund

Section 07.08.159 Cannabis Special Revenue Fund

Section 07.08.160 Community Safety Fund

Article III. Debt Service Funds

Section 07.08.199 Debt Service Funds

Section 07.08.200 REPEALED (Facilities Bond Redemption and Construction Funds)

Section 07.08.201 REPEALED (City Hall Debt Service Fund)

Section 07.08.202 Local Improvement Guaranty Fund

Section 07.08.203 HUD Section 108 Loan Guarantee Debt Fund

Section 07.08.204 Iron Bridge TIF Debt Service Fund

Article IV. Capital Projects Funds

Section 07.08.299 Capital Projects Funds

Section 07.08.300 Arterial Street Fund

Section 07.08.301 Fire Protection Improvement Fund

Section 07.08.306 Capital Projects Construction Fund

Section 07.08.307 Library Construction and Improvement Fund

Section 07.08.308 REPEALED (Intermodal Facility Fund)

Section 07.08.309 REPEALED (Capital Improvements 1999 Fund)

Article V. Enterprise Funds

Section 07.08.399 Enterprise Funds

Section 07.08.400 REPEALED (Water Fund)

Section 07.08.401 REPEALED (Sewer Fund)

Section 07.08.402 Water – Wastewater Fund

Section 07.08.403 Solid Waste Fund

Section 07.08.405 Building Services Fund

Section 07.08.407 Golf Fund

Section 07.08.409 Solid Waste Disposal Construction Fund

Section 07.08.410 REPEALED (Rate Stabilization Fund)

Section 07.08.411 Golf Course Construction Fund

Section 07.08.412 Golf Course Debt Service Fund

Section 07.08.413 REPEALED (Multi-purpose Arena Funds)

Section 07.08.414 Water Revenue Bond Fund

Article VI. Internal Service Funds

Section 07.08.499 Internal Service Funds

Section 07.08.500 Fleet Services Fund

Section 07.08.501 Utility Billing Fund

Section 07.08.502 Risk Management Fund

Section 07.08.503 Worker’s Compensation Fund

Section 07.08.504 Unemployment Compensation Fund

Section 07.08.505 Employee Benefits Fund

Section 07.08.506 REPEALED (Records and Reprographics Fund)

Section 07.08.507 Management Information Services Fund

Section 07.08.508 REPEALED (Purchasing Stores Fund)

Section 07.08.509 Facilities Management Fund

Article VII. Fiduciary Funds

Section 07.08.599 Fiduciary Funds

Section 07.08.601 Employees’ Retirement Fund

Section 07.08.602 Firemen’s Pension Fund

Section 07.08.603 Police Relief and Pension Fund

Section 07.08.605 Arboretum Fund

Section 07.08.606 REPEALED (Community Development Home Rehabilitation Funds)

Section 07.08.607 Spokane Regional Transportation Council Fund

Section 07.08.610 REPEALED (Community Housing Resources Board Grant Fund)

Section 07.08.611 REPEALED (Rental Rehab Fund)

Section 07.08.612 EMS Program Director Fund

Section 07.08.613 REPEALED (Section 312 Loan Fund)

Section 07.08.614 REPEALED (Emergency Shelter Fund)

Section 07.08.615 REPEALED (UDAG Funds)

Section 07.08.617 REPEALED (Housing Trust Grant Fund)

Section 07.08.618 REPEALED (HOME Program Grant Fund)

Section 07.08.619 Library Expendable Trust Fund

Section 07.08.700 REPEALED (Parking Garage Fund)

Section 07.08.800 Salary Fund

Section 07.08.801 Claims Fund

Section 07.08.802 Fiscal Agency Fund

Section 07.08.803 REPEALED (Community Development Jobs Bill Agency Fund)

Section 07.08.804 REPEALED (Employment and Training Funds)

Section 07.08.805 REPEALED (Workforce Investment Act Funds)

Section 07.08.806 Transportation Benefit District Fund

Section 07.08.900 Library Memorials Trust Fund