Ordinance No. 67-71 CITY OF TIGARD, OREGON
ORDINANCE No. 67-71
AN ORDINANCE ESTABLISHING INFREST CASH ACCOUNTS FOR THE
HANDLING OF MINOR DISBURSEMENTS WITH RESPECT TO: SEWAGE DISPOSAL
FUND; MUNICIPAL COURT SUBDIVISION - GENERAL FUND; ADMINL'STRATIVE
SUBDIVISION - GENERAL FUND; PUBLIC WORKS SUBDIVISION - STREET
FUND; AND AUTHORIZING TRANSFER OF MONEY TO EACH THEREOF, PRESCRIB-
ING PROCEDURES FOR ACCOUNTING THEREFOR AND DECLARING AN EMERGENCY.
THE CITY OF TIGARD ORDAINS AS FOLLOWS:
Section 1: Pursuant to Section 294.465 Oregon Revised Statutes,
there is hereby established the following Imprest
Cash Accounts for the handling of minor disbursements and making
change incident to the operation of the business of the following
activities:
1. Imprest Cash Account of the Sewage Disposal Fund
in an amount not to exceed $150.00, which sum is
hereby authorized to be transferred from the
Sewage Disposal Fund to the "Imprest Cash Account
of the Sewage Disposal Fund".
2. Imprest Cash Account of the Municipal Court Sub-
division of the General Fund, in an amount not to
exceed $50.00, which sum is hereby authorized to be
transferred and set aside from the General Fund under
the heading "Imprest Cash Account - Municipal Court
Subdivision - General Fund".
3. Imprest Cash Account Qf the Administrative Subdivision
of the General Fund, in an amount not to exceed $40.00,
which sum is hereby authorized to be transferred and
set aside from the General Fund under the heading
"Imprest Cash Account -- Administrative Subdivision -
General Fund."
4, Imprest Cash Account of the Public Works Subdivision
of the Street Fund, in an amount not to exceed $20.00,
which sum is hereby authorized to be transferred and
set aside from the Street Fund under the heading
"Imprest Cash Account - Fublic Works Subdivision -
Street Fund".
Section 2: The purposes for which each of thr: foregoing accounts
shallbe utilized shall include minor disbursements and making
change.
Section 3: The methods for controlling of expenditures and encum-
bering of such moneys in each of said accounts shall
conform to established accounting procedures of the City, and the
expenditures therefrom shall be subject to the prior approval of
the City Recorder who shall establish such accounting forms and
procedures as necessary to properly account for such expenditures,
the use of said funds, and filing of vouchers therefor; provided that
the City Administrator is hereby authorized to delegate the approval
of authority hereunder as he may deem necessary and advisable.
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Page 1 ORDINANCE No. 67-71
Section u: The source for replenishment of the "Imprest Cash
Account - Sewage Disposal Fund" shall be the Sewage
Disposal Fund.
The source for replenishment of the "Imprest Cash
Account - Municipal Court Division - General Fund"
shall be the General Fund.
The source for replenishment of the "Imprest Cash
t Account - Administrative Subdivision - General
Fund" shall be the General Fund.
The source of replenishment of the "Imprest Cash
Account - Public Works Subdivision - Street Fund"
shall be the Street Fund.
Section 5: No person shall expend or encumber or authorize expend-
iture or encumbrance of balances from the accounts
created in accordance with Section 1 of this ordinance, in excess
of the cash balance of that account, or for a purpose for which
there is no appropriation or source of re=imbursement authorized
at that time.
Section 6: Each petty cash account and the amount thereof may be
set out in a separate schedule of such accounts in the
budget document. The total amount of all petty cash accounts shall
be set forth in the same schedule.
Section 7: Inasmuch as it is necessary to provide for the estab-
lishment of such funds and the proper accounting of
the moneys made available thereto with the least possible delay,
an emergency is hereby declared to exist, and this ordinance shall
be effective upon its passage by the Council and approval of the
Mayor.
PASSED: By the Council, by unanimous vote of all Council members
present, after being read three times by number and
title only, this 11th day of December, 1967.
_ Cit f 41
Recorder y o�gand
APPROVED: By the Mayor, this 11th day of December, 1967.
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