Norwalk Municipal Code Ch. 3.08 Funds

There is established a General Fund to receive all revenues not specifically reserved for some special purpose and to make all expenditures necessary for the operation of the government except those revenues specifically designated for special purposes.

(Prior code § 3-2.1; Ord. 21-1722 § 2)

There is established a special fund to be known as a Special Gas Tax Street Improvement Fund. All moneys received by the City from the State under the provisions of the Streets and Highways Code for the acquisition of real property or interests therein for, or the construction, maintenance or improvement of streets or highways other than State Highways shall be paid into the fund. All moneys in the fund shall be expended exclusively for the purposes authorized by, and subject to all the provisions of the Streets and Highways Code.

(Prior code § 3-2.2; Ord. 21-1722 § 2)

The Director of Finance shall establish and maintain such other fiscal funds as may be required by Federal or State law or which are necessary to provide for efficient operation, control and accounting of the fiscal affairs of the City.

(Prior code § 3-2.3; Ord. 21-1722 § 2)

There is established a revolving Petty Cash Fund in such amount as shall be established by the City Council by resolution.

This fund shall be used for payment in cash for expenditures provided for in the budget which cannot conveniently be paid otherwise. All moneys in this fund shall be expended exclusively for municipal purposes. No single expenditure out of the fund shall exceed such sum as shall be established by the City Council. Reimbursement of the fund shall be made by the City Council by approval of payment of a warrant for reimbursement of the fund. The claim for reimbursement shall be subject to the same procedures for audit and approval by appropriate officials of the City as are all other claims.

(Prior code § 3-2.4; Ord. 21-1722 § 2)

There is established a Change Fund to be used by the Director of Finance and employees of the Water Department, Business License Department or other such agencies under the direction of the Director of Finance, for the purpose of making change in cash transactions with the City. The particular amount of such fund shall be established by resolution of the City Council. No moneys of this fund shall be used for any purposes other than as authorized in this section. Such fund shall be subject to audit on a regular basis, in accordance with the audit procedures established for the City and its funds.

(Prior code § 3-2.5; Ord. 21-1722 § 2)

There is established a Finance Director's Revolving Fund in such amount as shall be established by the City Council by resolution.

This fund shall not be used for the purchase or acquisition of any supplies or materials, or the payment of capital expenditures, or for payroll purposes. Disbursements from this fund shall be made by the Finance Director upon receipt of an order signed by the City Manager and the head of the affected department. Each such order shall clearly specify the purpose for which it is drawn. Reimbursement of the Revolving Fund shall be made only upon presentation to the City Council of a statement, certified by the Director of Finance and indicating the amounts, dates and purposes for which each withdrawal was made since the preceding certified statement.

(Prior code § 3-2.6; Ord. 21-1722 § 2)

A. Purpose. In accordance with California Health and Safety Code Section 44243 (b)(1), the City does express its support for the imposition by the South Coast Air Quality Management District of a motor vehicle registration fee increase as authorized by Health and Safety Code Sections 44223 and 44225, for the purpose of using the fees so generated to reduce air pollution from motor vehicles pursuant to the requirements of the California Clean Air Act of 1988 or the Air Quality Management Plan for the South Coast Air Quality Management District, prepared and adopted pursuant to Health and Safety Code Sections 40460 through 40470.

B. Definitions. For the purposes of this section, the following definitions shall apply:

"Fee Administrator"

means the City Manager or designee.

"Mobile source air pollution reduction program"

means any program or project implemented by the City to reduce air pollution emitted from motor vehicles pursuant to the California Clean Air Act of 1988 or the Air Quality Management Plan for the South Coast Air Quality Management District prepared and adopted in accordance with the provisions of Health and Safety Code Sections 40460 through 40470.

C. Fund Established. The Fee Administrator shall establish a separate interest-bearing trust fund account with a financial institution authorized to accept deposits of City funds. This account shall be known as the Air Quality Improvement Trust Fund. All interest earned by the account shall be credited to this account. All funds received by City pursuant to Health and Safety Code Sections 44243 and 44244, along with any other funds designated by the City Council, shall be deposited in this account and shall be used for the sole purpose of financing mobile source air pollution reduction programs. The Fee Administrator shall be responsible for depositing funds in the Air Quality Improvement Trust Fund.

D. Audits. The City consents to audits, at least once every two years, of all programs and projects funded by vehicle registration fees provided by Health and Safety Code Section 44243; provided that, such audit shall be conducted by an independent auditor selected by the South Coast Air Quality Management District. Audit costs shall be funded as provided in Health and Safety Code Section 44244.1.

E. It is the intent of the City Council that the provisions of this section and the interpretation of the term "mobile source air pollution reduction programs" shall be liberally construed to effectively carry out the purposes of this section, which are found and declared to be to further public health, safety, welfare and convenience, in accordance with the requirements and limitations of Health and Safety Code Sections 44243 and 44244.

(Prior code § 3-2.7; Ord. 21-1722 § 2)