The expenditures as classified and itemized in the final budget shall constitute the city’s or town’s appropriations for the ensuing fiscal year. Unless otherwise ordered by a court of competent jurisdiction, and subject to further limitations imposed by ordinance of the city or town, the expenditure of city or town funds or the incurring of current liabilities on behalf of the city or town shall be limited to the following:

Terms Used In Washington Code 35.33.121

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Chief administrative officer: as used in this chapter includes the mayor of cities or towns having a mayor-council form of government, the commissioners in cities or towns having a commission form of government, the city manager, or any other city or town official designated by the charter or ordinances of such city or town under the plan of government governing the same, or the budget or finance officer designated by the mayor, manager or commissioners, to perform the functions, or portions thereof, contemplated by this chapter. See Washington Code 35.33.011
  • Department: as used in this chapter includes each office, division, service, system or institution of the city or town for which no other statutory or charter provision is made for budgeting and accounting procedures or controls. See Washington Code 35.33.011
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fiscal year: as used in this chapter means that fiscal period set by the city or town pursuant to authority given under RCW 1. See Washington Code 35.33.011
  • Fund: as used in this chapter and "funds" where clearly used to indicate the plural of "fund" shall mean the budgeting or accounting entity authorized to provide a sum of money for specified activities or purposes. See Washington Code 35.33.011
  • Funds: as used in this chapter where not used to indicate the plural of "fund" shall mean money in hand or available for expenditure or payment of a debt or obligation. See Washington Code 35.33.011
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Legislative body: as used in this chapter includes council, commission or any other group of officials serving as the legislative body of a city or town. See Washington Code 35.33.011
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Statute: A law passed by a legislature.
(1) The total amount appropriated for each fund in the budget for the current fiscal year, without regard to the individual items contained therein, except that this limitation shall not apply to wage adjustments authorized by RCW 35.33.107; and
(2) The unexpended appropriation balances of a preceding budget which may be carried forward from prior fiscal years pursuant to RCW 35.33.151; and
(3) Funds received from the sale of bonds or warrants which have been duly authorized according to law; and
(4) Funds received in excess of estimated revenues during the current fiscal year, when authorized by an ordinance amending the original budget; and
(5) Expenditures required for emergencies, as authorized in RCW 35.33.081 and 35.33.091.
Transfers between individual appropriations within any one fund may be made during the current fiscal year by order of the city’s or town’s chief administrative officer subject to such regulations, if any, as may be imposed by the city or town legislative body. Notwithstanding the provisions of RCW 43.09.210 or of any statute to the contrary, transfers, as herein authorized, may be made within the same fund regardless of the various offices, departments or divisions of the city or town which may be affected.
The city or town legislative body, upon a finding that it is to the best interests of the city or town to decrease, revoke or recall all or any portion of the total appropriations provided for any one fund, may, by ordinance, approved by the vote of one more than the majority of all members thereof, stating the facts and findings for doing so, decrease, revoke or recall all or any portion of an unexpended fund balance, and by said ordinance, or a subsequent ordinance adopted by a like majority, the moneys thus released may be reappropriated for another purpose or purposes, without limitation to department, division or fund, unless the use of such moneys is otherwise restricted by law, charter, or ordinance.
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