§ 1-5-33. Water and sewer department to reimburse general fund and support related water and sewer expenditures in finance department.

(a)

Certain city employees' salaries are paid totally from the general fund of the city, but the employees are required to perform duties for the water and sewer department. In addition, certain other operating expenses of the water and sewer department are paid from the general fund. The water and sewer department has sufficient revenues to reimburse the general fund for a portion of the salaries referred to herein and for these other expenditures, and it is fiscally sound that this be done.

(b)

It is determined that $155,000 of the gross annual revenues of the water and sewer department will adequately reimburse the general fund for these expenditures.

(c)

The fixed amount of $155,000 of the gross revenues of the water and sewer department shall be paid into the general fund of the city as reimbursement for salaries, fringe benefits, and certain other operating expenses, which are paid from the general fund for the benefit of the water and sewer department.

(d)

(1)

The finance department has certain employees who perform work functions which are predominantly for the water and sewer department. The salaries and fringe benefits of these employees along with related water and sewer operating expenses of the finance department are to be allocated on a percentage basis to the water and sewer system. A direct allocation process is to be used and the percentage to be allocated will be determined annually by the city treasurer and city administrator. The allocation must be approved by city council in conjunction with its approval of the budget.

(2)

The capital equipment costs and other capital expenditures of the finance department are to be directly assigned to the water and sewer system if they are incurred as a result of providing support functions to the water and sewer system.

(Code 1978, Sec. 1-5024, as amended by Ord. No. 88-09-26(C), 9/26/88; Ord. No. 91-10-28(C), 10/28/91)

Amendment Note : Subsec. (d) was added to the above section by Ord. No. 88-09-26(C). Subsecs. (b) and (c) were amended to replace "ten percent" of gross annual revenues with $155,000 fixed amount by Ord. No. 91-10-28(C).