ACCOUNTING PROCEDURE

SEA-MC tit. 5, subtit. I, ch. 5.12

in effect

Seattle Mun. Code § 5.12.010 Authority of Director of Finance and Administrative Services

5.12.010 - Authority of Director of Finance and Administrative Services When not otherwise prescribed pursuant to state law, the bookkeeping and accounting in all departments of the municipal government shall be done in the manner and form prescribed by, and subject to the approval of, the Director of Finance and Administrative Services. (Ord. 123361, § 128, 2010 [department head name change]; Ord. 120794, § 84, 2002 [department head name change]; Ord. 116368, § 132, 1992 [department head name change]; Ord. 39034, § 1, 1918.)

Seattle Mun. Code § 5.12.020 Monthly report

5.12.020 - Monthly report Every department of the municipal government keeping financial accounts shall, on or before the tenth day of each and every month, transmit to the Director of Finance and Administrative Services, a statement and report, in form to be prescribed by the Director of Finance and Administrative Services, showing the financial transactions of the department during the previous month. (Ord. 123361, § 129, 2010 [department head name change]; Ord. 120794, § 85, 2002 [department head name change]; Ord. 116368, § 133, 1992; Ord. 39034, § 2, 1918.)

Seattle Mun. Code § 5.12.030 Approval of report before publication

5.12.030 - Approval of report before publication No statement or report of financial transactions in any department or office shall constitute the official report of the City unless such statement or report shall first be submitted to, and approved by, the Director of Finance and Administrative Services. (Ord. 123361, § 130, 2010; Ord. 120794, § 86, 2002; Ord. 116368, § 135, 1992; Ord. 39034, § 3, 1918.)

Seattle Mun. Code § 5.12.040 Petty cash accounts—Establishment—Operation and expenditures

5.12.040 - Petty cash accounts—Establishment—Operation and expenditures The Director of Finance and Administrative Services is authorized to establish petty cash accounts within the operating funds of City departments for the payment of miscellaneous items not payable by voucher and warrant. The establishment of petty cash accounts shall be requested in writing by the head of the department in the form and detail prescribed by the Director of Finance and Administrative Services. All expenditures from such accounts shall be made from appropriations and for purposes authorized by the department annual budget. The maximum amount of such accounts shall be set by the Director of Finance and Administrative Services in consultation with the City Auditor according to the needs of the petitioning department. (Ord. 123361, § 131, 2010 [department head name change]; Ord. 120794, § 87, 2002 [department head name change]; Ord. 116368, § 135, 1992; Ord. 110413, § 1, 1982.)

Seattle Mun. Code § 5.12.050 Petty cash accounts—Administrative rules and regulations

5.12.050 - Petty cash accounts—Administrative rules and regulations The Director of Finance and Administrative Services shall promulgate rules and regulations, consistent with this chapter and Chapter 3.02, establishing standards and procedures for the proper administration of petty cash accounts. (Ord. 123361, § 132, 2010 [department head name change and cross-reference update]; Ord. 120794, § 88, 2002 [department head name change]; Ord. 117242, § 9, 1994; Ord. 110413, § 2, 1982.)

Seattle Mun. Code § 5.12.060 Billings under one dollar

5.12.060 - Billings under one dollar It is City policy to bill employees, citizens and businesses only when the billable amount exceeds $1. Whenever the billable amount is less than $1, the amount shall be added to the next billing. If no further billings are contemplated, the receivable and any related revenue shall be deemed waived. (Ord. 113872, § 3, 1988.)

Source: City of Seattle, Seattle Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wa/seattle/codes/municipal_code?nodeId=TIT5REFITA_SUBTITLE_IGERE_CH5.12ACPRFetched: 11/1/2026