Billing King County Parking Charges to Outside Agencies Document Code No.: FIN 8-1 (AP)
Department/Issuing Agency: Office of Financial Management, Accounting Services
Effective Date: June 26, 1989
Approved: /s/ Patricia Steel and Rudy Caluza
Type of Action: New Signed document (PDF, 3.66 MB)
1.0 SUBJECT TITLE: Billing King County Parking Charges to Outside Agencies 2.0 PURPOSE: 2.1 BACKGROUND: The Facilities Management Division administers the parking facilities for King County. These parking facilities are used by employees, private individuals, organizations, businesses and other governmental entities. Some users pay as they use the facilities and others have contractual agreements to pay fixed monthly amounts to King County. The users who are King County employees pay through a direct payroll deduction. The users who are outside agencies are billed monthly in advance. On behalf of the Facilities Management Division, the A/R Section of OFM - Accounting Services performs the functions of billing and collecting payments from these outside agencies. The items billed for are parking stall rentals and, in most cases, State real estate excise tax. On November 22, 1988, the King County Council passed Ordinance No. 8753 which increased the base rent per stall. The increase, which equalled $15.00 per stall, is to be deposited into "Health & Human Services - Set Aside Fund" to support health and human service activities. This new ordinance is effective January 1, 1989. 2.2 PURPOSE: To establish guidelines for recording, billing and collecting payments from outside agencies that have made contractual agreements to use the King County parking facilities and to be billed periodically. 3.0 ORGANIZATIONS AFFECTED: 3.1 Office of Financial Management - Accounting Services. 3.2 Office of Financial Management - Budget Division. 3.3 Facilities Management. 3.4 Outside agencies which use King County parking facilities.
4.0 REFERENCES: 4.1 King County Ordinance No. 8753 and Ordinance No. 8816, as amended. 5.0 DEFINITIONS: 5.1 "OFM" - Office of Financial Management. 5.2 "HHS-SAF" - Health & Human Services - Set Aside Fund. 5.3 "AIRS" - Automated Invoicing & Receivable System. 5.4 "A/R" - Accounts Receivable. 5.5 "ARMS" - Accounting & Resource Management System. 5.6 "Outside Agency" - A non-King County government agency. 6.0 POLICIES: 6.1 All King County agencies affected by these policies/procedures shall comply with them. 6.2 Facilities Management shall notify OFM - Accounting Services, A/R Section, of any changes in the contractual agreements between them and the outside agencies that could affect the billings. 6.3 OFM shall bill customers monthly and send delinquency notices to those who do not pay their invoices by the due date. 6.4 Semi-annually, OFM shall review the HHS-SAF revenue account to ensure that the amounts transferred are accurate. 6.5 OFM shall send AIRS monthly reports related to the billing activities to Facilities Management. 7.0 PROCEDURES: Action By: Facilities Management Action: 7.1 Inform OFM - Accounting Services, A/R Section, via memo to: 7.1.1 Add to or delete from the list of customers currently being billed. 7.1.2 Change the billing rates, excise tax rates or the amount of the HHS-SAF. 7.1.3 Adjust previous billings. Action By: OFM Action: 7.2 Review and act on the memo from Facilities Management by: 7.2.1 Setting up a new customer or deleting an existing one. 7.2.2 Updating the billing records to reflect the new rates. 7.2.3 Adjusting previous billings. 7.3 Prepare invoices and mail them to the customers monthly. 7.4 Collect payments on the billings in Section 7.3 above. 7.5 Prepare and send delinquency notices to the outside agencies that do not pay their invoices by the due date. 7.6 Prepare monthly Interfund Transfer Vouchers to transfer the portion of the amount billed which belongs to HHS-SAF. The required entry shall be: Low Org Account Amount Reference DR 1494 488XX (a) 000000015 CR 7725 36250 (a) 000000010 where (a) represents the sum of all HHS-SAF charges for the month, and XX corresponds to Facilities Management's revenue budget. 7.7 Date and submit the Interfund Transfer voucher for recording in the same month in which the invoices will be posted. For example, fixed fee billings generated on June 22, 19XX will be posted to ARMS on July 1, 19XX. 7.7.1 Send copies of the Interfund Transfer vouchers to Facilities Management. 7.8 Semi-annually, verify the HHS-SAF account to ensure that the amounts transferred are accurate. 7.9 REPORTS - Send AIRS monthly reports related to the billing activities to Facilities Management. 8.0 RESPONSIBILITIES: 8.1 OFM is responsible for maintaining customer lists, updating billing records, billings, receiving payments, prepare and submitting Interfund Transfer Vouchers, verifying HHS-SAF account figures and sending relevant documents to Facilities Management. 8.2 Facilities Management is responsible for notifying OFM of changes in parking customer lists, billing rates, excise tax rates and previous billings. 9.0 APPENDICES: These appendices are available from Accounting Services: 9.1 King County Ordinance No. 8753. 9.2 King County Ordinance No. 8816. |
