Section
General Provisions
38.001 Board of Finance
38.002 Use of certain fees for General Fund
38.003 Nonreverting funds
Capital Assets Policy
38.015 Purpose
38.016 Classification of assets
38.017 Capitalization thresholds
38.018 Capital; expense and improvement; repair and maintenance
38.019 Reported value of capital assets
38.020 Estimated useful lives of depreciable assets
38.021 Depreciation method and convention
38.022 Retirements
38.023 Responsibility for property record maintenance
38.024 Assets purchased with federal funds
38.025 Definitions
38.026 Examples
Cumulative Funds
38.040 Cumulative Capital Development Fund
38.041 Cumulative Capital Improvement Fund
38.042 Cumulative Fire Department Fund
38.043 Cumulative Firefighting Building and Equipment Fund
Nonreverting Funds
38.055 Nonreverting Community Development Debt Service Reserve Fund
38.056 Nonreverting Fire Department Capital Fund
38.057 Nonreverting Grant Fund
38.058 Nonreverting Immunization Fund
38.059 Park Nonreverting Capital Fund
38.060 Special Nonreverting Operating Fund and Park and Recreational Purposes
Revolving Funds
38.075 Communications Revolving Fund
38.076 Data Processing Revolving Fund
38.077 EC/Gary/Hammond Revolving Loan Consortium Fund
38.078 Park and Recreation Revolving Fund
38.079 SSED Revolving Loan Fund
TIF Funds
38.090 Lakeside Gardens Project TIF Fund
38.091 Northtown Village Townhomes TIF Fund
38.092 Riley Plaza TIF Fund
38.093 TIF Annex Allocation Area Fund
38.094 US Gypsum TIF Fund
38.095 TIF Lakefront Allocation Area III Fund
Court and Police Funds
38.110 Alcohol and Drug Program Users Fee Fund
38.111 City Court First Offender’s Fund
38.112 City Court Public Defender’s Fund
38.113 Court Driving School Fund
38.114 DARE Fund
38.115 General Adult Probation Services Fund
38.116 Infraction Deferral Fund
38.117 Local Law Enforcement Grants Fund
38.118 Police Local Forfeitures Fund
38.119 Confidential Investigation Fund
Building and Construction Funds
38.130 Building Demolition Fund
38.131 Building Department Change Fund
38.132 Major Moves Construction Fund
38.133 Unsafe Building Fund
Public Works; Utility Funds
38.145 Gasoline Fund
38.146 Sanitary Levy Excess Fund
38.147 Sanitary Rainy Day Fund
38.148 Sewage Utility Bond and Interest Fund
38.149 Sewage Utility Construction Fund
38.150 Stormwater Management Fund
38.151 Water Bond and Interest Fund
38.152 Water Tank Refurbishment Fund
38.153 Water Utility Construction Fund
38.154 Water Utility Debt Reserve Fund
38.155 Water Utility Grants Fund
38.156 Water Utility Meter Deposit Fund
Development and Redevelopment Funds
38.170 Community Development Block Grant Recovery Fund
38.171 EC Redevelopment Fund
38.172 Economic Development Income Tax Fund
38.173 Local Development Agreement Fund
38.174 Redevelopment Bond Fund
38.175 Redevelopment Capital Fund
38.176 Redevelopment Education Fund
Council and Administrative Funds
38.190 Cash Reserve Fund
38.191 City Council Office Expense Fund
38.192 City Council Promotional Fund
38.193 City Property Damage Fund
38.194 Civil City Levy Excess Fund
38.195 Clerk’s Record Perpetuation Fund
38.196 County Option Income Tax Public Safety Fund
38.197 Department of Public and Environmental Health Change Fund
38.198 Department of Public and Environmental Health Petty Cash Fund
38.199 Government Services Cooperative Fund
38.200 Health Insurance Fund
38.201 LOIT Special Distribution Fund
38.202 Property Tax Credit Fund
38.203 Sinking Fund
38.204 Worker’s Compensation Fund
Community Funds
38.215 Diabetes Awareness Fund
38.216 Harborside Apartments Fund
38.217 Home Investment Partnership Program Fund
38.218 Homeless Prevention Fund
38.219 Local Road and Bridge Matching Grant Fund
38.220 Railroad Relocation Fund
38.221 ARP Coronavirus Local Fiscal Recovery Fund
38.222 Home Investment Partnerships - American Rescue Plan (HOME-ARP) Fund