(A) All moneys in the hands of the Treasurer and all moneys hereafter coming into the possession of the city, or received by the Treasurer, shall be kept and disbursed under the following heads and allocated and accounted for under a system of bookkeeping adopted by the Mayor and Council:
(1) Fire:
(a) Maintenance;
(b) Equipment; and
(c) Fire hydrant rental.
(2) Free music and amusement. (.6 mill, unless increased to 1 mill by special vote.);
(3) Funding bonds:
(a) Sinking; and
(b) Interest.
(4) General:
(a) Road Fund (1.7 mills for grading and repair; poll tax and gasoline tax, no levy);
(b) Salaries of city officers and employees;
(c) Printing and stationery;
(d) General occupation tax (no levy);
(e) City publicity (one-fifth of 1 mill);
(f) Insurance (city officers only);
(g) City jail and maintenance; and
(h) Purposes not specifically enumerated (special counsel, judgments, contingent, ordinance revision, auditing city books).
(5) Library;
(6) Park;
(7) Paving (gravel, curb, and/or gutter):
(a) Intersection:
1. Sinking; and
2. Interest.
(b) District. Sinking for delinquent special assessments and interest.
(8) Refunding bonds:
(a) Sinking; and
(b) Interest.
(9) Special Occupation Tax Fund, Fire Department (no levy);
(10) Street lighting;
(11) Water:
(a) Sinking;
(b) Interest; and
(c) Maintenance.
(12) Light:
(a) Sinking;
(b) Interest; and
(c) Maintenance.
(13) Sewer:
(a) Interest;
(b) Sinking; and
(c) Maintenance.
(B) Any unexpended balances in the several funds mentioned shall be reappropriated according to law for municipal purposes at the time the annual estimate and the annual appropriation bill are made at the beginning of each municipal year; provided, however, the Treasurer may invest and transfer without reappropriation, upon resolution of the Mayor and Council, surplus funds as permitted by state statute.
(C) All other moneys of the city not belonging to or included in the annual appropriation bill and not otherwise designated shall be held, kept, and disbursed from the General Fund and shall be used for payment of all expenses and liabilities of the city as provided by this code or by resolution or order of the Council.
(Prior Code, § 35.01)