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(A) There is hereby created and established a Police Department K-9 Unit Non-Reverting Operating Fund. All funds received as contributions by or on behalf of the City K-9 Unit shall be placed in the Fund. The money received into the fund shall be cumulative, non-reverting, and appropriated only for the use and maintenance of the K-9 unit. In the event the Fund purpose ceases or it becomes dormant, any balance shall be transferred to the General Fund according to law.
(1985 Code, § 9-8-10)
(B) There is hereby created and established a Police Department Motorcycle Unit Non-Reverting Operating Fund. All funds received as contributions by or on behalf of the City Motorcycle Unit shall be placed in the Fund. The money received into the Fund shall be cumulative, non-reverting, and appropriated only for the use and maintenance of the Motorcycle Unit. In the event the Fund purpose ceases or becomes dormant, any balance shall be transferred to the General Fund according to law.
(1985 Code, § 9-8-12)
(C) There is hereby created and established a Law Enforcement Non-Reverting Fund. All funds received as contributions by or on behalf of the Police Department shall be placed in the Fund. The money received into the Fund shall be cumulative, non-reverting, and appropriated only in furtherance of law enforcement. In the event the Fund purpose ceases or becomes dormant, any balance shall be transferred to the General Fund according to law.
(Ord. 1996-2, passed 3-5-1996; Ord. 1998-1, passed - -1998; Ord. 2001-1, passed 3-14-2001)
There are hereby created and established cumulative non-reverting funds into which all monies received from the City of Rising Sun, the City of Lawrenceburg, Dearborn County, or other entity arising or resulting from riverboat gaming activities shall be deposited, administered, and expended in the following manner.
(A) The Riverboat Capital Improvement Fund shall receive 25% of the monies for expenditures only for the purchase of buildings, land, easements, or rights-of-way or the construction or improvement of any property owned by the city and which thereafter will not likely require tax revenue funding within the near future.
(B) The Riverboat Special Improvement Fund shall receive 75% of the monies for expenditures only for property or projects which will result in special extraordinary benefits to the city and/or citizens that would not otherwise be available from tax revenue.
(1985 Code, § 9-8-11) (Ord. 1997-9, passed - -1997; Ord. 2000-2, passed 3-8-2000)
(A) Cash Reserve Fund. There is established as a part of the General Fund the Cash Reserve Fund. The Cash Reserve Fund shall be funded by transferring all interest amounts of the city utilities accrued on investments and checking accounts. However, the amounts of money may be transferred only if any obligations binding on the city utilities are not imperiled by the transfers.
(B) Utility Cash Reserve Fund.
(1) Separate cash reserve funds pursuant to I.C. 8-1.5-3-11(b) shall be established and maintained for the municipal electric utility, the municipal water utility, and the municipal sewer utility. The governing board of each utility shall determine the amount of monthly contributions or transfers, if any, to the respective Cash Reserve Fund from the surplus earnings of the municipal electric utility, the municipal water utility or the municipal sewer utility, as appropriate, and subject to the provisions of I.C. 8-1.5-3-11(c).
(2) SURPLUS EARNINGS are defined as those cash earnings remaining after provisions have been made to take care of current obligations, including those for operating expenses, depreciation or replacement funds, sinking fund, bond and interest retirement funds, or any other priority fund requirements fixed by ordinance or by law.
(3) There shall be transferred to the Electric Utility Cash Reserve Fund surplus earnings of the utility. The transfers shall be made as voted on by the Utilities Board, but transfers shall be made on no more than a monthly basis.
(C) Transfer of Cash Reserve Fund balance to General Fund.
(1) The Board may include in the annual General Fund budget, as a revenue in lieu of taxes, an amount equal to, but not in excess of, the actual balance in the Utility Cash Reserve Fund as of July 31 of the current year, and this Utility Cash Reserve Fund balance available shall be transferred to the General Fund only during the calendar year for which the budget is adopted, and no transfer shall be made from any utility funds to the General Fund other than from the Utility Cash Reserve Fund.
(2) If at any time after the final approval of the budget an emergency shall arise for further appropriations, in the manner now provided by law from the General Fund of the city, the Board may, by ordinance, transfer additional funds from the Utility Cash Reserve Fund to the General Fund to provide for these additional appropriations, and this transfer shall be limited to the accretion to the Utility Cash Reserve Fund since the preceding July 31.
(Ord. 1-1985, passed 2-12-1985; Ord. 1-1987, passed - -1987; Ord. 6-1995, passed 8-15-1995)
There is hereby created and established a Board of Parks and Recreation Non-Reverting Fund. All funds received as contributions by or on behalf of the Board of Parks and Recreation shall be placed in the Fund. The money received into the Fund shall be cumulative, non-reverting, and appropriated only in furtherance of the purpose for which it was received or, if no purpose is indicated, only for the benefit of the parks. In the event the Fund purpose ceases or becomes dormant, any balance shall be transferred to the General Fund according to law.
(Ord. 2001-15B, passed 12-12-2001)
(A) Creation of Rainy Day Fund. There is hereby established a Rainy Day Fund to receive transfers of unused and unencumbered funds raised by a general or special tax levy on taxable property within the city whenever the purpose of the tax levy has been fulfilled and an unused and unencumbered balance remains.
(B) Purposes of the Fund. The funds on deposit in the Rainy Day Fund may be used for the operation of the city and its various departments, when the city does not have sufficient levies or funds to pay the costs, including, but not limited to, salaries and wages, costs of services, supplies, equipment, capital improvements, repairs, and similar expenditures.
(C) Transfer to Fund. On or before December 31 of each year, the City Council shall determine the amount, if any, of the unused and unencumbered funds available to be transferred to the Rainy Day Fund, which transfer may not exceed more than 10% of the city’s total budget for that fiscal year.
(D) Appropriations. The City Council may authorize the expenditure of funds from the Rainy Day Fund by appropriations made in the same manner as other funds are appropriated that receive tax monies, upon making a finding that the proposed use of the funds is consistent with the intent of the Fund.
(Ord. 2004-8, passed 8-11-2004)
(A) There is hereby created a Criminal Investigation Fund to be expended by the Chief or Assistant Chief of the City Police Department in accordance with the provisions, limitations, and conditions of this section. The monies deposited in the Criminal Investigation Fund shall not be commingled with, nor shall they be a part of, the General Fund of the city. The Criminal Investigation Fund shall be a non-reverting fund.
(B) The source of funds to be placed in the Criminal Investigation Fund shall be funds from the public sale of seized property sold in accordance with the provisions of all applicable state law regulations, and funds derived from the sale of seized property disposed of in accordance with the United States Department of Justice seizure policy, and any other applicable state and federal grant funds available for the specific uses of the Fund. Any funds from either of these sources shall immediately be paid over and deposited into the Criminal Investigation Fund by the Clerk-Treasurer.
(C) Authorized expenditures from the Criminal Investigation Fund shall be utilized solely for law enforcement purposes and may include, without limiting the generality of the foregoing, things such as:
(1) Purchase of vehicles and equipment needed for law enforcement functions;
(2) Purchase of weapons and protective equipment;
(3) Purchase of investigation communications equipment;
(4) Payment of unbudgeted salaries and overtime for law enforcement officers;
(5) Purchase of automated data processing and computer equipment and software to be used in support of law enforcement purposes;
(6) Payment of expense for training of law enforcement officers;
(7) Payment of expenses for travel and salaries for law enforcement personnel;
(8) Use as reward money or expenses in the funding of a “sting” operation;
(9) Money used to make “buys” in connection with anticipated arrests;
(10) Costs associated with the construction, expansion, improvement, or operation of detention facilities;
(11) Costs associated with public education on drug awareness, alcohol abuses, or other issues related to prevention of illegal or criminal activity; and
(12) Trade or exchange of vehicles and equipment with another person or business in compliance with I.C. 36-1-11-9.
(D) Requests for expenditures from the Criminal Investigation Fund shall be made only by the Police Chief or Assistant Chief subject to formal claim approval by the City Council.
(E) There shall be no reversion of the Criminal Investigation Fund or any monies paid into the Criminal Investigation Fund of the city. Funds from the sale of seized property may accumulate in the Criminal Investigation Fund as a non-reverting fund and is to be used exclusively for law enforcement purposes.
(Ord. 2005-6, passed 9-14-2005)
(A) There is hereby established a special fund to be designated as Fund 257, LOIT Special Distribution Fund.
(B) At least 75% of the special distribution received by the city in accordance with SEA 67 shall be receipted into the city’s LOIT Special Distribution Fund.
(C) At least 75% of the special distribution received shall be used exclusively for the purposes specified in I.C. 6-3.6-9-17(h)(1)(A).
(D) No more than 25% of the special distribution received in accordance with SEA 67 shall be receipted into the city’s General Fund or Rainy Day Fund.
(Ord. 2016-10, passed 6-8-2016)
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