(a) There shall be deposited into the federal revenue sharing fund all moneys received from the United States of America under the State and Local Fiscal Assistance Act of 1972. All moneys deposited into the federal revenue sharing fund shall be expended for “priority expenditure” purposes authorized by the Act based on appropriations in the operating budget and capital budget ordinances. The appropriations shall be explicit as to the purpose for which intended, and shall be accompanied by a statement of such conditions and restrictions as may apply to ensure full compliance with the Act.
(b) Priority expenditure purposes outlined in the Act mean only:
(1) Ordinary and necessary maintenance and operating expenses for:
(A) Public safety (including law enforcement, fire protection, and building code enforcement);
(B) Environmental protection (including sewage disposal, sanitation, and pollution abatement);
(C) Public transportation (including transit systems and streets and roads);
(D) Health;
(E) Recreation;
(F) Libraries;
(G) Social services for the poor and aged; and
(H) Financial administration; and
(2) Ordinary and necessary capital expenditures authorized by law.
(Sec. 5-24.2, R.O. 1978 (1983 Ed.)) (1990 Code, Ch. 6, Art. 19, § 6-19.2)