§ 234.05 FUNDS.
   (a)   Storm Water Fund.
      (1)    A separate enterprise fund is established for the revenue and expenses for the Ironton Storm Water Utility Program.
      (2)   Any and all revenues shall be used exclusively for the implementation and operation of the storm water program.
(Ord. 05-104, passed 12-8-2005)
   (b)   Storm Water Utility Fund. A Storm Water Utility Fund is hereby established to track all revenues and expenditures associated with the storm water program.
(Res. 05-81, passed 7-14-2005)
   (c)   Community Enterprise Matching Grants Fund.
      (1)   A separate fund shall be created in order to accurately account for all expenditures of funds as related to the special projects adopted by Ironton City Council.
      (2)   The balance of funds held on account in the Rebate Escrow Fund shall immediately be transferred to this, the newly created C.E.M.G.F. account.
      (3)   This fund shall only have appropriations made upon it after recommendation of the Rebate Committee and formal approval, by resolution, of the Ironton City Council.
      (4)   Each appropriation shall be titled to reflect a specific expenditure and can be expended only upon a specified project as approved by Council.
(Ord. 99-11, passed 4-22-1999)
   (d)   Fire Construction Fund.
      (1)   A separate fund shall be created in order to accurately account for all construction and related costs of the new Ironton Fire Department.
      (2)   This fund shall be used only for the payment of construction and related costs in the development of a new building in which to house the Fire Department.
(Ord. 98-69, passed 11-12-1998)
   (e)   Municipal Court Supervision Fund. A fund shall be created to account for all revenues and expenses of the supervision costs as related to the Home Monitoring Program.
(Ord. 98-68, passed 12-10-1998)
   (f)   Municipal Court Home Monitoring Fund. A fund shall be created to account for all revenues and expenses of the Home Monitoring Program.
(Ord. 98-67, passed 12-10-1998)
   (g)   Rebate Escrow Fund.
      (1)   A fund shall be established in the name of Rebate Escrow Fund.
      (2)   The amount of two hundred thirty-two thousand eight hundred and twenty-six dollars and thirty-eight cents ($232,826.38) shall be transferred, from the various funds in which it was originally deposited, to this newly established fund.
      (3)   The money shall be invested in an interest bearing account at the best market rate available at this time, with a maturity not to exceed six months.
      (4)   The funds shall not be appropriated or expended without the approval of the majority of Council.
(Ord. 98-59, passed 9-24-1998)
   (h)   COPS Fast Grant Fund.
      (1)   A separate fund shall be established for the revenue and expenses for the regular salary and benefits for one additional police officer.
      (2)   All grant moneys received by the COPS Fast Grant must be deposited into the fund with the municipal match to be transferred from the general fund. If additional funding is received to aid the local match from the State Attorney General’s Office, it shall be receipted directly into the fund.
(Res. 95-57, passed 9-14-1995)
   (i)   Agency Fund.
      (1)   The city receives moneys periodically to be passed onto another entity which is not intended to be revenue or expense of the city. The city is acting only as an agent for the funds to be transferred.
      (2)   These funds need not be appropriated or encumbered in the city’s annual budget.
(Res. 95-71, passed 11-9-1995)
   (j)   Fire Capital Equipment Replacement Fund.
      (1)   That there is hereby established a Fire Capital Equipment Reserve Fund.
      (2)   Five percent of the fire fee revenues collected shall be deposited into the account, effective July 1, 1998.
      (3)   Funds from the Fire Capital Equipment Reserve Fund shall be expended for fire equipment only and shall only be expended on approval of the City Council after recommendation, either for or against, by the Finance Committee.
(Ord. 98-34, passed 6-25-1998)
   (k)   Sanitation Recycling Fund. A separate fund be established for the accounting of revenue and expenses received by the state for recycling purposes.
(Res. 97-20, passed 6-12-1997)
   (l)   K-9 Fund.
      (1)   A separate fund shall be created in order to accurately account for all public and private donations.
      (2)   This fund shall be used only for the purpose of purchasing, training and equipping a K-9 unit for the Ironton Police Department.
(Ord. 98-20, passed 4-9-1998)
   (m)   Pool Fund.
      (1)   A separate fund shall be established for the revenue and expenses for the Ironton municipal swimming pool.
      (2)   Any and all revenue shall be used exclusively for the operations and maintenance of the municipal swimming pool.
(Ord. 95-11, passed 4-13-1995)