3-2-1: TYPES OF BUDGETS:
The city policy is to develop two (2) types of budgets:
   A.   Annual Fiscal Year Budget: Fiscal year budget of all funds organized into the following categories:
      1.   Operating Funds:
         a.   General fund.
         b.   Kingfisher public works authority.
         c.   Kingfisher recreational authority.
         d.   Kingfisher special projects authority.
      2.   Restricted Funds:
         a.   Self-insurance fund.
         b.   Airport fund.
         c.   Flood control fund.
         d.   Street and alley fund.
         e.   Overstreet memorial fund.
         f.   Cemetery care fund.
         g.   Sick leave buy back fund.
         h.   Hotel/motel tax fund. (Ord. 896, 11-8-2004)
         i.   Library endowment fund.
         j.   Military memorial fund. (Ord. 896, 11-8-2004; amd. 2013 Code)
      3.   Capital Funds:
         a.   City capital fund.
         b.   KPWA capital fund.
         c.   KREC capital fund.
   B.   Long Term Capital Budget: A continuous five (5) year plan of capital asset and infrastructure needs including new capital assets and replacement of existing assets. This budget/plan is used as a tool in developing the capital fund budgets within the annual fiscal year budget. (Ord. 896, 11-8-2004)