§ 36.033 SPECIAL PURPOSE ACCOUNTS.
   There are created the following special purpose accounts for the purposes specified. All monies received pursuant to this section shall be deposited with the Finance Department. Disbursements will be made by the Finance Department by means of a cash requisition system, imprest voucher system, or imprest checking system as the Director of Finance may consider necessary or appropriate.
   (A)   Tree canopy account. The source of monies for this account shall come from the fees for landscape plan reviews as set forth in Chapter 155 of the Code of Ordinances. Monies from this account shall be reserved for the preservation of open space, placement and maintenance of landscaping necessary for public safety, and to maintain, preserve and improve the existing tree canopy of the city.
   (B)   Law enforcement education account. The source of monies for this account shall come from the $2 court costs assessment as authorized by F.S.§ 943.25 (8) (a) and from private donations. Each person convicted for violation of a state penal or criminal statute or convicted for violation of a municipal or county ordinance, except parking ordinances, and each bond estreature, or forfeited bail bond related to such offenses, where the offense occurred in the city, shall be assessed an additional $2, in addition to all other court costs assessed. All funds collected shall be used for criminal justice education and training in conformance with F.S.§ 943.14, or amendments. The Police Chief shall have discretion over selecting training materials and supplies and authorizing other expenses relating to courses of instruction or training for police officers or expenses related to the implementation of training programs and training facilities. Any purchase of equipment which is to be recorded in the fixed assets inventory of the city shall be approved by the City Manager.
   (C)   Police department community relations account. This account is also known as the helping hand fund. Monies for this account shall come from private donors. Disbursements from this account shall be made by the community relations unit of the Police Department as approved by the Chief of Police through directives to the officer in charge of the unit. Disbursements from this account are to be made to disadvantaged individuals for the temporary relief of emergency problem situations such as lack of food, clothing, or shelter. Disbursements may also be made for group functions such as picnics or trips for disadvantaged groups.
   (D)   Emergency medical services equipment account. The source of funds for this account shall be from private donations. The funds in this account may be used for equipment or supplies to be used in the Emergency Medical Services Program of the city as requested by the Fire Chief and as approved by the City Manager.
   (E)   Tricentennial anniversary account. Monies for this account shall come from the $500 grant of the city Bicentennial Committee and $500 appropriated by the City Commission from the general fund with interest earned thereon. This account shall terminate on July 1, 2075, at which time the funds in this account shall be used to finance the celebration of the tricentennial anniversary of the founding of the United States of America.
   (F)   Law enforcement trust fund. Monies for this account shall come from the proceeds of sale of property forfeited to the city pursuant to the Florida Contraband Forfeiture Act, Chapter 80-68, Laws of Florida, as amended. However, proceeds of any such sale shall be applied first to payment of the balance due on any lien preserved by the court in the forfeiture proceedings; second, payment of the cost incurred by the city in connection with the storage, maintenance, security, and forfeiture of the property; third, payment of the costs incurred by the State Attorney; fourth, payment of costs incurred by the court. Funds in this account may be expended only upon appropriation by the City Commission to defray the costs of protracted or complex investigations, to provide additional technical equipment or expertise, to provide matching funds to obtain Federal Grants, for other law enforcement purposes as the City Commission deems appropriate and for other purposes as may be authorized by the Florida Contraband Forfeiture Act as it may be amended and supplemented from time to time. Funds in this account shall not be considered a source of revenue to meet normal law enforcement operating needs. The funds in this account shall be used for any authorized purpose upon request of the City Manager and approval by the City Commission. The funds in this account shall also be used for payment of the balance due on any lien preserved by the court and payment of authorized costs incurred by the city, the State Attorney and the court, upon proper documentation and approval by the City Manager. However, payment from this account for attorney fees and costs incurred in forfeiture proceedings shall be subject to approval by the City Attorney.
   (G)   Disaster reserve account. Monies for this account shall come from the funds appropriated by the city from the unencumbered surplus of any fiscal year as provided herein. In the event any monies are spent from this account, they shall be replenished during the next ensuing fiscal year by the deposit therein of unencumbered surplus monies from the previous fiscal year. However, the City Commission shall not be required to budget and deposit more than 25% of such unencumbered surplus from any one fiscal year to replenish any monies so spent. Interest earned from investing monies on deposit in this account shall be deposited in the account at all times when the fund has less than $400,000 on deposit therein. Any interest which is not required to be deposited into this account shall be deposited into the General Fund. Except as provided herein, this account shall contain not less than $400,000. Monies in this account shall be invested by the Director of Finance in the same manner as surplus funds of the city, and shall be expended only for the clearing of debris from city property, for replacing, rebuilding, or repairing city property damaged or destroyed by storm, fire, hurricane, or other disaster and which loss or damage is not otherwise compensated by insurance, and for payment for overtime work by any city employees required to work overtime as a consequence of a storm, fire, hurricane, or other disaster.
   (H)   Beach area master parking area account. The source of monies for this account shall come from the parking facility fee as set forth in § 155.5102.J.7. Monies from this account shall be designated for the provision of parking spaces in the Beach Area Master Parking Program and such funds shall only be expended in accordance with § 155.5102.J.7 of the Code of Ordinances.
   (I)   Nautical flea market account. Monies for this account shall come from admission fees, vendor fees, concession sales, advertisement sales or through any other sources of revenues derived from the Annual Nautical Flea Market. Disbursements of funds may be made by the Finance Department for event-related expenditures. Net proceeds (gross revenues less expenses connected with the event) from each annual event shall be disbursed equally (50%) to both the city and City of Lighthouse Point.
(‘58 Code, § 2.46) (Ord. 76-11, passed 11-18-75; Am. Ord. 82-39, passed 3-9-82; Am. Ord. 82-54, passed 5-18-82; Am. Ord. 82-69, passed 9-7-82; Am. Ord. 85-48, passed 4-23-85; Am. Ord. 87-05, passed 10-28-86; Am. Ord. 90-57, passed 7-3-90; Am. Ord. 2001-21, passed 12-12-00; Am. Ord. 2004-71, passed 9-28-04; Am. Ord. 2013-35, passed 1-8-13; Am. Ord. 2015-74, passed 9-8-15)