§ 35.54 PARK NON-REVERTING OPERATING FUND.
   (A)   There is hereby established a fund for the purpose of accounting for revenue and proceeds received by the Park Department including but not limited to leases and rentals.
   (B)   Proceeds from this fund may be used to maintain the town parks, specifically the sports park, to make capital improvements on park property, purchase equipment for the park, and for maintenance at the park.
   (C)   The fund will be non-reverting and perpetual until terminated by action of the Town Council with any fund balance at the termination will be placed in the Park and Recreation Operating Fund.
   (D)   Expenditures will be appropriated and approved by the Town Council according to Indiana Code, the Department of Local Government Finance, and the State Board of Accounts.
   (E)   The Clerk Treasurer will comply with all rules and regulations for record keeping according to Indiana Code and the State Board of Accounts.
(Ord. 848, passed 4-15-2024)