Expenditures for cultural and recreational activities maintained for the benefit of residents and visitors shall be as follows:

1. (a) Account 4520, “Parks and Recreation,” shall be for expenditures for maintenance and administrative costs related to:

   1. (1) Recreational activities;
   2. (2) Public parks;
   3. (3) Playgrounds;
   4. (4) Walking paths;
   5. (5) Bike trails;
   6. (6) Tennis courts;
   7. (7) Golf courses;
   8. (8) Arenas;
   9. (9) Swimming areas; and
   10. (10) Recreational or cultural buildings;
2. (b) Account 4550, “Library,” shall be for expenditures related to the operations and maintenance of the public library system and facilities;
3. (c) Account 4583, “Patriotic Purposes,” shall be for expenditures related to public celebrations for holidays and other purposes; and
4. (d) Account 4589, “Other Culture and Recreation,” shall be for expenditures for culture and recreation activities not classified in (a) through (c) above.

Source. #6335, eff 9-24-96 (from Rev 1707); ss by #8179, eff 9-24-04; ss by #10214, eff 10-24-12; ss by #13489, eff 11-15-22 (see Revision Note at chapter heading for Rev 1700)