Expenditures related to the protection of persons and property shall be classified into the following accounts:

1. (a) Account 4210, police, classification shall be for expenditures related to law enforcement including:

   1. (1) Traffic control;
   2. (2) Protection of person and property;
   3. (3) Safety;
   4. (4) Criminal investigation; and
   5. (5) Other police functions;
2. (b) Account 4215, ambulances, classification shall be for expenditures related to ambulance services;

3. (c) Account 4220, fire, classification shall be for expenditures related to firefighting including:

   1. (1) Fire prevention and suppression;
   2. (2) Inspections; and
   3. (3) Safety training;

4. (d) Account 4290, emergency management, classification shall be for expenditures related to the planning and administration of programs initiated to respond to unforeseen or unexpected events such as:

   1. (1) Acts of nature;
   2. (2) Riots;
   3. (3) Terrorist attack; and
   4. (4) Other safety hazards; and
5. (e) Account 4299, other public safety, classification shall be for expenditures related to public safety matters not otherwise classified in (a) through (d) above.

Source. #5454, eff 8-28-92; ss by #6809, eff 7-21-98; ss by #8686, eff 7-21-06; ss by #10675, eff 9-24-14 (from Rev 2006.02); ss by #14072, eff 9-10-24