Expenditures for cultural and recreational activities maintained for the benefit of residents and visitors shall be classified into the following accounts:

1. (a) Account 4520, parks and recreation, classification shall be for expenditures for maintenance and administration 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; and
2. (b) Account 4589, other culture and recreation, classification shall be for expenditures for culture and recreation activities not otherwise classified.

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 2006.06); ss by #14072, eff 9-10-24