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ORDINANCE NO. 239 AN ORDINANCE OF THE CITY OF LAS VEGAS ESTABLISHING FUNDS. The Board of Commissioners of the City of Las Vegas do ordain as follows: Section 1. That the following funds, representing the funded obligations of said City and the several departments requiring municipal expenditures shall be and the same are hereby fixed and established as follows: First: GENERAL FUND, under which fund shall be grouped the receipts and expenditures for and on account of all departments of the city government not otherwise in this ordinance specifically provided for. Second: POLL TAX FUND, under which fund shall be grouped the receipts from poll tax collections and expenditures of same as provided by Statutes of the State of Nevada. Third: PUBLICITY FUND, under which fund shall be grouped the receipts and expenditures for publicity purposes. Fourth: LAS VEGAS CEMETERY FUND, under which fund shall be grouped all the receipts of the Las Vegas Cemetery Department and from which shall be disbursed all the expenditures thereof. Fifth: CASH BASIS FUND, under which fund shall be grouped the receipts, transfers and expenditures for and on account of the Cash Basis Fund as herein provided. The cash basis fund shall be a permanent revolving fund, for the purpose of putting the payment of running expenses of the City on a cash basis. For the purpose it is hereby provided that, from moneys collected from the annual tax levy and from moneys received from other sources a sum equal to not less than five cents on each one hundred dollars of the assessed value of said property shall be placed in such fund until the accumulated amount in such fund shall be sufficient to meet all legal demands against the treasury for the first three months or other necessary period of the succeeding fiscal year. The Board of Commissioners shall have power to transfer from such cash basis fund to any other fund or funds such sum or sums as may be required for the purpose of placing such fund or funds as nearly as possible on a cash basis. It shall be the duty of the Board of Commissioners to provide that all money so transferred from the Cash Basis Fund be returned thereto before the end of the fiscal year. Sixth: The following named Bond Redemption and Interest Funds, viz: 1923 Highway Bond Redemption & Interest Fund. 1928 Pavement & Curb Improvement Bond Redemption and Interest Fund. 1930 Pavement Improvement, Series "A" Bond Redemption and Interest Fund. 1930 Curb and Gutter Improvement, Series "B" Bond Redemption and Interest Fund 1931 Sewerage Bond Redemption and Interest Fund. under which funds shall be grouped the receipts and expenditures applicable to the respective funds. Seventh: The following named Assessment Bond Redemption and Interest Funds, viz: Special 1929 Pavement & Curb Improvement Assessment Bond Redemption & interest Fund, Special 1930 Pavement Improvement Series "C" Assessment Bond Redemption & Interest Fund, Special 1930 Curb and Gutter Series "D" Assessment Bond Redemption and Interest Fund, __ Las Vegas 1937 Improvement District No. 3 Assessment Bond Redemption and Interest Fund, which assessment district funds are sometimes called Assessment District Number eleven thirteen, fourteen and thirty-seven, respectively, and under which funds shall be grouped the receipts and expenditures applicable to the respective funds. Eighth: Receipts and disbursements of Trust Funds which may from time to time be deposited with the City as guarantee deposits or for specific trust purposes shall be grouped in Trust Funds appropriately named so as to desigante the source of receipts and/or purpose of the expenditures for and on account of such fund or funds. Ninth: Unapportioned Taxes Fund under which fund shall be grouped the receipts and transfers or expenditures for and on account of tax collections subject to apportionment to the respective funds as provided in the budget and/or tax levy. Tenth: Unapportioned Clearing Fund under which fund shall be grouped the receipts and transfers or expenditures on account of excessive or erroneous receipts and/or disbursements pending their proper disposition. Section II. All ordinances and parts of ordinances in conflict herewith are hereby repealed. Section III. The City Clerk is hereby authorized to have this ordinance published in the Las Vegas Review, a daily newspaper published in the City of Las Vegas, Clark County. Nevada, for a period of two weeks, that is to say, once each week week for a period of two weeks. H. P. Marble ATTEST: Mayor. VIOLA BURNS___________ City Clerk City Seal.