Page 376 - Keller Budget FY21

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PARKS CAPITAL IMPROVEMENTS FUND: Resources and associated
expenditures are restricted for parks capital improvements. The
following capital projects costs are hereby appropriated to be transferred
in fiscal year 2020- 21 from the Parks Capital Improvements Fee Fund:

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Section 8: THAT, expenditures on behalf of the City of Keller, Texas for the
following funds are expressly limited or restricted to specific uses by
other provisions in the City of Keller Code of Ordinances or State law;
therefore, they are considered non- operating funds and no specific
annual appropriation, except for interfund ( intragovernmental) transfers
are provided:

LIBRARY SPECIAL REVENUE FUND: Revenues are derived primarily
from donations and contributions specifically designated for library
related expenditures. Because of the uncertainty of annual revenues,
no annual appropriation budget is prepared.

PUBLIC ARTS SPECIAL REVENUE FUND: Revenues are derived from
various sources, in particular donations and developer contributions,
and are specifically designated for public art displays. Because of the
uncertainty of annual revenues, no annual appropriation budget is
prepared.

SINGLE NON- PROFIT TRUST FUND: Revenues are derived from
withholdings from employees for health and life insurance premium
deductions, and transfers of City-paid health and life insurance benefits
on behalf of employees. Revenues are specifically designated for
payment of third- party health and life indemnity insurance premiums.
Because withholdings from employees for health and life insurance
premium deductions are non- budgeted cash outlays, and further, that
the cost of City-paid insurance premiums for employees is already
provided within the budgets of the respective and various funds of the
City, no annual budget appropriation is necessary for this fund.

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