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<br />expenditures from non-budgetary accounts (i.e., refunds alld <br />reimbursements, trust and agency, etc.) <br /> <br />5. Bud2eted Expenditure: <br /> <br />Refers to line itelTI budget accounts as finally approved by the city council. <br /> <br />6. Emer2encv Situation: <br /> <br />Any situation where an expenditure nOlll1ally requiring city council <br />approval nlust be nlade in order to 111aintain the health and safety of city <br />enlployees, or when the delay of the expenditure would cause substantial <br />interruption or decrease in city operations or delivery of needed services. <br /> <br />7. [)eprecialion <br /> <br />[)cprcclalion is the process or ::dlocatil1g the cost of an asset over the <br />per j 0 d s t 11 a t ass e tis II sed f() r its i n ten de d p II rp 0 s e . <br /> <br />8. InlprOyenlents <br /> <br />rnlprO\'erncilt costs ~H'e related 10 signi [lc~'lntly extending the uSL~rul Ii re~ <br />increasing capacity'! or ill1pn)\:iIlg the efTicicncy of capital assets. ('osts <br />that do 110t llleet these criteria \\ ould ty'pically be classified as repair or <br />nlaintel1ancc costs and \vould not he capitaJilcd, <br /> <br />9. ('ontributcd ('apital <br /> <br />C\)l1tributcd capil~d assets are assets ~lcquired through contribution or <br />donation rr0111 an outside source. E\an1plcs \vould tYric~11ly include <br />dc\'elopcr contributed assets., slIch ~lS streets, street lights, side\v(dks~ \-vater <br />and sc\vcr 11lains, tralls'! p{)nds~ parks and park eqllipnlcnt~ slnrnl drainage <br />~ ySl cn1 s~ etl', ;\ n yother d.onated or cOlltri h u tcd ~lssct III eet i ng the <br />de f1 nil ion 0 rea r i 1 ~t1 (l sse t 1I n d crt h i ~ pol icy COLI J d a 1 soh e con sid ere d <br />cnntrihuted cariuil. Exarnplcs nlight includc~ but are not linlitcd to <br />donated vehicll'S. cqulpIl1Cnt; buildings or furniture, <br /> <br />PROCEDUR:ES <br /> <br />1. Approval: <br /> <br />Appropriate approval for all capital and general expenditures n1ust be <br />obtained, including departnlent director approval and final approval by the <br />City Adnlinistrator. In addition, the following approval procedures apply: <br /> <br />3 <br /> <br />L <br />