Restricted Fund Balance in the General Fund Can Be the Result

Restricted fund balance in the General Fund can be the result of

A) A city budget director setting aside funds to be spent for city street improvement.
B) Donors giving monies to a city if only the earnings on investment of the gift can be spent for park beautification and the original gift principal must be maintained intact.
C) A city council passing enabling legislation that requires proceeds from a newly authorized sales tax be spent on a downtown revitalization project.
D) A city council taking a formal action to set aside money for a future contract.