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 requiring monies given to a city where the donation must remain intact but the earnings can be spent for park beautification.
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.