Section 10-303 - Creation of Fund; accounting and investment(a) The Mayor shall establish for accounting and financial reporting purposes a Recreation Enterprise Fund ("Fund") in accordance with generally accepted accounting principles.(b)(1) There is hereby authorized a direct appropriation to the Fund equal to the amount collected from fees, concessions, and services and payments by developers seeking relief from zoning laws by way of the Planned Unit Development process considered part of the required community benefits package of the proposed Planned Unit Development. Revenue deposited into the Fund account shall be expended by the Department for the administration, improvement, and maintenance of property and programs managed by the Department and shall supplement, but not replace, services provided by the Department; provided, that payments by developers seeking relief from zoning laws in accordance with the Zoning Regulations of the District of Columbia (11 DCMR § 100 et seq.) and the Planned Unit Development process shall be expended on Department property within the boundaries of the Advisory Neighborhood Commission in which the Planned Unit Development is located. The Fund shall not be used to provide funding to other District government agencies, except to pay the principal and interest on bonds in accordance with § 10-304.(2) Proceeds from the Recreation Enterprise Fund may be used to purchase food, snacks, and non-alcoholic beverages for the general public, Department of Parks and Recreation program participants, and District government employees.(c)(1) Once each year, the Department shall publish in the District of Columbia Register a specific accounting of how monies in the Fund have been spent and an accounting as to the amount remaining in the Fund. The accounting shall include the name of the donor or an anonymous contribution, the amount of the contribution, a description of the property donated and the name of the program or recreation center upon which the funds have been expended.(2) The money deposited into the Fund, and interest earned, shall not revert to the unrestricted fund balance of the General Fund of the District of Columbia at the end of a fiscal year, or at any other time.(d) Proceeds of the Fund may be invested in a prudent and reasonable manner consistent with applicable District government policies and procedures.(e)(1) Notwithstanding any other provision of law, the Department may contract for advertisements and sponsorships for programs, events, recreation centers, fields, pools, play courts, and other Department facilities within the Department's inventory.(2) The Department shall not delegate the authority to contract for advertisements or sponsorships granted to it pursuant to paragraph (1) of this subsection to any other party.(3) All proceeds received from advertisements and sponsorships shall be deposited into the Fund pursuant to this section.(f) All fees collected pursuant to § 50-1501.02 g(b)(1) shall be deposited into the Fund.Mar. 23, 1995, D.C. Law 10-246, § 4, 42 DCR 452; Apr. 18, 1996, D.C. Law 11-110, § 20(a), 43 DCR 530; Mar. 3, 2010, D.C. Law 18-111, § 5091, 57 DCR 181; Sept. 14, 2011, D.C. Law 19-21, §§ 6042(c), 9064, 58 DCR 6226; Apr. 23, 2013, D.C. Law 19-275, § 2(c), 60 DCR 2058; Dec. 24, 2013, D.C. Law 20-61, § 5102, 60 DCR 12472; May 2, 2015, D.C. Law 20-271, § 259(a), 62 DCR 1884; Nov. 27, 2018, D.C. Law 22-185, § 4, 65 DCR 11404.Applicability of D.C. Law 20-61: Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013.