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Table of Contents <br />1.Operating Budget Policies <br />Balanced budget <br />Cost Recovery <br />Borrowing for operating expenditures (expenses) <br />Performance evaluation <br />Budgetary controls <br />Basis of Budgeting <br />Self-supporting enterprises <br />Service planning <br />Contingencies <br />GFOA Distinguished Budget Presentation Award <br />2.Revenue Policies <br />Revenue structure <br />One-time Revenues <br />Revenue collection <br />Sources of services financing <br />Tax base capacity <br />User fees <br />Cost of service <br />Policy and market considerations <br />Bi-annual review <br />Non-resident charges <br />Water and sewer rates <br />Internal service fees <br />Donated revenues <br />Administrative transfers <br />3.Fund Balance/ReservePolicies <br />General Fund <br />Other operating funds <br />Debt service fund <br />4.Debt Policies <br />General obligation bonds or certificates of obligations <br />Revenue supported bonds <br />Debt management <br />Bond term <br />Debt limits <br />Structure <br />Refundings <br />5.Capital Budget Policies <br />Capital improvement program <br />Operated budget impacts <br />Repair and replacement <br />Financing <br />6.Accounting Policies <br />Accounting standards <br />Internal control <br />Annual audit <br />External reporting <br />GFOA Certificate of Achievement Award <br />7.Investment Policies <br /> <br />