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<br />e <br /> <br />e <br /> <br />Table of Contents <br /> <br />1. Operating Budget Policies <br />Balanced budget <br />Borrowing for operating expenditures (expenses) <br />Performance evaluation <br />Budgetary controls <br />Self-supporting enterprises <br />Service planning <br />Contingencies <br />GFOA Distinguished Budget Presentation Award <br /> <br />2. Revenue Policies <br />Revenue structure <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 />Flat fee transfers <br />Transfer from Golf Course Fund <br />Transfer from Commercial Solidwaste Fund <br /> <br />3. Reserve Policies <br />Operating funds <br />Debt service fund <br /> <br />4. Debt Policies <br />General obligation bonds or certificates of obligations <br />Revenue supported bonds <br />Debt management <br />Bond term <br /> <br />5. Capital Budget Policies <br />Capital improvement program <br />Operated budget impacts <br />Repair and replacement <br /> <br />6. Accounting Policies <br />Accounting standards <br />Annual audit <br />GFOA Certificate of Achievement Award <br /> <br />7. Investment Policies <br />