Financial Policies Table of Contents |
|
Item Description  |
Policy Number |
| Section #100: Overview (Revised November 2003) - pdf | |
| Introduction | 100.1 |
| Applicability of Financial Policies | 100.2 |
| Fiscal Year, Generally Accepted Accounting Principles, and Financial Reporting | 100.3 |
| Establishment of Financial Procedures | 100.4 |
| Process for Amending Financial Policies | 100.5 |
| Explanation of Basis of Accounting | 100.6 |
| Section #110: Reserves - pdf | |
| Introduction | 110.1 |
| General Fund | 110.2 |
| Debt Service Funds | 110.3 |
| Health Care Fund | 110.4 |
| Reserved for Risk Management Fund | 110.5 |
| Developmental Supports Fund | 110.6 |
| Mental Health Fund | 110.7 |
| Reserved for Wastewater Fund | 110.8 |
| Other Budgeted Funds | 110.9 |
| Section #120: Operating Budget (Revised November 2003) - pdf | |
| Introduction | 120.1 |
| Annual Budget Calendar | 120.2 |
| Multi-Year Budget Projection | 120.3 |
| Revenue Estimation and Budgeting | 120.4 |
| Fees for Service | 120.5 |
| Use of One-time and Unpredictable Revenues | 120.6 |
| Reserved for Grant Management | 120.7 |
| Operating Deficits | 120.8 |
| Vacation/Sick Leave Payout Estimation and Budgeting | 120.9 |
| Unexpected or Unfunded Expenditures - Budget Amendments | 120.10 |
| Unexpected or Unfunded Expenditures - Budget Revisions | 120.11 |
| Project Accounts | 120.12 |
| Encumbrances | 120.13 |
| Reserved for Accounts Receivable | 120.14 |
| Section #130: Capital Improvement Program - pdf | |
| Introduction | 130.1 |
| Financing Philosophy | 130.2 |
| Section #140: Replacement of Assets - pdf | |
| Introduction | 140.1 |
| Financing Philosophy | 140.2 |
| Section #150: Debt Management - pdf | |
| Introduction | 150.1 |
| Debt Administration | 150.2 |
| Debt Planning | 150.3 |
| General Obligation Bonds Supported by Property Taxes | 150.4 |
| Revenue-Supported Bonds | 150.5 |
| Special Obligation Revenue Bonds | 150.6 |
| Lease, Lease-Purchase, Lease Revenue Bonds & Other Long-Term Agreements | 150.7 |
| Derivative Products | 150.8 |
| Appropriate Disclosure Documents | 150.9 |
| Section #160: Capital Assets - pdf | |
| Introduction | 160.1 |
| Accounting Principles for Capital Assets | 160.2 |
| Section #170: Health Care Fund - pdf | |
| Introduction | 170.1 |
| Investment Income | 170.2 |
| Section #180: Investment Policies (Revised June 2004) - pdf | |
| Introduction | 180.1 |
| Policy Statement | 180.2 |
| Adoption of Policy | 180.3 |
| Investment Review Group | 180.4 |
| Investment Structure | 180.5 |
| Investment Policy Revisions | 180.6 |
| Legal Authority | 180.7 |
| Arbitrage | 180.8 |
| Procedures and Practices | 180.9 |