The Basics of Financial Policy
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The Basics of Financial Policy
3rd Edition
125 pages
TABLE OF CONTENTS
About this Publication
Acknowledgements
Introduction
Nine Key Policy Categories
Chapter 1. Internal Controls
Chapter 2. Operations
Chapter 3. Budget Policy
Chapter 4. Fund Balance Policy
Chapter 5. Revenue Policies
Chapter 6. Expenditure Policies
Chapter 7. Investment Policy
Chapter 8. Debt Policies
Chapter 9. Capital Planning Policies
Appendix A: Internal Controls Checklist with Instructions
Appendix B: Custody and Expenditure of Common Town Funds
Appendix C: List of Fees and Charges
Appendix D: FDIC Deposit Insurance for Accounts Held by Government Depositors
Appendix E: GOVERNMENT FINANCE OFFICERS ASSOCIATION Recommended Practice: Collateralization of Public Deposits
Appendix F: GOVERNMENT FINANCE OFFICERS ASSOCIATION Developing and Implementing Procedures for Post-Issuance Tax Compliance for Issuers of Governmental Bonds
Appendix G: GOVERNMENT FINANCE OFFICERS ASSOCIATION RECOMMENDED PRACTICE: Encouraging and Facilitating the Reporting of Fraud and Questionable Accounting and Auditing Practices (2021)
Glossary
DRA Glossary of Basic Terms
Municipal Finance Glossary of Terms