The Basics of Financial Policy

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Book cover consists of green puzzle pieces with red piece labelled 'policy'
Publication Date: 
Monday, November 28, 2022

The Basics of Financial Policy

3rd Edition

125 pages


 About this Publication



 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)


DRA Glossary of Basic Terms

Municipal Finance Glossary of Terms