Financial Management Policy Statements

Introduction(PDF, 150KB)

Section I - Revenue

• Revenue Policy(PDF, 131KB)
• Gas-Related Revenue & Expense/Expenditure Policy(PDF, 175KB)
• Revenue Receipting Policy(PDF, 187KB)
• Payments from Water & Sewer Fund to Other Funds(PDF, 142KB)
• Penalty and Interest Waiver Policy(PDF, 138KB)

Section II - Expenditures

• Expenditure/Expense Policy(PDF, 126KB)

Section III — Fund Reserve Policies

• Governmental Reserve Policy(PDF, 158KB)
• Proprietary Reserve Policy(PDF, 170KB)

Section IV - Capital Expenditures and Improvement

• Capital Expenditures and Improvement Policy(PDF, 146KB)
• Capital Assets Policy(PDF, 215KB)

Section V - Debt

• Debt Policy(PDF, 142KB)
• Debt Monitoring Policy(PDF, 168KB)

Section VI - Interfund Loans

• Interfund Loans Policy(PDF, 137KB)

Section VII — Cash and Investments Management

• Cash Management Policy(PDF, 112KB)
• General Portfolio Investment Policy(PDF, 266KB)
• Gas Well Trust/Permanent Fund Investment Policy(PDF, 361KB)
• Other Post Employee Benefit Trust Investment Policy(PDF, 216KB)

Section VIII - Grants

• Grants Management Policy(PDF, 273KB)

Section IX - Fiscal Monitoring

• Fiscal Monitoring Policy(PDF, 145KB)

Section X - Accounting, Auditing and Financial Reporting

• Accounting, External Audit and Financial Reporting Policy(PDF, 139KB)

Section XI - Retirement System & OPEB Health Care Trust

• Retirement System and OPEB Healthcare Trust Policy(PDF, 117KB)

Section XII - Internal Controls

• Internal Controls Policy(PDF, 109KB)

Section XIII - E-Commerce

• E-Commerce Policy(PDF, 111KB)

Section XIV - Donations

• Donations Policy(PDF, 143KB)

Section XV - Lease Policy

• GASB 87 Lease Policy(PDF, 188KB)

Section XVI - Sponsorship Policy

• Sponsorship Policy(PDF, 149KB)

Glossary(PDF, 172KB)