Resources Index
One of the more complex areas of municipal government, urban renewal is a broad topic that can impact various parts of a…
City council members and mayors have the important responsibility of managing public funds and ensuring that taxpayer dollars are used wisely. This…
Many cities have implemented policies that allow city officials to use procurement cards to make purchases on behalf of the city. While…
Municipal finance is based upon fund accounting. This means that all revenues and expenditures are classified and assigned to a particular fund…
Governmental Accounting Standards Board Statement Number 54 (GASB 54) provides guidance for fund balance categories and classifications and governmental fund type definitions. In…
Checking into the background of potential employees is an important part of the hiring process. This includes a thorough review of an…
Each city must name one individual, usually the city clerk or finance officer, as the prudent finance officer, whose responsibility it is…
In most instances, governmental entities in Iowa that intend to construct a public improvement must have a licensed architect or engineer prepare…
There are a number of ways a city can work through the budget process before final approval. City council members and city…
The finish line for the city government budgeting process in Iowa is clear, with state law requiring cities to approve and file…