Resources Index
Citizen engagement is one of the most important aspects of municipal governance as a successful city will keep its public informed while…
Pro-rating costs of personnel can be beneficial in cost analysis of services provided by the city. Personnel costs include the gross wages,…
Adding or restoring housing stock is a goal many cities have, but one that can be difficult to achieve. Allocating city resources,…
It is recommended that each city have a Cash Management Policy for a number of reasons. First, it gives the citizens and…
In order for a city to have a local option sales and service tax (LOSST), a majority of the eligible electors in…
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…