Resources Index
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…
Cities that are active in regional economic development often find that the ability of a group of cities, counties and other local…
Cities in Iowa are required to follow proper bid and quote procedures when contracting for public improvement projects. Many of the rules,…
Cities may need to borrow money for a number of different reasons, but it usually revolves around a capital project or equipment…
When cities provide employees with fringe benefits, those benefits are subject to federal income taxes unless federal law specifically excludes it. Health…