Page 107 - Pantego FY22 Operating Budget

FINANCIAL MANAGEMENT POLICIES

TABLE OF CONTENTS

Page No.

I. PURPOSE STATEMENT 1

II. GENERAL IMPLEMENTATION & COMPLIANCE GUIDELINES 1
A. Finance/Audit Committee
B Annual Review
C. Implementation, Compliance & Review

III. ACCOUNTING, AUDITING & FINANCIAL REPORTING 2

IV. OPERATING BUDGET 3
A. Preparation
B. Balanced Budget
C. Reporting
D. Control
E. Activity Indicators & Statistics
F. Operating Position

V. REVENUE MANAGEMENT 6
A. Annual Estimates
B. Sources of Revenue

VI. EXPENDITURE CONTROL 9
A. Appropriations
B. Amendments to the Budget
C. Central Control
D. Purchasing
E. Prompt Payment
F. Equipment Financing
G. Risk Management
H. Intergovernmental Relations

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