Page 108 - Pantego FY22 Operating Budget

Table of Contents (continued)

Page No.

VII. ASSET MANAGEMENT 10
A. Investments
B. Cash Management
C. Fixed Assets & Inventory
D. Depositories

VIII. CAPITAL BUDGET AND IMPROVEMENT PROGRAM 11
A. Preparation
B. Control
C. Program Planning
D. Financing Programs
E. Infrastructure Maintenance
F. Reporting

IX. FINANCIAL CONDITIONS AND RESERVES 12
A. Operational Coverage
B. General Government Reserves
C. Fund Balance Classifications
D. Capital Projects & Debt Service Funds

X. TREASURY AND DEBT MANAGEMENT 14
A. Cash Management
B. Types of Debt
C. Financing Alternatives
D. Disclosure
E. Federal Requirements
F. Debt Structuring
G. Debt Issuance
H. Debt Refunding

XI. INTERNAL CONTROLS 17
A. Written Procedures
B. Departmental Responsibilities

XII. STAFFING AND TRAINING 18
A. Adequate Staffing
B. Training
C. Awards, Credentials & Recognition

XIII. ANNUAL POLICY REVIEW & REPORTING 18

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