Capital AssetsAssets greater than $5,000 with lifespans greater than one year (estimated lives of 15-75 years) Review the Capital Assets (PDF) |
Capital Improvement Plan (CIP) / BudgetThe Board approves any budget changes greater than $75,000 or to increase a fund’s budget Budget for Capital Improvement Plan (PDF) |
Debt Management125% debt service coverage is required, 170% coverage is recommended per our policy View the Debt Management (PDF) |
InvestmentsOur highly rated investment pools offer same day liquidity and diversified portfolios Review the Investments (PDF) |
PurchasingGoods and services greater than $75,000 and public projects greater than $35,000 require board approval Take a look at the Purchasing (PDF) |
Reserves50% of annual operating budget and 10% of 10-year capital budget View the Reserves (PDF) |
Surplus PropertyRequirements for disposal of property vary depending on the type involved Review the Surplus Property (PDF) |