It is recommended that each city have a Cash Management Policy for a number of reasons. First, it gives the citizens and…
Resources Category: Finance
The finish line for the city government budgeting process in Iowa is clear, with state law requiring cities to approve and file…
There are a number of ways a city can work through the budget process before final approval. City council members and city…
Cities may need to borrow money for a number of different reasons, but it usually revolves around a capital project or equipment…
The pension standards required by Governmental Accounting Standards Board Statement Number 68 (GASB 68) affect different cities in different ways. It has no impact on financial…
The Road Use Tax Fund (RUTF) is state-shared revenue created in 1949 by the legislature to assist state, county and city governments with the construction,…
City governments offer a wide range of services to their citizens, some of which require direct payment. Utility charges, admission to recreational…
This is the second year of the Governmental Accounting Standards Board Statement Number 77 (GASB 77), which is now an annual requirement.…
As required by Code of Iowa Section 312.14, all cities are required to annually complete the Street Finance Report. The report details…
Process to Sell City Real Property While there is a prescribed process set out in Section 364.7 of the Code of Iowa for the…