Cities are required to pass a budget annually and there are quite a few steps that must be followed before and after…
The basis of any accounting system (manual or electronic) is a systematic use of numeric or alpha numeric segments organized in such…
Each city must name one individual, usually the city clerk or finance officer, as the prudent finance officer, whose responsibility it is…
Municipal finance is based upon fund accounting. This means that all revenues and expenditures are classified and assigned to a particular fund…
Many cities have implemented policies that allow city officials to use procurement cards to make purchases on behalf of the city. While…
City council members and mayors have the important responsibility of managing the city’s funds. With that responsibility comes difficult decisions on how…
Governmental Accounting Standards Board Statement Number 54 (GASB 54) provides guidance for fund balance categories and classifications and governmental fund type definitions. In…
In order for a city to have a local option sales tax (LOST), a majority of the eligible electors in that city…
There are times due to illness, emergency or an immediate position vacancy that a community finds itself without a city clerk. To…
Pro-rating costs of personnel can be beneficial in cost analysis of services provided by the city. Personnel costs include the gross wages,…