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1 <br /> <br />City of Little Canada <br />Financial Policies <br />Table of Contents <br /> <br /> <br />Introduction 3 <br /> <br />Accounting, Auditing, and Financial Reporting 4 <br /> <br />Budgetary and Financial Control 5 <br /> <br />Investments 7 <br /> Objectives 7 <br /> Standards of Care 8 <br /> Authorized Financial Institutions, Depositories, & Broker/Dealers 9 <br /> Authorized Investments 9 <br /> Safekeeping and Custody 10 <br /> Investment Diversification and Constraints 11 <br /> Reporting 11 <br /> <br />Revenue 12 <br /> Property Tax Policy 12 <br /> Other Revenue Policy 12 <br /> Utilities Revenue Policy 13 <br /> Non-Recurring Revenue Policy 13 <br /> <br />Fund Balance – Governmental Funds 14 <br /> <br />Capital Budgets 17 <br /> <br />Debt Management 18 <br /> Limitations on the Issuance of Debt 18 <br /> Debt Issuance Practices 19 <br /> Debt Structuring Practices 20 <br /> Post Issuance Practices 20 <br /> <br /> <br /> <br />