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1 <br />City of Little Canada <br />Financial Policies <br />Table of Contents <br />Introduction 3 <br />Accounting, Auditing, and Financial Reporting 4 <br />Budgetary and Financial Control 5 <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 />Revenue 12 <br />Property Tax Policy 12 <br />Other Revenue Policy 12 <br />Utilities Revenue Policy 13 <br />Non-Recurring Revenue Policy 13 <br />Fund Balance – Governmental Funds 14 <br />Capital Budgets 17 <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