Section
Funds
32.01 Local Major Moves Construction Fund
32.02 Local Road and Bridge Matching Grant Fund
32.03 Employee Retirement Fund
32.04 LOIT Special Distribution Fund
32.05 Cash Reserve Fund
32.06 Rainy Day Fund
32.07 Riverboat Wagering Tax Revenue Sharing Fund
32.08 Capital Development Fund
32.09 Levy Excess Fund
32.10 [Reserved]
32.11 Park and Recreation Fund
32.12 Operating Fund for the Park and Recreation Board
32.13 Petty Cash Fund
32.14 ARPA Local Fiscal Recovery Fund
32.15 Cumulative Fire Protection Territory Equipment Replacement Fund
Fixed Asset Inventory and Capitalization Policy
32.25 Definitions
32.26 Land capitalization provisions
32.27 Infrastructure capitalization provisions
32.28 Building capitalization provisions
32.29 Improvements other than building capitalization provisions
32.30 Machinery and equipment capitalization provisions
32.31 Construction in progress capitalization provisions
32.32 Depreciation methods
32.33 Procedures for reporting acquisition and disposal of capitalized assets
32.34 Responsibility for verifying and accounting for fixed assets
Reimbursement Policy
32.45 Travel expenses
32.46 Lodging
32.47 Meals
32.48 Registration fees
32.49 Town vehicles
32.50 Cellular phones
32.51 Uniforms
32.52 Audits
32.53 Town officials generally