CHAPTER 35: FINANCE AND REVENUE; FUNDS

Section

Funds

   35.01   General Improvement Fund

   35.02   Cumulative Capital Improvement Fund

   35.03   Parks and Recreation Capital Fund

   35.04   Parks and Recreation Operating Fund

   35.05   Community Host Fee Fund

   35.06   Police Crime-Prevention Fund

   35.07   Rainy Day Fund

   35.08   Riverboat Wagering Tax Revenue Sharing Fund

   35.09   Cumulative Capital Development Fund

   35.10   Lake Manitou Watershed Management Plan Account

   35.11   Court Fees Account

   35.12   Drug Interdiction and Investigation Account

   35.13   Cumulative Fire Fund

   35.14   Special LOIT Fund

   35.15   State Grants Fund

   35.16   Federal Grants Fund

   35.17   ARP Fiscal Recovery Fund

Requirements for Public Purchases

   35.20   Establishment of purchasing agency

   35.21   Purchasing policy and procedures

Fixed Asset Capitalization Policy

   35.30   Purpose; classification of assets

   35.31   Capitalization thresholds

   35.32   Historical cost or estimated historical costs

   35.33   Estimated useful lives of depreciable assets; depreciation method/convention

   35.34   Assets purchased with federal or state grants

   35.35   Retirements

   35.36   Responsibility for property record maintenance; property control

Materiality Threshold for Reporting Irregular Material Variances,
Losses, Shortages and Thefts

   35.40   Policy adopted

   35.41   Materiality threshold

   35.42   Materiality variances

   35.43   Oversight and resolution

   35.44   Enforcement; report to State Board of Accounts

Uniform Internal Control Standards

   35.50   Policy adopted

   35.51   Certification of adoption

Cost Principles for Spending Federal Funds

   35.60   Implementation

   35.61   Cost principles

   35.62   Selected items of cost

   35.63   Cost compliance

   35.64   Determining whether a cost is direct or indirect

   35.65   Timely obligation of funds

   35.66   Period of performance

   35.67   Validity