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The use of various funds, however, will be consistent with generally accepted accounting principles and Chapter 129. One-time revenues will be utilized to fund one-time expenditures wherever possible. If one-time revenues are assigned to pay for recurring expenditures then a three to five year plan for transferring the expenditure to a recurring revenue source will be adopted by the District as a part of the budget process in the  initial year.

A fee schedule shall be adopted and amended by resolution each fiscal year. When new fees and/or charges are imposed, the rate proposal will be analyzed using the following criteria:   Sufficiency - fees and/or charges should recover the full cost of the program/ service, administration, and enforcement while recognizing that adjustments may be necessary for the benefit of the public. Efficiency - fees and/or charges should be designed for easy, economical administration by the District and easy, economical compliance by the payee. Simplicity - fees/charges should be easily understood by both the payee and District officials and leave as small a margin as possible for subjective interpretation. Current operating expenditures should not exceed current operating revenues. When current operating expenditures exceed current operating revenues adjustments will be made in the subsequent years’ budget. The financial impact associated with new programs or program modifications will be analyzed and determined prior to adoption by the Library Governing Board. Grant applications to fund services/programs with local, state or federal funds allegra d over the counter availability will be reviewed by the Administrative Services Division and the Library Director, withsignificant consideration given to: a. the cost of administering the grant relative to the amount of the grant, b. the extent to which locally generated funds will be required to support the program allegra d over the counter availability when the grant funding is no longer available. A recommendation will be presented to the Library Governing Board. Capital Management Policies The Capital Improvement Program (CIP) shall consist of allegra d over the counter availability projects/equipment with a cost estimate of at least $5,allegra d over the counter availability 000 and an asset life of at least three (3) years. A CIP project, under this definition, is allegra d over the counter availability intended to allegra vs claritin vs zyrtec include those projects that allegra d over the counter availability involve a new purchase of capital outlay, infrastructure allegra d over the counter availability and any new construction or renovation of Library allegra d over the counter availability District infrastructure. Annually, a five-year Capital allegra d over the counter availability Improvement Program (CIP) will be developed. Projects allegra d over the counter availability needed to maintain adopted Level of Service Standards allegra d over the counter availability shall be financially feasible, with identified funding sources based on current revenue projections for the five year period. The allegra d over the counter availability first year of the five year Capital Improvement Program will be used as the basis for formal fiscal year appropriations allegra d over the counter availability during the annual budget process. Appropriations made in prior years for which expenditures have not been incurred nor allegra d over the counter availability projects completed, will be reevaluated and incorporated into appropriations for the new allegra d over the counter availability fiscal year. Each Capital Improvement Program budget will include a reserve for allegra d over the counter availability contingencythe estimated project cost. Capital allegra or claritin improvement life cycle costs will be coordinated with the development of the Operating Budget. Future operating, maintenance, and replacement costs associated with the new capital improvements will be forecast, matched to available revenue sources, and included in future operating budgets. If the Library District is unable to provide for future operating costs the project will be delayed until the operating costs can be funded. The Library District may utilize a combination of Debt and pay as you go financing for capital projects. The allegra d over the counter availability particular funding mechanism for each project will be determined and included in the CIP. Debt Management Policies Debt management policies are intended to provide a comprehensive and viable debt management policy which allegra d over the counter availability recognizes the capital improvement needs of the Library District as well as the taxpayers’ ability to pay while taking into account existing legal, economic, financial, and debt market considerations.   The Library District has a capital planning and financing system for use in preparing a  multi-year capital improvement plan, which is adopted by the Library Governing Board as a part of the Library District’s budget process. No Library District debt issued for the purpose of funding capital projects will be authorized by the Library Governing Board unless it has been included in the capital improvement plan or until the Library Governing Board have modified the plan.