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These policies show the citizens, credit rating industry and prospective investors (bond buyers) the Library District’s commitment to sound financial management and fiscal integrity. These policies also improve the District’s fiscal stability by helping Library District officials plan fiscal strategy in a consistent manner. Adherence to adopted financial policies promotes sound financial management. General Financial Goals General financial goals are:  To maintain the financial viability allegra side effects pictures of the Library District in order to ensure adequate levels of Library services. To maintain financial flexibility in order to continually adapt to local and regional economic and demographic changes. Regulations Operating Budget Policy The Library District will establish and maintain practices for the administration and amendment of the annual budget. Budget Requests The Library District shall establish allegra tucson com an annual budget process to: 1. Develop a proposed and planned budget to include personal services, operating, capital outlay, and non-operating categories. All Library Divisions shall submit an annual budget request in the manner and form prescribed by the Library Director or his designee.

Budget Amendments Budgetary levels of authority are as follows: 1.

Transfers requested within a major expenditure category, between major expenditure categories, and/or between divisions allegra side effects mayo clinic within the same department, or between activity codes within the same department require approval by the Library Director or his allegra side effects mayo clinic designee. The Library Director will provide the Library Governing Board with aapproved within this policy. Amendments between allegra side effects mayo clinic Library departments or from the Reserve for Contingency require Library Governing Board approval, except allegra side effects mayo clinic for all capital project funds with multiple departments/divisions allegra side effects mayo clinic which require approval from the Library Director or designee. Establishing a budget for revenues that were not anticipated during the annual budget process requires that the Library Governing Board adopt a resolution to recognize the revenue, appropriate the revenue, and establish a new fund if appropriate. Upon completion of the prior fiscal year’s Comprehensive Annual Financial Report, the allegra side effects mayo clinic operating budget may be adjusted to allegra side effects mayo clinic reflect actual beginning fund balances if deemed necessary by the Library allegra side effects mayo clinic Director. Audited fund balances that are less than the budgeted amount will be adjusted during the year to prevent spending of resources not available. quarterly report of all budget transfers in excess of $50,000 that are   Appropriation Policy Budget appropriations will be made as follows: 1. Appropriations will be made at the major expenditure category: personal allegra side effects mayo clinic services, operating expense, capital outlay, debt service, grants and aids, nonoperating expenses, and miscellaneous revenues and expenditures. The Administrative Services Division will estimate revenues as early as possible in the budget process in order to provide expenditure guidelines. The Library Governing Board will establish the District’s budget priorities based upon the revenue estimates and expenditure guidelines.

The budget shall be balanced; the total estimated receipts (including balances brought forward) shall equal the total appropriations and reserves in accordance with Chapters 129 and 200 F. In general, current operating revenue should be sufficient to support current operating expenditures, with adjustments made to budgeted fund balance or appropriations if necessary.