Resources Index
The Road Use Tax Fund (RUTF) is state-shared revenue created in 1949 by the legislature and enshrined in the Iowa Constitution to assist state, county…
Governmental Accounting Standards Board Statement Number 77 (GASB 77) requires governments that participate in tax abatement agreements and policies to communicate the…
Labor is the biggest part of any city’s budget, which makes it extremely important to keep up-to-date on the latest laws, trends…
Whether you are purchasing vehicles for a municipal fleet or your city only buys a vehicle every couple of years, there are…
Unemployment Insurance is a federal program financed through the Federal Unemployment Tax Act (FUTA). The intent is to pay benefits to eligible…
As required by Code of Iowa Section 312.14, all cities are required to annually complete the Street Finance Report. The report details…
Process to Sell City Real Property While there is a prescribed process set out in Section 364.7 of the Code of Iowa for the…
Training can generally be placed into two categories: job specific or staff development. Job Specific Training is offered for numerous municipal positions by…
There continues to be improvements made in energy efficient traffic and street lighting products. By converting to newer systems, a city can reduce energy…
The financial condition of a community is ultimately the responsibility of the mayor and city council. The mayor, council, city staff and independent auditors…