City of Irvine - Fiscal Year 2019-21 Proposed Budget

FINANCIAL POLICIES

FISCAL POLICY STATEMENT

To foster a culture of long-term fiscal sustainbility, the Irvine City Council has adopted a number of fiscal policies. These policies set a framework to ensure a balanced budget, maintain healthy reserves, appropriately fund the City’s infrastructure needs, and set fees and charges within permitted subsidy thresholds. The Government Finance Officers Association (GFOA) recommends that governments formally adopt financial policies, place the policies in the same sections of the budget document (with original and revision dates shown on the individual polcies), and monitor, review, and update in a systematic way.

The following policies are included in this document:

Original Date of Adoption June 25, 2019 June 25, 2019 June 25, 2019 June 25, 2019 June 25, 2019 June 25, 2019 June 25, 2019 June 25, 2019 June 25, 2019 June 25, 2019 June 25, 2019 October 9, 2018 June 25, 2019

Date of Revision

Policy

Long-term Financial Planning

Biennial Budget

Capital Improvement Program (CIP) Budget

Balanced Budget

General Fund Contingency Reserves

Infrastructure Funding

Interfund Transfers and Loans User Fees and Cost Recovery

Cost Allocation for Administrative and Support Functions

Grants and Federal Funds

Risk Management Investment Policy

Debt Management Policy

FY 2019-21 Proposed Budget

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