Welcome to the companion website for the GFOA publication Financial Policies. Here you will find complete sample policies and supplemental materials to help you develop financial policies for your own government. The categories linked below correspond to the chapters in the Financial Policies book and contain real-world examples from governments that participated in GFOAs research on the topic.
- General Fund Reserves
- Reserves in Other Funds
- Revenues
- Expenditures
- Operating Budget
- Capital Asset Management
- Long-Term Financial Planning
- Debt Management
- Investment
- Accounting, Auditing, and Financial Reporting
- Internal Control and Risk Management
- Economic Development
- Procurement
A variety of sample policy portfolios and formats are also available in order to illustrate what a complete policy portfolio looks like.