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SUBJECT: BUDGET DEVELOPMENT PROCESS & FINANCIAL POLICIES <br />DATE: JULY 23, 2020 PAGE 4 OF 4 <br />The current set of financial policies include an Introduction Section and the following eight <br />Policy Sections: <br />1. General Policies <br />2. Reserve Policies <br />3. Debt Policies <br />4. Revenue Policies <br />5. Operating Budget Policies <br />6. Investment Policies <br />7. Capital Asset Management Policies <br />8. Accounting, Auditing, and Financial Reporting Policies <br />ATTACHMENTS <br />1. Budget Calendar <br />2. Financial Policies <br />CITY COUNCIL COMMUNICATION <br />5 <br />