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City of Roseville — 2014 Budget <br />City of Roseville, Minnesota <br />Fiscal Policies <br />The following set of fiscal policies provides a framework to guide the City's budget and financial <br />planning. The policies are separated into three categories: <br />❑ Budget Policies,—these policies are more typically directly related to budgeting guidelines and <br />specific details <br />❑ City Operational Policies these policies apply to general directions and methods, which may <br />not be specific to the budget but do have an ultimate impact on the process since the budget is a <br />reflection of the Council's community goals and priorities <br />❑ Special Program Policies the City may have special programs, which require specific policies <br />not normally covered in the previous categories but have significant impacts on the annual <br />budget. <br />Budget Policies <br />The City's Budget Policies were reaffirmed in 2012 and include: <br />a) Operating Budget Policy <br />b) Capital Improvement Policy <br />c) Debt Policy <br />d) Revenue Policy <br />e) Capital Replacement Policy <br />f) Operating Fund Reserve Policy <br />Operational Policies <br />The City's Operational Policies include: <br />a) Open Government Policy <br />b) Community Participation Policy <br />c) Collaboration Policy <br />d) Community Technology Policy <br />e) Legislative Program Policy <br />fl Professional Services Policy <br />g) Accounting &Auditing Policy <br />h) Investment Policy <br />Special Program Policies <br />The City's Special Program Policies include: <br />a) Pavement Management Policy <br />b) Park Improvement Policy <br />c) Revenue Policy <br />Each of these policies is explained in greater detail below. <br />103 <br />