County Financial Guidelines and Policies

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County Capital Funding Policy 
A long-term plan that provides for acquisition of and improvements to capital assets for the County and the two School systems.

Debt Management Policy
Provides guidance on the issuance of debt to help insure that the County maintains a sound debt position and that its credit quality is protected. Also outlines the County's undesginated fund balance policy for the General Fund.

Fund Balance Management Policy
Ensures the County maintains adequate fund balance and reserves in the even of unanticipated and unavoidable occurrences which could adverely affect the financial condition of the County.

Investment Policy
This policy applies to all transactions involving the financial assets and relateda ctivity of all the various fund accounted for in the County's Comprehensive Annual Fainancial Report.

Policy on Planning and Funding School Capital Projects
A guide that clarifies the expectations of the Orange County Board of Commissioners in collaborating with the Boards of Education in planning for and implementing school capital projects.

School Funding Target
The results of a 2000 committee recommendation that the BOCC encourages, as an annual target, 48.1 percent of the overall County budget for annual spending on both school systems.

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