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Finance

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1. What is the General Fund? (Financial Outlook Report, Pages 2-8)
2. What are the primary General Fund revenue sources? (Financial Outlook Report, Page 4)
3. What is the 4th Cent Sales & Use Tax and how is it allocated? (Financial Outlook Report, Page 5)
4. What is the 5th Cent Sales & Use Tax (local option) and how is it allocated? (Financial Outlook Report, Page 6)
5. We have a 6th cent specific purpose tax (1% SPT local option) in Albany County. Why don’t I see it in General Fund revenue sources? How is this tax being managed?
6. How much debt can the City carry?
7. What are the current types of general fund debt and the terms associated with the debt? (Financial Outlook Report, Page 7)
8. What is an Enterprise Fund? (Financial Outlook Report, Pages 11-18)
9. What types of enterprise fund debt are held by the City and what are the terms associated with that debt?
10. What determines how much the City can spend?
11. What is the City’s Bond Rating?
12. What is Depreciation? How does the City manage it? (Financial Outlook Report, Pages 7, 13, 15, 17)
13. What are Fund Balance and Net Assets? (Financial Outlook Report, Pages 8, 10, 14, 16, 18)
14. What do the different components of fund balance and net assets mean? (Financial Outlook Report, Pages 8, 14, 15, 18)
15. What is a Modified Balance Sheet? (Financial Outlook Report, Pages 8, 14, 16, 18)
16. What are the Days of Operation Reserves? (Financial Outlook Report, Pages 8, 14, 16, 18)
17. What are the Recreation Center’s primary revenue sources? (Financial Outlook Report, Page 10)
18. What is the percent of Cost Recovery for the Recreation Center? (Financial Outlook Report, Page 10)
19. What is the Enterprise Fund Net Transfer? (Financial Outlook Report, Page 4)
20. How does the City plan its budget for Enterprise Funds? (Financial Outlook Report, Pages 11-18)
21. Are the revenues in the Enterprise fund only user fees? (Financial Outlook Report, Pages 13, 15, 17)
22. How does the Financial Outlook Report differ from the Comprehensive Annual Financial Report (CAFR)?

City Hall: 406 Ivinson Ave.   |   Laramie, WY 82070   |   Ph: (307) 721-5200   |   Hours: Monday - Friday 8:00 am - 5:00 pm