Fiscal Accountability Policies

These Fiscal Accountability Policies set parameters for fiscal activities of the Unified Government of Wyandotte County and Kansas City, Kansas. The purpose of the policies is to assist officers and employees in conducting financial activities and in making fiscal decisions. 


  • Promote accountability and responsibility for financial activities and assets
  • Ensure legal use of public funds
  • Maintain public trust
  • Promote strong internal controls
  • Establish a framework for financial operations without limiting management discretion or independence
  • Improve the quality, accuracy, and timeliness of the Unified Government’s financial reports in compliance with Generally Accepted Accounting; Principles (GAAP), and the Governmental Accounting Standards Board (GASB)
  • Provide management with financial data that is timely, accurate, and understandable


It is the responsibility of the Unified Government administration to ensure compliance with these rules. The Unified Government administration may delegate signature authority for individual transactions, but not the ultimate responsibility for compliance with these rules.


These rules apply to all Unified Government officers and employees.

  1. United Government Summary of the Financial Policies (adopted 7/26/2018)(PDF, 574KB)
  2. Operating & Capital Budget Policy (adopted 7/26/2018)(PDF, 659KB)
  3. Revenue & User Fee Policy (adopted 7/26/2018)(PDF, 583KB)
  4. Expenditure Policy (adopted 7/26/2018)(PDF, 575KB)
  5. Capital Asset, Equipment Investment, & Management Policy (adopted 2/11/2021)(PDF, 158KB)
  6. Long-Term Financial Planning Policy (adopted 7/26/2018)(PDF, 594KB)
  7. General Fund Operating & Economic Uncertainty/Emergency Reserve Policy (adopted 7/26/2018)(PDF, 621KB)
  8. Special Revenue Funds Operating Reserve Policy (adopted 7/26/2018)(PDF, 619KB)
  9. Enterprise & Internal Service Funds Operating Reserve Policy (adopted 7/26/2018)(PDF, 624KB)
  10. Accounting, Auditing & Financial Reporting Policy (adopted 7/26/2018)(PDF, 575KB)
  11. Debt Policy (adopted 3/28/2019)(PDF, 271KB)
  12. Tax-Exempt Financing Compliance Policy (adopted 1/19/2012, updated 7/26/2018)(PDF, 873KB)
  13. Debt & Securities Continuing Disclosure Matters Compliance Procedure (adopted 6/5/2014, updated 7/26/2018)(PDF, 616KB)
  14. Cash & Investment Policy (adopted 12/16/2021)(PDF, 286KB)
  15. Local Economic Development Policy (adopted 4/24/2014)(PDF, 587KB)
  16. Tax Abatement Policy (adopted 10/21/2010)(PDF, 932KB)
  17. Risk Management & Internal Controls Policy (adopted 1/23/2014)(PDF, 593KB)
  18. Procurement & Purchasing Policy (adopted 7/12/2007)(PDF, 614KB)
  19. Red Flag Policy & Identify Theft Prevention Program (adopted 5/11/2011)(PDF, 623KB)
  20. Industrial Revenue Bond Policy (adopted 4/8/2021)(PDF, 301KB)
  21. Tax Increment Finance Policy (adopted 4/8/2021)(PDF, 227KB)

Disclaimer - The policies on this site reflect only those rules that have been adopted by the Unified Government Board of Commissioners. All information contained on this web site is subject to change without prior notice. If there are any questions call the Finance Department at (913) 573-5270 for clarification.