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Understanding City Finance

This section of the Handbook has been prepared to help guide elected officials to a better understanding of the basic of city finance. It begins with a brief overview of financial reporting that is followed by a discussion of the purpose and benefits of audits. The chapter concludes with descriptions of fund types and accounting bases.

About the Author
Sabrina Wiley Cape, CPA, has over twenty years of governmental financial experience. She gained her local government experience with the City of Gainesville as she served as their finance director and assistant city manager. In addition Sabrina served as a faculty member with the University of Georgia's Carl Vinson Institute of Government for nine years where she has developed curriculum and taught elected and appointed officials in Georgia's local governments in the areas of accounting, auditing, budgeting, treasury, debt, internal controls, law and various other special topics through traditional classroom and online instruction.
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