A topical index to MRSC's information resources.
Browse the index by subject or search the index by keyword. This index contains summaries of sample documents and articles selected by MRSC staff.
Topic Code Topic Title F 0 All F 0 Documents F 0.0000 Periodicals F 0.0001 Bibliographies F 0.0002 Dictionaries, thesauri, guides F 0.0003 Resource guides, directories, associations and organizations F 0.0004 Forms, application forms F 0.0005 Product catalogs, services F 0.0006 Software applications F 0.0007 Publications, publishers' blurbs F 0.0008 Requests for proposals (RFP), requests for qualifications (RFQ), requests for information (RFI) F 0.0009 General information F 1 All F 1 Documents F 1.0000 Finance administration and fiscal policy F 1.1020 Financial policies F 1.1025 Administrative procedures F 1.1030 Contracting for financial services F 1.1050 Financial forecasting F 1.1055 Revenue forecasting F 1.1060 Strategic financial plans F 1.1075 Internal controls F 1.1100 Cash flow management, cash handling F 1.1150 Use of credit cards, policies on use (RCW 43.09.2855, Ch. 30 Laws of 1995) F 1.1155 Acceptance of credit cards F 1.2000 Municipal finance trends, financial indicators, financial conditions F 1.3000 Statistics on government finance F 1.4000 Cut-back management, managing with less, cost savings ideas F 1.5000 Financial needs, bankruptcy F 1.5100 Financial needs of Washington municipalities F 1.6000 Mandated cost reimbursement, state, federal, unfunded mandates, Initiative 62 F 1.6100 Cost benefit analysis F 1.7000 Statistics, quantitative analysis F 1.7500 Consumer Price Index (CPI) F 1.7550 Implicit Price Deflator (IPD) F 2 All F 2 Documents F 2.0000 Accounting F 2.1000 Accounting organization F 2.2000 Accounting records and procedures, including Governmental Accounting, Auditing, and Financial Reporting (GAAFR) and Governmental Accounting Standards F 2.2210 Inventories, fixed assets, capitalization policies F 2.2220 Cost allocation, activity-based costing F 2.2235 Overpayments F 2.2300 Claims and vouchers F 2.2400 Warrants, treasurer's checks, bank checks F 2.2410 Signatures on warrants and checks F 2.2420 Lost, duplicate, canceled warrants F 2.2500 Sample accounting forms F 2.3000 Bank deposits, banking services, depositaries F 2.4000 Reporting procedures, techniques, user guides, GASB 34, GASB 45 F 2.4050 Finance reports to citizens F 2.4100 Financial reports--cities including interim reports F 2.4125 Financial reports--county, including interim reports F 2.4150 Financial reports--special district reports F 2.4175 Financial reports--other jurisdictions F 2.5000 Auditing, certification review F 2.5100 Budgeting, Accounting and Reporting System (BARS) F 2.7000 Delinquent accounts, use of collection agencies, including write offs, NSF fees, bad debts F 2.8000 Return of fees and taxes determined to be unconstitutional F 3 All F 3 Documents F 3.0000 Budgets F 3.1000 Budget reports--cities and towns, ordinances adopting budget F 3.1100 Budget reports--counties F 3.1200 Budget reports--special districts F 3.1300 Budget reports--out of state F 3.1500 Biennial budget, multi-year budgeting F 3.2000 Budget procedures, budget policies F 3.2100 Budget estimates F 3.2200 Preliminary budget procedures, notices F 3.2300 Final budget hearing and adoption F 3.2400 Budget revision, including excess expenditures, budget amendments F 3.2410 Transfer of funds F 3.2420 Interfund borrowing, interfund loans F 3.2430 Transfer of surplus funds F 3.2440 Transfers within the same fund F 3.3000 Unexpended appropriations F 3.4000 Emergency expenditures F 3.4100 Emergency warrants F 3.5000 Contingency fund F 3.6000 Methods of budgeting, including Expenditure Control Budgeting System (ECS) F 3.6100 Planning, programming, budgeting system (PPBS) F 3.6200 Zero-based budgeting F 3.6300 Performance budgeting, priority based budgeting F 3.7000 Federal & state programs, impact of federal and state budget on local government F 4 All F 4 Documents F 4.0000 Funds F 4.1000 General fund, current expense fund F 4.2000 Special revenue funds to account for proceeds of specific revenue sources or to finance specified activities F 4.2010 Drug fund, controlled substances forfeiture fund, confiscated properties fund crime prevention assessment fund, police investigation fund F 4.2020 Trial court improvement account (E2SSB 5454, RCW 3.58.060, Ch. 457 Laws of 2005) F 4.2100 Revenue sharing fund F 4.2200 Community development fund F 4.2210 Accident fund (RCW 35A.31.070), damage claims fund F 4.2220 Auditor's operation and maintenance fund for preservation of historical documents F 4.3000 Debt service funds, bond redemption F 4.4000 Capital projects funds, monies used for acquisition of capital facilities not financed by special assessment and enterprise funds F 4.4100 Cumulative reserve fund, rainy day fund, revenue stabilization fund F 4.4200 Construction fund F 4.5000 Enterprise funds, services to general public where all or most of costs are paid in the form of charges, such as water, sewer, airport F 4.5100 Utilities funds F 4.6000 Internal service funds, central service funds (special activities and services performed by designated organizational units within a governmental jurisdiction for others) F 4.6100 Equipment rental fund, equipment rental rates F 4.7000 Trust funds, grant funds, agency funds, fiduciary funds F 4.7100 Pension funds F 4.7200 Fire fighters' pension fund F 4.8000 Special assessment funds, assessments levied to finance public improvements deemed to benefit properties against which assessments are levied F 4.9000 Clearing funds including claims funds, salary fund F 4.9300 Petty cash fund, imprest fund, change fund (not a clearing fund per se) F 5 All F 5 Documents F 5.0000 Revenues F 5.1000 Taxes, administration of taxes F 5.1100 General property taxes, double taxation issue F 5.1105 Property tax administration, board of equalization F 5.1110 Assessed valuation, property and building valuation F 5.1120 Levies, property tax agreements, levy diversion F 5.1130 Fire fighters' pension F 5.1140 Excess levies F 5.1145 Levy lid lift F 5.1150 Property tax limits, ceilings, lids F 5.1160 Property tax exemptions, tax incentives, historic properties special valuation covenants, multifamily housing F 5.1170 Property tax code areas F 5.1180 Circuit breakers F 5.1190 Inventory tax F 5.1200 Retail sales tax and other use taxes, agreements with Dept. of Revenue F 5.1205 Sales and use tax for public facilities in rural counties, RCW 82.14.370
F 5.1206 Public safety sales tax under, RCW 82.14.450 F 5.1207 Mail order, internet commerce retail tax, e-commerce F 5.1210 Hotel-motel tax, special lodging tax, tall ships, transient occupancy tax, including advisory committees F 5.1211 Contracts, agreements using hotel-motel tax funds F 5.1220 Sales tax equalization F 5.1230 Real estate excise tax (Ch. 82.46 RCW), REET, real estate tax F 5.1235 Brokered natural gas tax, deregulation of natural gas F 5.1240 Timber excise tax F 5.1250 Boat tax F 5.1300 Business and occupation tax, B&O taxes F 5.1310 B&O based on gross revenue percentage F 5.1320 B&O based of number of employees F 5.1330 B&O based on flat fee F 5.1340 B&O based on floor space F 5.1350 B&O based on payroll F 5.1360 B&O collected outside city F 5.1370 Overlapping jurisdiction F 5.1380 Bank tax F 5.1400 Utility tax, including Internet services F 5.1410 Electric utility tax F 5.1415 CATV (cable television) tax F 5.1420 Fuel oil and coal tax F 5.1430 Natural gas tax F 5.1440 Garbage and solid waste F 5.1450 Sewer, surface water utility tax F 5.1460 Telephone, telecommunications tax F 5.1465 Cellular phone tax F 5.1466 County enhanced 911 excise tax (Ch. 82.14B RCW) F 5.1480 Water utility tax F 5.1490 Utility taxes collected outside city F 5.1500 Other taxes, including airport tax, poll tax, wheel tax F 5.1510 Admissions taxes F 5.1520 Gambling taxes F 5.1530 Transit tax, household tax F 5.1600 Income tax, Internal Revenue Service (IRS) regulations F 5.1610 Municipal income tax F 5.1700 Tax concessions and exemptions F 5.1710 Federal taxes and tax exemptions F 5.1720 State and local tax exemptions F 5.1800 Tax reform F 5.1900 Taxes paid or collected by municipal governments F 5.1910 Public utility tax (state), solid waste tax (state) F 5.1920 Sales taxes paid by municipalities F 5.2000 Licenses and permits F 5.2100 Business licenses and permits F 5.2150 Home occupation business licenses and permits F 5.2220 Non-business licenses and permits F 5.2300 Community impact statements F 5.3000 Grants programs, public and private financial programs, federal programs including community reinvestment, FSA (FHmA), fund raising F 5.3100 Current funding programs F 5.3110 Grants administration, grant administration, grants compliance F 5.3120 Public works funding F 5.3130 Funding for public safety, fire, law enforcement F 5.3140 Funding for health programs F 5.3200 Tax based sharing, revenue sharing F 5.3260 Housing and Community Development Act, Community Development Block Grant, CDBG F 5.3300 State and local financial assistance programs, grants, Community Economic Revitalization Board (CERB, RCW 43.160) F 5.3350 Public works assistance account, public works trust F 5.3400 State shared revenues, including fire insurance premium tax, PUD tax F 5.3410 City-county assistance, local government assistance, under RCW 43.08.390 F 5.3415 Criminal justice funding, RCW 82.14.340, RCW 82.14.350 F 5.3420 Motor vehicle fuel taxes, gas tax F 5.3430 Motor vehicle excise taxes (MVET), optional license fee F 5.3440 Liquor excise taxes F 5.3450 Urban arterial monies, transportation improvement monies F 5.3460 Leasehold in lieu of excise taxes F 5.3470 State forest board trust revenue (Natural Resources Trust, Forest Board Transfer Lands) F 5.4000 Payment in lieu of taxes F 5.4100 Federal payments in lieu of taxes (PILT) revenues to local governments F 5.4200 Payments to local government from federal timber sales, federal forest yield revenue, Secure Rural Schools and Community Self Determination Act, military forest receipts F 5.5000 Charges for services, user fees, pricing of services F 5.5100 Fee schedules for Washington cities F 5.6000 Fines and forfeits F 5.7000 Other revenues F 5.7100 Interest earnings and investment, investment policies F 5.7120 Investment of pension funds F 5.7130 Investment in federal securities F 5.7150 Investment pool F 5.7200 Rents and royalties F 5.7210 Street use F 5.7300 Contributions and donations, foundations, gifts including Title 28 U.S.C. 170, charitable contributions & gifts, 501(c)(3) - charitable, sec.115 - income of municipalities F 5.8000 New sources of revenue, entrepreneur activities, household fees F 5.8100 Corporate sponsorships, naming rights, rights to advertise F 6 All F 6 Documents F 6.0000 Expenditures, including legality of F 6.1000 General governmental services legislative, judicial, executive, financial and records service, legal, personnel, employee benefit programs, central se F 6.1200 Personnel expenses, memberships in civic and service organizations F 6.2000 Security of persons and property, law enforcement, fire control, detention and/or correction, protective inspections, emergency service ambulance, rescue, and emergency aid, juvenile services, communications, alarms, and dispatch F 6.2100 Rewards, witness fees F 6.3000 Physical environment natural resources, engineering, electric and gas utilities, water utilities, sewer utilities, cemetery, garbage and solid waste u F 6.4000 Transportation, road and street construction, road and street maintenance, road and street general administration, road and street facilities, road and street extraordinary operations, airports, port and terminal facilities, transit systems and railroads F 6.5000 Economic environment, welfare, employment opportunity and development, veterans services, child care services, aging, services for disabled persons, information and outreach, planning and community development, housing and community development F 6.5100 Promotional expenses, hosting, expenditures for city functions, tourism F 6.5500 Social services F 6.6000 Mental and physical health hospitals and convalescent centers, public health, coroner, community mental health, drug abuse, alcoholism, developmental F 6.7000 Culture and recreation, libraries, participant recreation, cultural and recreational facilities, park facilities F 6.7100 Education F 6.7500 Community events, spectator events, centennial F 6.8000 Non-expenditures interfund loan disbursements, redemption of fund debt principal, purchase of investments, disbursements of accrued expenditures/expenses, agency disbursements, residual equity transfers-out, other decreases in fund equity F 6.9000 Other characters of expenditure/expense redemption of general long-term debt, interest and other debt service costs, remittances of refunding proceeds F 6.9100 Legality of miscellaneous expenditures F 6.9200 Federal funds and conduit theory F 6.9300 Issues of constitutionality (Art. 8, Sec. VII) F 7 All F 7 Documents F 7.0000 Bond and debt administration F 7.1000 Debt policy F 7.1100 Bonds F 7.1150 Bonds, disclosure F 7.1200 General obligation bonds F 7.1210 Councilmanic bonds F 7.1300 Revenue bonds F 7.1400 Short term borrowing, bonds, tax anticipation notes F 7.1500 Local Option Capital Asset Lending Program (LOCAL) (Ch.39.94 RCW), lease purchase F 7.2000 Debt authorization and debt limitation F 7.3000 Marketing of securities F 7.3100 Bids, notice of sale, sale of bonds F 7.3150 Bond bank F 7.3200 Dealers F 7.3400 Credit rating F 7.3500 Bond registration F 7.4000 Debt service and retirement F 7.4110 Tax increment financing, community development refinancing, Revenue Development Area (RDA), Ch 39.102 RCW, Local Infrastructure Financing Tool (LIFT) F 7.4200 Interest, arbitrage F 7.4300 Refunding, refinancing, and bond redemption F 7.4310 Bond default F 7.5000 Funding of specific projects F 7.5100 Equipment F 7.5200 Industrial, including industrial revenue bonds, nonrecourse revenue bonds, private activity bonds F 7.5300 Parking facilities, garages F 7.5400 Parks and recreation F 7.5500 Streets F 7.5600 Utilities F 7.5610 Sewers F 7.5620 Water F 7.5630 Water and sewer combined F 7.5640 Sewage treatment facilities F 7.5700 Public buildings, property purchases, marinas F 8 All F 8 Documents F 8.0000 Purchasing administration F 8.1000 General purchasing procedures F 8.1010 Telephone quotes F 8.1020 Small works roster F 8.1100 Purchasing policies F 8.1105 Purchasing cards, procurement cards - programs, policies and procedures F 8.1125 Green purchasing, environmentally preferable purchasing, purchasing recycled products F 8.1200 Purchasing forms F 8.1300 Purchasing contracts F 8.2000 Standards and specifications F 8.3000 General purchasing procedure by bid F 8.3100 Calling for bids, necessity of F 8.3120 Advertising for bids F 8.3200 Proposal requirements and conditions, brand name, sales tax, sole supplier F 8.3210 Qualification of bidders F 8.3220 Opening, accepting/rejecting of bids F 8.3230 Errors and omissions in bid procedure F 8.3300 Awarding of contract, bid negotiation F 8.3310 Lowest responsible bidder F 8.3320 Interest of city officials prohibited F 8.3330 Local preference, small economically disadvantaged businesses F 8.3340 Bid rigging F 8.4000 Purchasing procedures for public works, contract administration, contract management, change orders F 8.4050 Alternative public works contracting procedures (Ch. 39.10 RCW), design-build, general contractor/construction manager F 8.4100 Performance, labor and materials bonds F 8.4200 Contract time, delays, claims F 8.4210 Arbitration, mediation re purchasing/construction F 8.4300 Payments, retained percentage F 8.4400 Acceptance of construction, contract completion F 8.4500 Force account F 8.4600 Contract compliance, EEO, women and minority business enterprises, Initiative 200 F 8.4800 Prevailing wage F 8.5000 Negotiated contracts F 8.6000 Purchasing procedures for supplies, materials, equipment, tips on purchasing, vendor lists F 8.6100 Motor supplies F 8.6200 Printing, codification, copy services F 8.7000 Purchasing procedures for services, outside contracting, privatization F 8.7100 Towing and storage F 8.8000 Purchasing procedures for professional services, consultants, architectural and engineering services, certified consultant roster. Includes partnering F 8.8100 RFPs, request for proposals RFQs, request for qualifications F 8.9000 Centralized purchasing F 8.9100 Joint purchasing, intergovernmental purchasing, piggybacking, interlocal cooperative purchasing