Imposed Fee and Fine Use by Local Governments
A local government’s revenue system needs to treat people fairly to maintain the public’s trust. GFOA’sCode of Ethics requires that finance officers support equitable provision of services and call out unfair discrimination.But some local governments use and rely on revenue from imposed fees and fines that make socioeconomic and racial inequities worse.
Fees, Fines, and Asset Forfeiture Policy Templates
Imposed fees, fines, and asset forfeitures have characteristics distinct from other revenue sources that local governments use. These distinctions are helpful for understanding why a policy is needed and for developing policy guidance.
GFOA's Learning Management System
Access the GFOA's Learning Management System and learn more about important changes and system requirements.
GAAP Update Early Discount Deadline
Register by October 2 to save with an early discount on the November 5 offering of the GAAP Update. Plus, take advantage of group discounts. The seminar offers the most recent developments in accounting and financial reporting for state and local governments.