Municipal Government Structure & Functions Flashcards

Which type of municipal budget basis records revenues when received and expenditures when paid?

Answer: Cash basis

Cash basis accounting recognizes revenues and expenditures only when cash is actually received or disbursed, unlike accrual methods that recognize them when earned or incurred.

In a commission form of government, individual commissioners typically:

Answer: Serve as both legislators and heads of specific municipal departments

Under the commission form, each elected commissioner both participates in legislative decisions and administers one or more city departments as an executive.

Which legal doctrine holds that a municipal corporation possesses only those powers expressly granted, necessarily implied, or essential to its declared purposes?

Answer: Dillon's Rule

Dillon's Rule, articulated by Judge John Dillon, strictly construes municipal authority and limits cities to powers expressly granted by the state or necessarily implied therefrom.

An executive session of a municipal governing body is best described as:

Answer: A closed meeting where the council discusses personnel, litigation, or real estate matters

Executive sessions are closed to the public and typically limited to specific subjects permitted by open meetings laws, such as personnel actions, pending litigation, or real property negotiations.

A municipal inter-local agreement is primarily used to:

Answer: Allow two or more governmental units to cooperatively provide services or share resources

Interlocal agreements enable municipalities and other governmental units to jointly deliver services, share facilities, or pool resources to achieve economies of scale.

What is the primary function of a municipal finance officer or treasurer?

Answer: Safeguarding public funds and managing city investments and disbursements

The municipal treasurer or finance officer is responsible for receiving, safeguarding, investing, and disbursing public funds in accordance with law and council direction.

Which process allows a municipality to bring adjacent unincorporated territory within its corporate limits?

Answer: Annexation

Annexation is the legal process by which a municipality extends its boundaries to include adjacent unincorporated land, subjecting that area to city jurisdiction and services.