Administrative and Accounting Policies


The Administrative and Accounting Policy assembles all of the County's administrative and financial policies in one document. They are a tool to ensure that the County is financially able to meet its immediate and long-term service objectives. The individual policies contained herein serve as guidelines for the administrative, financial planning, and internal financial management of the County. Moffat County is accountable to its citizens for the use of public dollars. County resources must be wisely used to ensure adequate funding for the services, public facilities, and infrastructure necessary to meet the community's present and future needs. These policies safeguard the fiscal stability required to achieve the County's goals and objectives.


In order to achieve its purpose, the Administrative and Accounting Policy has the following objectives for the County's fiscal performance:

A. To guide the Board of County Commissioner and management policy decisions that have significant fiscal impact.

B. To set forth operating principles that minimize the cost of government and financial risk.

C. To employ balanced and fair revenue policies that provide adequate funding for desired programs.

D. To maintain appropriate financial capacity for present and future needs.

E. To promote sound financial management by providing accurate and timely information on the County's financial condition.

F. To protect and enhance the County's credit rating and prevent default on all county debt.

G. To ensure the legal use of financial resources through an effective system of internal controls.

H. To promote cooperation and coordination with other governments and the private sector in the financing and delivery of services.

Adopted Capital Improvement Policy

Adopted Moffat County Financial Policies

Amended Purchasing Policy and Procedures for Professional Services