Forms and Policies

Finance policies are available for download and viewing on your personal computer.


Budget Policy (pdf) - The County budget is a financial plan of estimated expenditures and revenues for the coming year. The annual budget provides historical, current, and future comparisons of revenues and expenditures. 

Capital Planning Policy (pdf) - To ensure the effective management of the County’s capital assets, which are the foundation of the County’s strategic plan, and meeting the needs of the constituents. 

Debt Management Policy (pdf) - To establish parameters and provide guidance governing the issuance, management, continuing evaluation and reporting of all debt obligations issued by the County of Cumberland, and to provide for the preparation and implementation necessary to assure compliance and conformity with this policy. 

Financial Policy (pdf) - The adoption of a guiding financial philosophy and supporting objectives assists Cumberland County officials and management in safeguarding the public interest and increases the public’s trust and confidence in their governance. 

Fund Balance Policy (pdf) - Cumberland County is dedicated to maintaining a reasonable fund balance sufficient to mitigate current and future financial risks (i.e. unanticipated emergency expenditures and revenue shortfalls) and to ensure stable tax rates. 

Investment Policy (pdf) -  The Cumberland County Board of Commissioners Investment Policy to ensure public funds meet a manner that will provide the maximum security and liquidity while earning the highest possible return.

Purchasing Policy  (pdf) - The goal is to provide for equitable public purchasing by the County in order to maximize the purchasing value of public funds in procurement, and to assure a procurement system of quality and integrity in compliance with all Pennsylvania public procurement codes.  View the current Bid Thresholds (pdf).

Post-Issuance Compliance Policy (pdf) - The purpose of these post-issuance compliance policies (the "Policies") for bonds and notes that have been and will be issued by the County of Cumberland, Pennsylvania (the "Issuer") is to ensure compliance with federal tax rules, securities law disclosure requirements, and miscellaneous state law and document requirements.

View the Finance Policy folder.


Visit Finance Forms & Procedures on the County's Intranet. (Employees Only)