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                    "text": "With regard to your municipality's collective bargaining agreements that replaced contracts expiring on or after 1/1/11, is the overall impact of the aggregate economic costs limited to an average increase of 2% or less per year over the contract term? An example of such analysis can be found on the \"PERC Summary Form; Public Sector; Non-Police and Non-Fire; Section V Impact of Settlement\" and \"PERC Summary Form; Police and Fire; Section VII Impact of Settlement\"",
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                    "text": "An accounting policy manual documenting all internal accounting control processes, procedures and authorizations is of great value for staff to understand these safeguards. Are internal accounting control processes, procedures and authorizations documented and communicated to staff?",
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