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D. <br />Conservation of natural resources...............................................................................................................21 <br />E. <br />Debt service.................................................................................................................................................21 <br />F. <br />Miscellaneous expenditures.........................................................................................................................22 <br />VIII. <br />Capital improvements..................................................................................................................................22 <br />IX. <br />Other regulations impacting municipal budgets..........................................................................................22 <br />A. <br />GASB..........................................................................................................................................................22 <br />B. <br />State auditor reports.....................................................................................................................................23 <br />C. <br />Taxation notification procedure..................................................................................................................23 <br />X. <br />PIan B cities ................................... <br />25 <br />XI. <br />Charter cities....................................................................................................................... .........................25 <br />XII. <br />Conclusion...................................................................................................................................................25 <br />League of Minnesota Cities Handbook for Minnesota Cities 1011512015 <br />Municipal Budgeting Chapter 211 Page 2 <br />