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24 <br /> Attachment 2 <br /> Triangle Tax District <br /> Orange County—Transit <br /> Financial Policies and Guidelines <br /> Contents <br /> Orange Operating Fund Balance and Liquidity Policy and Guidelines....................................................2 <br /> Fund Balance and Liquidity Policy:............................................................................................................2 <br /> Procedures:...........................................................................................................................................2 <br /> Orange Capital Fund Balance Policy and Guidelines.................................................................................2 <br /> Procedures:...........................................................................................................................................3 <br /> Orange County Transit Billing, Payment and Reimbursement Policy and Guidelines.............................4 <br /> Guidelines: ................................................................................................................................................4 <br /> DebtPolicy and Guidelines ..................................................................................................................6 <br /> DebtPolicy: ...............................................................................................................................................6 <br /> DebtGuidelines:........................................................................................................................................6 <br /> Increased Cost of Existing Services(ICES) .............................................................................................9 <br /> CarryoverPolicy................................................................................................................................. 11 <br /> Capital .....................................................................................................................................................11 <br /> Operating................................................................................................................................................11 <br /> Bus Operating Cost Per Hour Policy.................................................................................................... 12 <br /> Exhibit A: GoTriangle Financial Policies& Procedures(for reference)................................................. 13 <br />