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General fund: fund balance policy

The Fund Balance Policy is intended to provide guidelines during the preparation and execution of the annual budget to ensure that sufficient reserves are maintained for unanticipated expenditures or revenue shortfalls. The sample policy contains percentages and dollar thresholds for illustrative purposes thus each city should determine the levels of fund balance which best suit their government operations.

Cook, Gail
General
Accounting--Fund balance
Budgets--Municipal
Budgets--Preparation
Public
07/1/2021
09/15/2010