Financial Policy Examples - General Fund Reserves

This page provides access to a risk evaluation tool that can be used to help determine the right size of reserve for your organization, as well as examples of general fund reserve policies for various governments. It also includes links to relevant GFOA Best Practices.

Risk Assessment Tool

Risk Assessment Instructions

Risk Assessment Spreadsheet

Policy Examples

Yellow highlights may have been added to some policies to help you locate relevant material.

Gwinnett County Government, Georgia (pop. 824,941)

City of Portland, Oregon (pop. 557,000)

City of Minneapolis, Minnesota (pop. 382,000)

City of Fremont, California (pop. 214,000)

Town of Atherton, California (pop. 7,400)

Village of Barrington, Illinois (pop. 10,000)

City of Irvine, California (pop. 212,000)

Village of Buffalo Grove, Illinois (pop. 41,000)

Prince William County, Maryland (pop. 406,000)

City of Yellowknife, Northwest Territories (pop. 19,000)

GFOA Best Practices

Appropriate Level of Unrestricted Fund Balance in the General Fund

Replenishing Fund Balance in the General Fund