Financial Policy Examples - Other Fund Reserves

This page provides examples of reserve policies for funds other than the general fund. It also includes a link to the GFOA Best Practice on enterprise fund reserves.

Policy Examples

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

Gwinnett County Government, Georgia (Enterprise Operating Fund Reserve Policy) (pop. 824,941)

Gwinnett County Government, Georgia (Special Revenue Operating Funds Reserve Policy) (pop. 824,941)

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

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

City of San Mateo, California (pop. 93,000)

Arlington County, Virginia (pop. 208,000)

City of Austin, Texas (pop. 790,000)

Milwaukee Metropolitan Sewerage Agency, Wisconsin

Savannah Chatham County Public School System, Georgia (35,000 students)

Best Practice

Appropriate Levels of Working Capital in Enterprise Funds