Financial Policy Challenge - Reserve Policies

Financial Policy Examples - Reserves

Submissions from Financial Policy Challenge

Policies submitted below were provided by governments in response to GFOA's financial policy challenge. Policy examples have not been reviewed by GFOA staff for consistency with GFOA best practices.

Reserve Policies

Budgeting and Forecasting

Reserve Policy Template

This template provides the basics of a reserve policy. You can adjust this policy to fit your government’s needs.

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A Risk-Based Analysis of General Fund Reserve Requirements

This case study of Colorado Spring's risk-based assessment of reserve requirements starts out by identifying general risk factors. It then identifies primary risk factors -- revenue volatility, infrastructure upkeep, and vulnerability to extreme events -- and secondary risk factors before explaining the GFOA's findings and recommendations for the city.

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Financial Policy Challenge

GFOA's financial policy challenge is a broad effort to encourage members to adopt and share financial policies that are essential to a strong financial foundation.

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