City of Irvine - Fiscal Year 2019-21 Proposed Budget

SPECIAL FUNDS

Fund 006: CONTINGENCY RESERVE FUND City policy requires a Contingency Reserve maintained at a level that is equal to at least 20 percent of the General Fund adopted appropriations. A 25 percent reserve level is desired, but will only be achieved when practical. The Contingency Reserve will only be used to help mitigate the effects of unanticipated situations such as natural disasters and severe, unforeseen events. During the fiscal year, the Contingency Reserve may also be used to meet the City’s funds liquidity needs. The City Council may authorize the use of reserves to address an unforeseen emergency. At the time this authorization is given, a plan must also be approved to replenish the reserves to the 20 percent level within two fiscal years.

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FY 2019-21 Proposed Budget

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