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Fund balance and reserves
Practical explanations of fund balance, reserve policies, reserve floors, and months of operating coverage.
Fund balance and reserves11 min read
What Is Months of Operating Coverage? A Municipal Guide
A municipal guide to calculating months of operating coverage and interpreting the result alongside reserve policy and local risk.
Platform: ReservesRead guide
Fund balance and reserves5 min read
What is fund balance?
A plainspoken explanation of fund balance and why it matters for municipal financial health.
Platform: ReservesRead guide
Fund balance and reserves8 min read
Fund Balance Policy: What Every City Finance Leader Should Know
What municipal finance leaders should include in a fund balance policy, from reserve targets and permitted uses to replenishment rules.
Platform: ReservesRead guide
Fund balance and reserves9 min read
Municipal Reserve Ratio: What It Is and Why It Matters
What a municipal reserve ratio measures, how to calculate it, and how to use it responsibly in policy and peer comparisons.
Platform: ReservesRead guide
Municipal finance tools built for clarity.
Explore reserves, forecasting, variance, debt service, and benchmarking in a platform built specifically for municipalities.