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City of Roseville — 2015 Budget <br />❖ Unless otherwise directed by the City Council, monies held in individual Funds shall be <br />eXpended first from restricted fund balances, second from committed fund balances, then from <br />assigned fund balances, before using unassigned fund balance <br />Implementation <br />All fund reserves shall be reviewed each year at the time of the annual budget preparation for the <br />purpose of complying with this policy. Budgets shall be prepared on an "All Resources" basis, so that <br />the City Council and Community can readily discern the current and projected management of all <br />reserves. <br />If aggregate unrestricted reserves are outside of targeted goals, the Council is advised to create a plan to <br />get reserves into targeted goal ranges by committing reserve funds, using aggregate excess reserves to <br />reduce the levy, or making appropriate budget or tax levy adjustments. <br />112 <br />