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Attachment B <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 <br />from 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 preparationfor the <br />purpose of complying with this policy. Budgets shall be prepared on an "All Resources" basis, so <br />that the City Council and Community can readily discern the current and projected management <br />of all reserves. <br />If aggregate unrestricted reservesin the tax-supported operating fundsare outside of targeted <br />goals, the Council is advised to create a plan to get reserves into targeted goal ranges by committing <br />reserve funds, using aggregate excess reserves to reduce the levy, or makingappropriate budget or <br />tax levy adjustments. <br /> <br />