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FY 2022 RESERVES
The City of Arlington maintains reserves that are used for purposes not included elsewhere in the operating budget.

Unallocated Reserve

This reserve is the City’s fund for emergencies and unanticipated expenses. The balance in this reserve is equal to at least
three percent of General Fund recurring expenditures and will be $7,955,489 at the beginning of FY 2022.

Working Capital Reserve

The purpose of the Working Capital Reserve is to set aside one month of net General Fund expenditures and will be $22,098,579
at the beginning of FY 2022.

Business Continuity Reserve

This reserve of one-time funding represents amounts available to support the City’s core services in the event of a significant
economic downturn or other unforeseen circumstances.

Landfill Lease Reserve

This funding was provided as part of the original lease agreement executed by the City in March of 2005.

Other Post‐Employment Benefits Reserve

This reserve was established in FY 2004 to address funding the liability for post-employment benefits, other than pensions,
which will be recognized upon implementation of the Governmental Accounting Standards Board Statement 45.

Total Reserve Level for FY 2022

In the aggregate, the reserves described above represent 20.0 percent of the General Fund’s recurring expenditures in FY 2022.

FY 2022 Adopted Budget and Business Plan 152 City of Arlington, Texas