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Selected Reserves

The City of Arlingtonmaintains a number of reserves in funds outside of the General Fund, intended
to mitigate any unanticipated expenditure or revenue experiences. These reserves are generally for
specific purposes. Reserves are for the current fiscal year. Since current revenues are intended to
cover current expenditures, reserves should remain neutral.

Self Insurance Funds
Group Health: Provides City employees and retirees with health insurance.
Worker's Compensation: Accounts for the activity of worker's compensation insurance.

Operating Fund Reserves
Water Reserves: ArlingtonWater Utilities keeps a number of reserves to ensure 60 days of operating
expenses, fleet replacement, stable rates, and lab equipment.
Debt Service Reserve: The City is required by City Council Policy to maintain 4% of tax‐supported
Debt Service expenditures in reserve. Any balance above 10% is subject to arbitrage; therefore, the
City maintains a reserve between those percentages.

Fund Reserve
Group Health $ 443,320
Workers Compensation $ 161,355

Water Operating Reserve $ 19,203,867
Water Rate Stabilization $ 7,186,424

Water Lab Equipment $ 337,000

Debt Service Reserve $ 3,086,952

FY 2022 Adopted Budget and Business Plan 284 City of Arlington, Texas