Page 124 - CityofArlingtonFY26AdoptedBudget

Financial Summaries

FY 2026 RESERVES
The City of Arlington maintains reserves that are used for purposes not included elsewhere in the operating budget.

SELECTED FINANCIAL RESERVES
FY 2026 OPERATING POSITIONS

OTHER POST
WORKING BUSINESS LANDFILL EMPLOYMENT
UNALLOCATED CAPITAL CONTINUITY LEASE BENEFITS

Balance on September 30, 2024 $ 10,761,910 $ 29,886,610 $ 4,062,075 $ 17,151,326 $ 1,717,904
Transfers In/(Out) 674,602 1,871,065 - - -

Appropriations/Mid-Year Adjustments - - - - -
Balance on September 30, 2025 $ 11,436,512 $ 31,757,675 $ 4,062,075 $ 17,151,326 $ 1,717,904
Transfers In/(Out) 408,109 1,131,925 - - -
Appropriations/Mid-Year Adjustments - - - - -
Balance on October 1, 2025 $ 11,844,621 $ 32,889,600 $ 4,062,075 $ 17,151,326 $ 1,717,904

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 $11,844,621 at the beginning of FY 2026.

Working Capital Reserve

The purpose of the Working Capital Reserve is to set aside at least one month of recurring General Fund expenditures and will
be $32,889,600 at the beginning of FY 2026.

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 2026

In the aggregate, the reserves described above represent 20.0 percent of the General Fund’s recurring expenditures in FY 2026,
which is within the 15 – 25 percent range established by Council policy.

FY 2026 Proposed Budget and Business Plan 118 City of Arlington, Texas