Glossary
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- Reserves
- An account which records a portion of the fund balance which is segregated for some future use and which is, therefore, not available for further appropriation of expenditures. Budgeted Reserves are moneys set aside for contingencies and are not yet allocated for expenditure. Reserves differ from renewal and replacement funds in that reserves are general fund monies and are for any contingency rather than just to fund future equipment purchases and building repairs.