Posts Tagged ‘fund balance’

Capital Reserve Funds Revisited

Monday, October 29th, 2012

In a recent post, I discussed two ways through which a local government may save money over time to fund capital projects. The first is through fund balance and the second is by establishing a capital reserve fund. I received several follow-up questions about capital reserve funds that may be of interest to local government […]

Financing Capital Projects—Part I: “Saving” through Fund Balance and Capital Reserve Funds

Sunday, October 7th, 2012

UPDATE August 2013: For more information on capital reserve funds, click here. Blight City has fallen on hard times. Its population has declined significantly since the 1990s, due in large part to the shuttering of two large manufacturing plants. Emblematic of the city’s decline is its central downtown area. Once a vibrant community center, it […]