[Adopted 12-27-2012 by Ord. No. 2012-12 (Ch. 3.32 of the 2003 Municipal
Code)]
The unreserved fund balance shall consist of a minimum 10% of
cash surplus or 5% of budgeted expenditures, whichever is less; until
which time, the unreserved fund balance is an amount equal to no more
than 10% of annual operating expenditures.