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This publication is designed to assist special district governing officials and administrators in fulfilling their commitment to provide cost-effective and efficient public services for the communities they serve. The guidelines may be used to evaluate an existing reserve policy, or to develop a new reserve policy, and encourages comprehensive and easily understood policies. Some of the areas covered in the document include: Prudent Accumulation & Management of Reserves; Capital Planning; and Fund Equity & Retained Earnings. Featured Item.