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Office of the Chief Financial Officer
 

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Emergency and Contingency Cash Reserve Fund Status Reports

The Emergency and Contingency Cash Reserve Fund Status Report is submitted quarterly and includes a monthly statement on the balance and activities of each of the two funds during the fiscal year. Its narrative memorandum is supported by a table for each fund that lists all its draws and replenishments.

  • The Emergency Cash Reserve Fund (2 percent of the previous fiscal year’s general fund expenditures less debt service cost) may be used for unanticipated and nonrecurring extraordinary needs of an emergency nature, including a natural disaster or calamity and in the event of a State of Emergency declared by the Mayor. The fund may also be used for cash flow management purposes.
  • The Contingency Cash Reserve Fund (4 percent of the previous fiscal year’s general fund expenditures less debt service cost) may be used for nonrecurring or unforeseen needs, including severe weather or other natural disasters, unexpected obligations created by federal law, new public safety or health needs after the budget process has occurred, or opportunities to achieve cost savings. It may also be used to cover revenue shortfalls experienced by the District for three consecutive months and for cash flow management purposes.

FY 2024

FY 2023

FY 2022

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