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Tracy Rural Fire District Reserve Policy


Tracy Rural Fire District (the District) shall maintain reserve funds. This policy establishes the level of reserves necessary for maintaining the District's credit worthiness and for adequately providing for:

  • Funding infrastructure replacement.
  • Economic uncertainties and other financial hardships.
  • Loss of significant revenue sources such as property tax receipts or connection fees.
  • Local disasters or catastrophic events.
  • Future debt or capital obligations.
  • Cash flow requirements.
  • Unfunded mandates including costly regulatory requirements.
Contingency Reserve Policy.pdfRESOLUTION 2020-8 Reserve Fund.pdf


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