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Cash Reserves as a Percent of Expenditures (City)

Budgeted and non-budgeted cash reserves as of January 1, 2024 for Class A cities (population of 15,000 or more) compared to 2024 expenditures net of transfers. On average, cities had 75% of 2024 expenditures in the bank at the beginning of the year. Source: 2026 budget reports.

Non-budgeted funds are not required to be utilized. By law, non-budgeted funds do not require formal budget approval by elected officials, and the activity in those funds are reported two years in arrears.

 

* This data was most recently updated on September 17, 2026

* Our data is sourced from open government records. View our Data Notes for more info.