Hi, Everyone! Our library is considering a policy regarding our fund balance. I found a suggestion by the Government Finance Officers Association that governments should establish a formal policy that governs the level of fund balance as well as guidelines for increasing and decreasing the unrestricted fund balance. While we are not a government, we are under scrutiny by our County Board and think that having a set of guidelines in place may help us defend an increase or decrease of our fund balance. If you have a policy for your library or know that your municipality has one, I would certainly appreciate any examples that we can use to help shape one of our own. Thank you in advance, Megan