Autowing information was derived from the sand bancial statements prepared by the city of Florida for the fiscal year ended September 201 And to tow Fund Balance The Cry Commentated an emergency reserve policy and fund referred to as the Defense Fund, in order to mature expenditures. The target amount per the policy is a maximum level of two (2) months of proper expentures of the ensuing year's operating budget the of the Deficien und requires approval by the City Commission. The Defence undone and within the und ande tance is classified as coated fund balance within the general hund the notes however, as discose that the encre cushion was used in October 2018 when muncane chael suck the cry the ty also discesed that it expended more than ase mi nespense and the expects to recession equired concion of the gene thee to the government wide option the 10 mong term receivables sur door yer the cera for recognition in the governmental und statements prescribed by the vernal Acc thebutary on using the repo use revenues plus transfers as the denominator. kound percentage Any would consider the $106.4 milionong cerm recebe Cut the budgetary cuation incuding the $104 Use revenues transfers as the denominator Round percentage to two decima