Problem:
The planning and discipline of contingency or "rainy day funds" management. All government entities need to establish a policy for and build their own rainy day funds. These funds go by many names, but the point is that governments must have reserve funds at all times, and which must be guarded carefully and not quickly disbursed for frivolous purposes. Also, can you provide any reference for "rainy day funds"?
What is the best method to deposit funds to a reserve fund? End of year fallout, mandatory deposits, extra revenue....what is the ideal method, and why?