Virginia Decodedhttps://vacode.org7000215.2-2505Budget may include reserve for contingencies and capital improvements2025Counties, Cities and TownsPowers of Local GovernmentBudgets, Audits and Reports

Any locality may include in its budget a reasonable reserve for contingencies and capital improvements.

1980, c. 258, § 15.1-161.1; 1997, c. 587.