This file may not be suitable for users of assistive technology.
Request an accessible format.
If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email firstname.lastname@example.org.
Please tell us what format you need. It will help us if you say what assistive technology you use.
Fire and Rescue Authorities (FRAs) can keep part of their funding in financial reserves to help manage financial risk and to fund major future costs such as change programmes aimed at improving services to the public.
Usable financial reserves are split into resource and capital. Resource reserves are categorised into a general fund to cover unforeseen pressures and earmarked reserves which are each held for a specific purpose. Capital reserves are ring-fenced for capital investment.