Some local governments adopt formal policies regarding financial planning and management, while others take a more informal approach. Below is a list of recommendations from the Government Finance Officers Association (GFOA). Thinking across your jurisdiction's various types of funds, generally speaking, please identify which of the following descriptions most closely represents your government's current policies or practices, if any, for unpredictable revenues (policy(s) on the use of unpredictable revenues (e.g., interest income, legal settlements, etc.).