- 34 -
 
Communes (see Tables 3 and 7), it is decidedly more
 
difficult to get the figures for the formation of
 
reserves by the Communes. At any rate it is to be
 
kept in mind in so doing that only a comparatively
 
small proportion of these reserves formed is contained
 
in the statement of funds needed by the Communes. In
 
large part the reserves are accumulated in the communal
 
businesses, only the comparatively small surpluses of
 
which appear in the communal budget. Neither is the
 
so-called "general equalization reserve" included in
 
the communal statement of funds needed, but is deducted
 
from the surpluses of the general cash capital. The
 
same thing is true of the "operating reserve", which is
 
formed from budget surpluses, that is, from surpluses
 
of receipts over the estimate under the budget. 0nly
 
the reserves of the Finance Administration (Kamereiver-
 
waltung) are a part of the communal budget. But it is to 
 
be borne in mind here also that certain deductions are
 
regularly to be set off against the formation of reserves, 
 
which must be balanced against them. In the fiscal year 
 
1938 the building up of reserves probably exceeded the 
 
 
withdrawals from reserves by approximately 300 million RM 
 
in the case of the Finance Adminitrations. In the fiscal 
 
year 1939 the building up of reserves and withdrawals
 
                                   therefore