This Bulletin provides guidance to local officials regarding the procedures for the appropriation of free cash and retained earnings after June 30, 2020 as authorized by section 6 of An Act to Address Challenges Faced by Municipalities and State Authorities Resulting From COVID-19, Chapter 53 of the Acts of 2020, (the Act). Section 6 provides an option for cities, towns and districts to appropriate from July 1, 2019 certified free cash and retained earnings after June 30, 2020 “as a funding sour