The Director of Finance is hereby authorized and directed to create a fund to be known as the “Liability Reserve Fund for Commodity, Service, and Construction Contracts” (Liability Reserve Fund) for which purpose a sum shall be appropriated annually in the Ordinance of Estimates. The appropriation to the Liability Reserve Fund shall continue with the accumulations thereto, together with the earnings of the same and the balance from the Self-Insurance Fund, less any expenditures or disbursements therefrom as may be made. The Reserve Fund shall continue to accumulate in the aforesaid manner to the maximum amount established in an ordinance approved by the Mayor and City Council upon the recommendation of the Board of Estimates. Any monies remaining in the Liability Reserve Fund at the end of any fiscal year in excess of the maximum amount established by ordinance shall be credited to the General Fund of the City. The appropriation so made and any other sums paid to the Fund shall be turned over by the Director of Finance to the Board of Finance of the Mayor and City Council of Baltimore, to be held and invested by the Board of Finance. City Code, 1976/83, art. 1, §203 Ord. 86-774