It is the policy of the BOCC to maintain a minimum reserve between 5% and 10% of budgeted annual expenditures for the following funds:

• Public Works Fund
• Transportation Fund
• Airport Fund
• Library Operating Fund
• Library Special Use Fund
• 911 Fund
• County Building Fund
• Alcohol Tax Fund
• Public Health Fund

Any reserve amounts in excess of 10% shall be used according to section 120.6  Use of One-time and Unpredictable Revenues.