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.