mtlogcabin
SILVER MEMBER
I agree 100% until the bust comes to town.In a normal world, this would tend to even out anyway.
For decades we were only allowed to keep 12 month of expenditures in a reserve account so we would have the budget/manpower needed to follow the projects through to CO. Last year the Legislature expanded that reserve amount to 3 years.
For those of you who cannot keep a reserve enterprise fund account for the down times, I suggest you work on how to get one setup. It can be at the local level or maybe a state requirement that forces the local AHJ to leave your department revenue for your department use only.
BTW after it builds up to 80 to 90% of the maximum allowed amount it is a good source for your departments capitol expenditures without asking the general fund to cover the expense.