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Bourbon County budget review: officials warn reserves are restricted and levy choices are imminent
Summary
County finance staff told commissioners the county's headline cash balance includes many restricted funds and CDs, leaving far less discretionary cash than it appears; commissioners asked departments to present line-by-line reductions at an early Monday session before certifying levy intent.
Susan (identified in the transcript by name) and other speakers spent the session walking commissioners through Bourbon County's cash report and the draft 2025 budget, stressing that large headline totals include statutorily restricted agency funds and certificates of deposit and therefore overstate what the county can spend. "We really don't have that full $10,000,000 at our discretion to use," Speaker 4 said, noting that CD amounts are already counted in the cash total.
The presenter identified several reserve accounts — general…
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