Commissioners devoted extended discussion on Dec. 3 to proposed amendments to section 3.4 of Douglas County’s finance policy, which would formally classify fund balances and set minimum reserve targets for operating funds.

Brooke Sauer and county finance staff, citing guidance from the Government Finance Officers Association (GFOA), presented a draft that defines fund‑balance categories (restricted, committed, assigned, unassigned) and proposes minimum targets generally in the 20–25% range of operating expenditures. Staff said the policy is intended to enhance fiscal sustainability, create clear calculation methods, and standardize monthly and annual reporting to county leadership.

Commissioners probed specific classifications — for example, whether road & bridge and motor‑vehicle operations funds should be treated as committed (project‑specific) or unassigned (operational), and whether the mental‑health sales tax fund should be subject to the same minimums. Several commissioners and members of the public urged setting an upper cap or explicit language for what happens if a fund exceeds targets; staff replied that current practice has been to bring excess back to the budget for one‑time uses and that GFOA typically does not recommend maximums.

Public comment highlighted concerns about timing (the discussion occurred while property taxes are due) and argued for return or rebate of perceived excess reserves. Commissioners considered motions to defer the policy for further review and to adopt the staff‑recommended revisions; after multiple procedural votes and discussion, the board did not adopt a final policy change that evening and directed staff to continue work and bring further detail — including end‑of‑year balances and potential reclassifications — back to the commission.

Commissioners and staff emphasized the policy’s role as guidance rather than an inflexible rule: staff said transfers and use of fund balance would remain subject to commission approval and Kansas budget law. The proposed revisions will remain under consideration and are expected to inform the upcoming budget process.