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Board lets 4‑H building reserve lapse, will revisit after year in leased space
Summary
Legal counsel told commissioners the Josephine County 4‑H/Extension building reserve expired June 30, 2026; the Board allowed the reserve to remain expired and agreed to reconsider creating a new reserve after Extension has operated in leased Rogue Community College space for a year.
Wally Hicks, Josephine County legal counsel, told the Board the 4‑H/Extension Service District’s ten‑year building reserve expired on June 30, 2026 and that the remaining balance reverted to the District’s unrestricted fund balance; those funds cannot be transferred to the County general fund. "Approximately $44,000 had already been included in the adopted Fiscal Year 2026-2027 budget for furnishings and equipment at the District’s new leased space at Rogue Community College," Hicks said.
Commissioners discussed whether the District should continue accumulating funds for a future county‑owned facility but noted leased space could avoid the County’s exposure to major repairs and end‑of‑life costs. By consensus, the Board allowed the Building Reserve Fund to remain expired and agreed to revisit the need for a new reserve during the next budget process after Extension has operated in its new location for a year. No formal action was taken.
