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Chairman Scurlock noted that he asked for this item to be <br />pulled off the Consent Agenda because he has problems with using <br />Cash Carry Forward and contingency. We had a lot of criticism <br />this year about building up our reserves. <br />OMB Director Baird explained that we had a higher cash <br />forward than anticipated in Road & Bridge, and in governmental <br />accounting, cash forward is a revenue item. <br />The Chairman believed it is also used as a contingency item. <br />OMB Baird agreed that on occasion it is, but he wished to <br />point out that we have used up all the contingency in Road & <br />Bridge on the salary adjustment. <br />Chairman Scurlock noted that when you look at the <br />number of people Director Davis has been trying to hire for R&B <br />but hasn't been able to, you are talking 17-18 positions and even <br />as high as 23 at one point, and when you have five months of 17 <br />positions that have not been filled, you are talking over <br />$300,000. The Chairman stressed that he is not being critical of <br />Director Davis, but we have had these questions raised by the <br />public regarding our reserve for contingencies. <br />OMB Director Baird advised that he will bring an analysis <br />back to the Board on all of our contingency funds. He believed a <br />tot of the publicity we received on this was unfair. For <br />instance, in the General Fund we are down to $360,000 out of the <br />1.2 million, or 22% left of what we had budgeted and the Sheriff <br />is now looking for $170,000 out of that remainder. Director <br />Baird continued that he is also doing a survey of the counties <br />and cities in the state to prove that we do not have an <br />excessively high contingency reserve, and he will bring all this <br />information back to the Board and make a presentation. <br />Chairman Scurlock did believe we will have a higher than <br />anticipated cash carry forward, which actually is a pool of money <br />available. For example, although he believed R&B is doing an <br />excellent job on their estimating, the bids have been coming in a <br />�R 11988 <br />36 <br />BOOK 71 ou 1:34 <br />