Borrowing from your reserves to stay within budget is really a bad idea, as reserve funds should be for emergencies (maybe like a CAT-5). It's also the difference between an easy decision and one requiring some amount of restraint and the political courage to live within your means. It's time to say no to the fire chief, find another solution and even reduce existing salaries, as it is equally important for the commissioners to butcher some of their own sacred cows. Please stop spending what we don’t have and protect your taxpayers.