To not raise taxes, does Guilford County, NC intend to spend $36,695,976 more than expected revenue in FY 2010-11?

Whatever failures I have known, whatever errors I have committed
whatever follies I have witnessed…
have been the consequence of action without thought

Bernard Baruch
American financier, and presidential advisor

Summary of Revenues, Expenditures, and Changes in Fund Balances
Fy 2010 - 2011 Proposed Guilford County Budget: Page 18

FY 2010-11 TOTAL Expenditures                   $586,299,343 
.

Beginning Fund Balance                                        $127,874,415

Ending Fund Balance*                                             $ 91,178,439

Excess (deficiency) of revenues over                $(36,695,976)

*Note: Not all fund balance is "spendable" and available for appropriation.

Prudent Man Rule

An investment standard…to govern the action of those responsible
 for investing money for other people

The fiduciary is required to act as a prudent man or woman would
in regards to investing monies of others

Bloomberg Financial Definition