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'` able fund balance should be used to continue those programs, functions, or purposes before they are <br />are avail fund balance should be used to continue those before <br />treated as part of the school base budget. In such cases, <br />the Board of Education considers the use of fund balance for other new a tiaotivriate When <br />funding for these been "spent down7to an <br />Commissioners believes that fund balance will h e considered part of the schools' base budget for that year. <br />certain programs, functions, or purposes <br />In making the determination of relative importance of programs, functions, and purposes, the Board of <br />Education should consider the current and anticipated needs competing for the use of those funds and the <br />accompanying impacts on County tax rates. <br />