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3 <br />Funds remaining in the Department's bank accounts would serve as a reserve that the <br />Department could use to cover unanticipated major expenses such as repairs or replacements <br />of other older equipment. <br />RECOMMENDATION (S): The Manager recommends that the Board of County Commissioners <br />approve the tax-exempt financing arrangement for Efland Volunteer Fire Company, Inc. to <br />construct a new substation and authorize the Board of Commissioner Chair to sign the <br />appropriate documents related to the financing arrangement. <br />