Anticipate revenue to come in lower than expected and budget accordingly. If revenue comes in higher and you have money left over at the end of the year, put that in reserve for future major expenses.

Sounds like a good policy for all local governments, not just in lean times but all times. Here in San Juan County, the Town of Friday Harbor provides a good example of this. Without the money it has in reserves to pay for major capital expenses, the town would be forced to borrow more money to pay for those projects, and you’d pay even higher utility rates to pay that debt.

Sales and lodging tax revenues are coming in a little lower than last year. But the town expenses will still come in on budget, because the town – with the guidance of the town treasurer – anticipated lower revenues this year and budgeted accordingly.

There are, of course, differences in how the county and town must deliver public services – the county serves a county of unconnected islands, the town serves an area of one square mile. But the philosophy behind budgeting applies to all.

Here are some other financial moves we’d like to see our local government anticipate and plan for in the coming year in the interest of efficiency:

1. Raise the county’s sales tax 0.01 percent to support local mental health services. Right now, San Juan County’s sales tax is the fourth-lowest in the state. This increase, from 7.7 percent to 7.8 percent, would equal 1 cent for every $10 spent. What the community will get is $350,000 a year to expand existing mental health services and chemical dependency treatment programs, as well as coordinate and oversee the treatment of parents and families involved in child-dependency hearings. This is proactive and compassionate.

2. Become compliant with the Growth Management Act. This should be priority No. 1. The county is close to compliance; it is working on issues related to the Eastsound and Lopez Village urban growth areas, and the stormwater utility is another issue that, when resolved, will resolve a compliance issue.

Non-compliance costs the county money because it affects its eligibility for grants and loans. For example, the county had applied for a grant to recoup $1 million it paid for a public dock at Orcas Landing. Because of non-compliance in all areas of the Growth Management Act, it qualifies only for $350,000.

3. Explore possible uses of government-owned land. One possibility is the sale of surplus land, which could put money into the public treasury and property back on the tax rolls.

4. Make the Land Bank a partner in ag resources, noxious weed control. The Land Bank already manages agricultural resources and provides stewardship of open space. The Land Bank is currently requesting proposals from anyone interested in a long-term agricultural lease of the King Sisters Property on San Juan Island. The Land Bank stewards already manage Turtleback Mountain and other open spaces it owns. Ag resources and noxious weed control, which are threatened with cuts in the county budget, would benefit from the Land Bank’s resources. All in all, it’s a a good fit.

5. Keep the public restrooms in Eastsound Village Green open.

Currently on the cut list, closing the restrooms is surely an instance when the savings would likely be offset by the negative impact it would have on visitors’ attitudes toward Orcas. Not a good move in tourism-based economy, especially now.