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  3. Loudoun County budget officers dipped into public school reserves to help fill a $ 28 million revenue shortfall this week, surpr

Loudoun County budget officers dipped into public school reserves to help fill a $ 28 million revenue shortfall this week, surpr

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问题     Loudoun County budget officers dipped into public school reserves to help fill a $ 28 million revenue shortfall this week, surprising the School Board, which was saving money for the lean years expected ahead.
    The county’s chief financial officer, Mark D. Adams, said the transfer showed that some funds were low and others high. Adams said the accounting change would not affect services or operations for the county or the schools this year.
    Unfortunately for the school system, most of the low funds were on the county side. The county had expected to end the year with a balance of $ 39 million, but depressed real estate revenue led to a balance of $11 million. The school system was in better shape and ended the year with a surplus of $ 36 million.
    The School Board had hoped to save the surplus for next year. Early estimates put the schools’ shortfall for next financial year at $ 70 million.
    The county decision prompted the School Board to schedule a special meeting Monday to talk to its attorneys and deal with the effect of the funding transfer. Vice Chairman J. Warren Geurin said the board is "not pleased" with the changes when "Loudoun County’s checkbook does not balance. "
    The School Board approved a resolution to send to the county supervisors, requesting that the funds be restored when they approve next year’s budget. The document declared that the shortage was "caused by the faulty revenue assumptions used last spring by County staff and the Board of Supervisors. "
    Loudoun County budget officers and some supervisors responded Tuesday that the extra money does not belong to the schools.
    Maintaining a balanced budget and healthy reserves is crucial to qualifying for a AAA bond rating, which helps the county borrow money at better interest rates.
    But school officials said they were concerned about the effect it will have on their budget for next year, when they are coping with more than 3,000 new students and rising health-care costs.
    The county is ready for steep cuts to all its services next financial year. The budget for schools and other services is $1.4 billion. If no increase in the tax rate is approved, county officials are projecting a $157 million shortfall
What surprised the School Board?
选项 A、The budget officers transferred school reserves.
B、There was a $ 28 million revenue shortfall.
C、There would be lean years for the school.
D、The school funds were low.
答案A
解析 根据题干关键词surprised，School Board定位到原文第一段第一句：Loudoun County budget officers dipped into public school reserves to help fill a $28 million revenue shortfall this week, surprising the School Board, which was saving money for the lean years expected ahead. 可知郡预算机构动用了公立学校储备金，这让学区委员会震惊。dip into“动用，挪用”，A)项符合文意。
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