The Newton County Board of Commissioners and other county employees should be commended for their budgetary stewardship during the past year and encouraged to continue the even more difficult task of achieving a fund balance in the current fiscal year. In an economic environment where funds are scarce for many local governments, Newton County has again achieved a fund balance for fiscal year 2007.

The 25 percent fund balance, which has been questioned as too cautious of a surplus, will be more than valuable in the coming year as the economic situation tightens in our county, state and nation.

It in no way seems too cautious.

Unlike Fulton County, the city of Atlanta and other surrounding governmental bodies, Newton County officials have not been forced to borrow money to pay bills or to make work force cuts from a lack of tax collections and other governmental fund collections.

Sound planning, budgeting and management are keys to achieving a fund balance, especially to the tune of $14.5 million.

 Being mindful in the present is crucial to making it through the uncertain economic times that, from all indications, are on the way.