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
According to the passage, ______ will narrow the county’s financial shortfall.

选项 A、to reduce the number of students
B、to lessen healthcare costs
C、to increase tax rate
D、to qualify a three A bond rating

答案C

解析 根据题干关键词financial,shortfall定位到原文最后一段最后一句:If no increase in the tax rate is approved, county officials are projecting a $157 million shortfall. 可知如果不提高税率,郡政府可能会面临1.57亿的资金短缺,即要缩小资金缺口可以提高税率,C)项符合原文。
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