Here's a look at the responses from other municipalities with reserves of 50 percent or more of their 2008 expenses. Also contacted was one municipality whose audit showed a deficit.

--- Conewago Township

The surplus is not earmarked or restricted for any particular use but is maintained in case of emergency, said Manager Lou Anne Bostic. She said the general recommendation is to maintain one year's income in reserve.

The tax rate is expected to remain steady in 2010.

--- Cross Roads

The borough has no plans for the money, which is set aside for emergencies, said Councilman Rex Keener.

Some will likely go toward roadwork, said Martha Miller, secretary/treasurer. No tax increase is expected in 2010.

--- Dillsburg

The surplus will be used, at least in part, for different road and improvement projects the borough council is pursuing, said Manager Karen Deibler. No tax increase is anticipated in 2010.

--- Dover Borough

The surplus is not for any particular purpose, said Secretary/Treasurer Janet Shirey. The borough would like to have more in reserve, she said, so it could be loaned for water and sewer projects that otherwise will be financed with borrowed money. No tax increases are expected next year.

--- Dover Township

Some of the money will be used for "bigger-type" projects, such as road and sewer work, that supervisors try to accomplish each year, said Manager Laurel Wilson. The rest is kept as a cushion so the township can absorb unexpected changes in revenue or expenses.

The township is planning to maintain its real estate tax rate in 2010 but is introducing a $52 local services tax on people who work in the township. Most of the money will go toward police services, which are getting more expensive.

--- East Hopewell Township

Secretary/Treasurer Martha Miller said she doesn't "think there's any big use that it's slated for."

It could be used in case of emergency or to account for fluctuations in revenue, she said.

No tax increase is expected in 2010.

--- East Manchester Township

Some of the surplus is restricted in escrow for various projects or as retainers to address potential problems with two privately owned stormwater detention ponds, said Manager Terry Gingerich. About $500,000 is unrestricted, he said, but the pot continues to shrink each year as supervisors use some of the money to avoid raising taxes.

No tax increase is expected next year.

--- Fawn Grove

The surplus is kept in large part to hedge against unexpected increases in snow removal and unexpected road repair, said J. Gordon McFadden, borough council president. It could also be applied toward a new sewer system.

No tax increase is expected in 2010.

--- Fairview Township

Some of the surplus is restricted, said Manager Stephen Smith. For example, some of the money is set aside to cover retiree medical costs and to pay the vacation, sick time and overtime costs due to employees who leave the township.

The township also plans to spend some of the money on roadwork, he said.

Real estate taxes are not expected to increase in 2010, although some people who benefit from street lights could see a "small increase," he said.

--- Franklin Township

Some of the surplus could eventually be spent renovating the township building, said Treasurer Phyllis Emlet. No tax increase is expected next year.

--- Goldsboro

The surplus is not dedicated for any particular project but is maintained for anything that arises, such as an increase in snow removal costs in the event of a big storm, said Manager Lee V. Fishel.

He said the borough is not planning to increase taxes in 2010.

--- Hallam

The surplus is maintained as an emergency fund, said Secretary Deborah Dupler. It was generated when the borough sold its water company land in the 1990s.

The borough generates interest on the money, she said.

No tax increase is expected for 2010.

--- Hellam Township

The money is invested but is not restricted or earmarked for any particular purpose, said Manager Corina Mann. The surplus is maintained as a contingency in the event of unexpected expenses or revenue shortfalls.

No tax increase is expected in 2010.

--- Hopewell Township

The money is kept as a "rainy day fund" that would help cover costs if, in the future, the township has to pay for police and fire coverage, said Manager Patricia Schaub. Tipping fees from a former landfill once operated in the township generated the money.

No increase in taxes is expected in 2010.

--- Jacobus

The borough plans to spend some of the money next year to cover roadwork and increasing police costs, said Cynthia Ferree, secretary/treasurer. The rest will be left as a reserve to cover unexpected costs or revenue fluctuations.

The borough passed a final budget that calls for a tax increase of 0.2 mills, she said, which brings the rate to 1.5 mills. She said the increase would only generate a small amount of money toward the roadwork and increased police costs next year.

--- Jackson Township

The surplus is not set aside for any particular purpose, said Manager Bill Conn. He said a municipality needs to keep at least four months' worth of expenses in the bank so it doesn't have to borrow money to cover operating costs until property tax revenue begins to flow.

The additional money would help the township pay for emergencies, such as flooding, that can wash out roads or bridges, he said, adding the township hasn't raised taxes for years and has no plans for an increase in 2010.

--- Loganville

The reserve is kept to help the borough manage its finances without a tax increase, said Ronald Tombesi, council president. The council in the past has dipped into the money to avoid increasing taxes.

The surplus allows the borough to complete necessary work without borrowing money and incurring debt costs that taxpayers would end up paying, he said.

No tax increase is expected in 2010.

--- Lower Chanceford Township

Some of the money will be used to help pay for a new salt shed, said Supervisor David Glenn.

The rest will be kept in reserve, Glenn said, adding it's sound fiscal policy to keep a year's worth of reserves.

The township is planning to increase the real estate tax from 0.75 mills to 0.77 mills in 2010 to cover a drop in liquid fuels funding, which helps pay for roadwork.

--- Manchester Borough

Some of the reserve will likely be used for upcoming roadwork and possibly equipment replacement, said Judy Hilliard, secretary.

She said the borough is not planning to raise taxes next year.

--- Monaghan Township.

The money is kept as a cushion to avoid tax increases, said Linda Altland, secretary/treasurer. The township would like a larger reserve, she said, but lives within its means without raising taxes.

No increases are expected in 2010.

--- New Salem

The surplus was generated when the borough sold its water company "years ago," said Cheryl Bahn, secretary/treasurer. It is maintained to pay for projects and/or related debt costs. The borough is "satisfied" with the amount of its reserve.

No tax increase is expected in 2010.

--- Paradise Township

The money is kept as a contingency in case of emergency, said Lance Biesecker, chairman of the board of supervisors. The township tries to maintain about a year's worth of expenses.

No tax increase is expected in 2010.

--- Peach Bottom Township

The surplus would help the township pay for roadwork and other costs that can arise unexpectedly, said Catherine Bilger, secretary/treasurer/manager. It also helps when the economy -- and revenue -- declines.

No tax increase is proposed for 2010.

--- Seven Valleys

Seven Valleys shows a deficit only because of how the auditor calculated the borough's liability for a roadwork loan, said Cheryl Bahn, secretary/treasurer.

The loan was spent in 2008, she said, making it look as if the borough spent more than it generated in revenues and had in reserve.

However, the loan will be paid back over time, she said. The borough is estimating it will have $125,000 cash at the beginning of 2010.

No tax increase is expected in 2010.

--- Shrewsbury Borough

Some of the surplus could be used for an upcoming project to replace old water lines, said Cindy Bosley, secretary/treasurer.

The borough council for the last 10 years has built the reserve up to offset unexpected expenses, said Michael Ridgely, vice president of borough council.

No tax increase is expected in 2010.

--- Spring Garden Township: Did not return messages seeking comment.

--- Springfield Township

The purpose of the surplus is to avoid raising taxes in bad economic times, said Barbara Sweitzer, secretary/treasurer.

The township isn't planning to raise taxes in 2010, but raised them in 2009, she said. The township eliminated its per capita tax and raised real estate taxes only enough to make up for the lost revenue.

--- Warrington Township

Supervisors maintain the surplus so they don't have to borrow money for larger purchases, such as a new dumptruck they hope to buy to replace an existing model from the mid-1990s, said Manager Rebecca Knaub-Bradshaw. The money also provides a cushion in case of unexpected hits on the township's budget.

No tax increase is expected next year.

--- Washington Township

The surplus is an emergency fund that would pay for unexpected road repair and similar work, said Supervisor Harlen Anderson Jr. He said the township could use a larger reserve, but is operating fine as-is.

No tax increase is expected next year.

--- Wellsville

Some of the money will be used for park improvements and some might be needed to cover a sidewalk project that went over budget, said Carolyn Yates, secretary/treasurer.

No tax increase is proposed for 2010.

--- Winterstown: The money can be used to help finance large road projects, said Secretary Ronnie Havenstrite. She said the money is also used to pay down debt stemming from the purchase of a fire truck several years ago.

No tax increase is expected in 2010.

--- York Haven: Did not return messages seeking comment.