Our county commissioners have been playing this game: doling out small budget amounts to the various county VFDs, and then rolling over huge sums of fire protection specific tax revenues into the general fund at the end of the year because the funds "weren't spent/needed by the fire departments."
No one knew anything about this until it apparently slipped out some time back. Our local chief told me about it.
I'm planning to raise a fuss the next time they come out to a meeting in our neighborhood to bullshit us: ask where I can get a copy of the county annual report of revenues and expenditures?
AFAIK, there isn't and has never been such a report available to the public. Everytime anyone asked a question about spending, they just said "look at your tax bill which shows the percentages for each item" (schools,roads, fire,etc). They willfully and steadfastly refuse to reveal the total amounts they are taking in from taxes and how these monies are being spent.