I'd go with D. All of those budgetary decisions can be politically sensitive, especially when it comes to things like raising taxes or cutting services.
Hmm, definitely C - tax and user fee rates are always a hot-button issue for government boards. They have to balance public needs with political implications.
I believe it's a combination of all options. Adopting a strategic plan, holding reserves for emergencies, and setting tax and user fee rates are all crucial decisions for government board members.
Eugene
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