I have no opinion on which department EXCESS reserves should be taken as I don't have historical data, but there are MANY millions in EXCESS reserves. 

I don't understand why this is so difficult and why they don't request a budget including the actual expenses for each of the last 5 years.  That way you can see historical trends, you take into account any future liabilities that might require the reserves and within just a few hours you have the PERFECT solution!

No cutbacks, no layoffs and an extra $5 million for the Sheriff.