Some local agencies have and others haven't yet digested effects of California's borrowing of some of their due revenues collected by the state.

Mike Daly, Jackson city manager, said "The 'at the expense of local agencies' items going into the state budget hearings were borrowing of 8 percent of each agency's property tax."

Amador County is handling its loss of $1,621,461 with comparative smoothness, according to Kristin Bengyel, deputy administrative officer.

"We are taking it out of reserves and waiting for the state to repay us with interest," Bengyel said.

Tiny Amador City's loss of $4,356 is being handled in the same way, said City Councilman Michael Vasquez.

Jackson has lost $104,931. It plans to bolster its General Fund resources by borrowing internally from separate fund accounts the city maintains, Daly said.

In Sutter Creek, things are different. The town has lost $61,423 to the state.

"It will definitely affect our service levels," said Jeff Gardner, who serves as finance director for the cities of Sutter Creek and Plymouth. "The city is looking at a number of combined initiatives to reduce spending across the board."

Two positions have been cut, and labor negotiations are still going on in Sutter Creek.

Gardner explained that in Plymouth, a years'-long building moratorium has held down city staffing levels. Although that town has lost $25,246 to the state, its revenue base is such that effects should be minimal from the state's borrowing, he said.

Ione city manager Kim Kerr said officials have not yet worked out the effect on the city from state borrowing of local revenues. The city has lost $120,523.

The state's borrowing in its budget crisis amounts to the following per resident for constituents of local agencies:

- Amador County - $43

- Amador City - $21

- Jackson - $24

- Sutter Creek - $23

- Plymouth - $24

- Ione - $16