PARIS — The Board of Selectmen will meet at 3 p.m. Friday to discuss whether to recommend the $3.94 million spending plan the Budget Committee approved last week.

The total tax commitment would be $4.889 million, which includes $2.63 million to the county and schools, a $210,000 increase over last year’s commitment to the county and school district.

That plan calls for raising the tax rate by about $1 to $14.86, a goal the Budget Committee set to lessen tax increases from the county, school district and road improvements.

Board Chairman Robert Kirchherr said the committee addressed unanticipated costs in the budget at its final meeting last week by taking money from an emergency reserve CD account. Those extra costs included the overlay, TIF and Homestead Exemption.

Town Manager Phil Tarr said the account dated back before Sharon Jackson was town manager. He said the account came to about $257,000. The Budget Committee voted to apply the full balance to the 2012-13 budget, which slightly offset taxes.

Selectman Jean Smart said she was concerned the town was spending beyond its means by drawing from reserve accounts. “We’ll make it work, but what are we going to do this year?

“Next year, we’ll have this kind of situation and we won’t have a little nest egg for us to fall back on,” Smart said.

The board will meet Friday to look over the Budget Committee’s recommendation to see if cuts are possible.

The board agreed on the Friday afternoon meeting after running out of time it allotted themselves for discussion at Monday’s meeting. Selectman Ryan Lorrain will be unable to attend Friday’s meeting but agreed to look over the budget and forward his concerns to the rest of the board.

If selectmen recommend a different budget, Paris voters will get both recommendations in the town meeting warrant on June 16.

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