South San Joaquin Irrigation District is a rarity among government entities.While virtually every jurisdiction from cities to the federal government are dealing with falling revenue, furloughs to reduce labor costs, and pulling back on major expenses while scrambling to find new ways to generate taxes and fees the SSJID is doing the opposite.And that is on top of ending 2011 with a projected $72 million in reserves that is more than double the cost of running the entire district for a year. The proposed 2012 SSJID irrigation budget includes:• A $3.6 million increase in revenue.• The 23rd consecutive year of unchanged irrigation rates.• $11.2 million invested in capital improvement projects.• Negotiated cost-of-living increases for SSJID employees.• A conservative $8 million distribution to the SSJID of its share of Tri-Dam Project revenue that is in excess of operating expenses for the wholesale power system.The receipts from the Tri-Dam Project - as well as water sales to other districts - are allowing the SSJID to essentially build a $72 million investment war chest. The $72 million in reserves projected for Dec. 31 of this year is after making major outlays during 2011 approaching $15 million for a state-of-the-art drip irrigation delivery system in Division 9 south of Manteca, canal refurbishing, and funding the ongoing effort to secure retail power sale authority.