Once the board has adopted a funding plan, it must follow it as best it can. However, there may be instances when there are unexpected operational expenses, such as sudden, significant increases in insurance premiums. If that occurs, some boards opt to stop funding the reserves and use that money to cover operations. Diverting reserve contributions to other uses is the same as borrowing from reserves. Before diverting the funds, the board must provide notice of its intent to transfer funds in a noticed meeting of the board. If the board authorizes the transfer, the board must issue a written finding, recorded in the board's minutes, explaining the reasons the transfer is needed and describing when and how the monies will be repaid to the reserve fund. Civil Code §1365.5(c)(2).