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Fund Balance Reporting <br />Pless presented a report showing the changes in fund balance for <br />each fund for the period ended December 31, 2015 and the <br />classification that are to be reported in the Comprehensive <br />Annual Financial Statements. As per GASB 54 requirements and <br />County Fund Balance Policy, adopted May 17, 2012, all fund <br />balances per fund have been classified; non-spendable, <br />restricted, committed, assigned and unassigned. This report <br />also gives a comparison of the actual ending fund balance as of <br />December 31, 2015 comparing it to the 2016 budget estimated <br />beginning fund balance and the difference. The table below list <br />the fund balance totals <br /> Governmental Funds <br />Proprietary Funds <br />Enterprise and <br />Internal Service <br />Total <br />Fund Balance <br />Non-Spendable 81,746 9,558 91,305 <br />Restricted 24,507,104 3,800,731 28,307,835 <br />Committed 2,790,479 0 2,790,479 <br />Assigned 6,655,284 0 6,655,284 <br />Unassigned 2,457,170 0 2,457,171 <br />Retained Earnings 0 14,210,802 14,210,802 <br />Total Fund Balance and <br />Retained Earnings 36,491,783 18,021,091 54,512,877 <br /> <br />The report also shows the 2016 Estimated Beginning Fund Balance <br />comparing this to the actual fund balance for the period end <br />December 31, 2015 for all funds. <br />Resolution No 2016-076 <br />Commissioner Jewell presented Resolution 2016-076, In the Matter <br />of Approving a County Recreation Plan with Attachment A, and <br />related appendices for the Kittitas County’s Park,& Open Space <br />Recreation Plan. Commissioner Osiadacz made the motion to <br />approve the resolution as presented, motion seconded by <br />Commissioner Jewell, motion passed. <br />Self-Certification Form - Appendix B was also presented as an