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0 <br />AKittitas County <br />Public Health <br />Department <br />To Protect and Promote the Health and the Environment of the People of Kittitas County <br />Appendix A: Fund Balance <br />KCPHD maintains a fund balance separate from the annual budgeting process and ensures accountability and the <br />abilityto cover current and future department needs. The fund balance is established by and its use is dictated by <br />internal department policy PH-DEPT-025, adopted by the Board of County Commissioners on June 28, 2023, and <br />updated every five years. <br />The current fund balance total is $2,359,645, which is broken out into five categories. <br />$ 1,951,545 <br />83% <br />OPEX Reserve <br />Tuberculosis <br />$ 200,000 <br />8% <br />Isolation and Quarantine <br />$ 142,041 <br />6% <br />Capital Assets <br />$ 20,000 <br />1% <br />Unassigned <br />$ 46,059 <br />2% <br />Operating Expenses (OPEX) Reserve <br />KCPHD will make every effort to keep the value, at a minimum, of six months of operating costs to cover the <br />department's delayed payable expenses. This reserve also meets the county's guidance in the fund balance policy <br />and is considered to be best practice. <br />Tuberculosis <br />KCPHD is required by law to ensure proper care of people infected with tuberculosis by Chapter 70.28 of the <br />Revised Code of Washington (RCW). The county is required by RCW 70.30.055 to budget an annual sum for the <br />tuberculosis program each year, which can be used for current and/or future expenses. This restricted money can <br />only be used for tuberculosis prevention and treatment expenditures and cannot be used to cover general <br />department costs. <br />Isolation and Quarantine <br />KCPHD recognizes the potential high costs related to providing isolation and quarantine services during a <br />communicable disease outbreak. This fund is used to assure those who are under isolation or quarantine orders <br />and are not able to safely remain at their residence or those who are currently experiencing homelessness have <br />access to a place to carry out their isolation or quarantine. This funding will only be used for non -isolation and <br />quarantine costs during a declared state of emergency or if the OPEX Reserve has been exhausted. <br />Capital Assets <br />KCPHD is required to have a restricted Equipment Replacement Revolving (ERR) portion of the fund balance. This <br />money is restricted for the use of replacing any capital equipment the department has such as vehicles, vaccine <br />refrigerator and freezers, GPS units, etc. This restricted money can only be used for capital asset replacement and <br />Kittitas County Public Health Department —2026 Preliminary Budget Narrative Page 20 of 25 <br />