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<br /> <br />BOARD OF COUNTY COMMISSIONERS <br />COUNTY OF KITTITAS <br />STATE OF WASHINGTON <br /> <br />RESOLUTION No. 2025-_____ <br /> <br />RESOLUTION ADOPTING THE KITTITAS COUNTY FUND BALANCE POLICY <br /> <br />WHEREAS, the Kittitas County Auditor’s Office has drafted a new countywide Fund Balance Policy <br />to establish guidelines for maintaining financial stability and responsibly managing <br />county resources in alignment with Generally Accepted Accounting Principles (GAAP); <br />and <br />WHEREAS, this policy prioritizes the Unrestricted General Fund as the primary measure of <br />financial health to ensure operational flexibility and resilience against economic <br />uncertainties or emergencies; and <br />WHEREAS, the Auditor’s Office has developed a framework using the Accumulated Reserve <br />Balance (ARB) and Unrestricted Balance Trend (UBT) to assess the county’s financial <br />health, providing a clear tiered approach for necessary corrective actions to preserve <br />financial stability; and <br />WHEREAS, the Auditor has the statutory role as the Chief Financial Officer and is responsible for <br />monitoring and reporting on the county’s financial health to the Board of County <br />Commissioners, Departments, and Offices. <br /> <br />NOW, THEREFORE, BE IT RESOLVED: The Kittitas County Board of County Commissioners hereby adopts <br />the Kittitas County Fund Balance Policy as presented. <br />DATED this 2nd day of September 2025, at Ellensburg, Washington. <br /> BOARD OF COUNTY COMMISSIONERS <br /> KITTITAS COUNTY, WASHINGTON <br /> ________________________________ <br />Attest: Laura Osiadacz, Chairman <br />________________________________ _______________________________ <br /> Clerk of the Board – Julie Kjorsvik Cory Wright, Vice-Chairman <br /> Deputy Clerk of the Board – Mandy Buchholz <br /> ________________________________ <br /> Brett Wachsmith, Commissioner <br /> <br /> <br /> <br /> <br />