Calculate available general fund balance after separating nonspendable, restricted, committed, assigned, and policy reserve amounts.
Total general fund balance is $14.8 million, but leadership needs to know what is actually available for a one-time housing initiative. Move from total fund balance to spendable, then unrestricted, then above-policy available balance. The trap is treating total fund balance as spendable cash. That can lead to overcommitment and public confusion when legally or policy-constrained resources cannot be used. Total balance Start with total general fund balance: $14,800,000. This is the public headline, not the decision amount. Remove unavailable Subtract nonspendable and restricted amounts: -$1,100,000. These resources are not freely available for the proposed initiative. Remove intent constraints Subtract…
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