To the editor:

My recent letter to the editor noted Cass County had $23 million of unrestricted fund balances available for any desired purposes of the Cass County Board of Commissioners. I also stated because of these unrestricted fund balances, there had been no need to request $1.8 million of extra property taxes this year to improve our roads. My observation generated a letter noting that only unrestricted fund balances could be used for any purpose and that there were many funds and accounts controlled by the county board of commissioners. There was also an editorial noting that $23 million of unrestricted fund balances was of a specific moment in time and that the general fund of Cass County had only had $1.3 million of cash in it as of the end of August 2011.
Both the letter and the editorial were correct. The $23 million of unrestricted fund balances, including more than $20 million of cash, sits in many different county-controlled departments and separate county-owned legal entities. But, as the letter noted, the county is served by many financially talented individuals as well as by 15 county commissioners.
In the past, when the county did not have as much unrestricted fund balances as it has today, the county regularly transferred funds among its various controlled accounts. Those individuals, including commissioners who serve the county today, have the ability and talent to determine how to transfer the $23 million of unrestricted fund balances and cash among the various controlled accounts to where those funds may be needed for road purposes.
Once again, ask your county commissioners to spend our money to improve our roads.

David Taylor
Edwardsburg