Fund balance calculations-federal encumbrances excluded.

This bill changes how Wyoming state agencies calculate available funds by excluding federal encumbrances (funds reserved for future federal projects) from their fund balance calculations. It amends state law to define "fund balance" as the amount remaining after subtracting state encumbrances, but not federal ones, from the fiscal year-end financial report. The change affects state agencies managing budgets, ensuring their reported fund balances reflect only state funds available for immediate use, not money already committed to federal obligations. The bill takes effect immediately upon becoming law.