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Table IV
Page 1 of 2
Fund Balances, Governmental Funds
Fiscal Years Ended June 30, 2007-2016
(Modified Accrual Basis of Accounting)
2007
2008
2009
2010, Restated
General Fund
Reserved
28,017,010
$
27,447,658
$
29,518,487
$
Unreserved
27,634,261
30,489,633
28,825,955
Non-Spendable
1,057,657
$
Restricted
22,635,911
Committed
Assigned
6,598,317
Unassigned
26,502,589
Total General Fund
55,651,271
$
57,937,291
$
58,344,442
$
56,794,474
$
All Other Governmental Funds
Reserved
7,375,508
$
5,833,807
$
10,728,084
$
Unreserved, Reported In:
Special Revenue Funds
7,454,273
9,241,366
7,121,628
Capital Projects Funds
18,131,613
55,411,583
45,765,537
Debt Service Funds
12,630,628
16,973,266
14,772,277
Non-Spendable
5,364,955
$
Restricted
37,917,333
Committed
Assigned
18,463,473
Unassigned
(2,958,025)
Total All Other Governmental Funds
45,592,022
$
87,460,022
$
78,387,526
$
58,787,736
$
Note
: The City began to report restated fund balances for 2010 with the implementation of GASB Statement No. 54.
The change in the classifications of fund balance is discussed in Management's Discussion and Analysis and the notes to the financial statements.
Fiscal Year
-174-