CAFR 2016

Table IV Page 1 of 2

Fund Balances, Governmental Funds Fiscal Years Ended June 30, 2007-2016 (Modified Accrual Basis of Accounting)

Fiscal Year

2007

2008

2009

2010, Restated

General Fund Reserved

$

28,017,010 27,634,261

$

27,447,658 30,489,633

$

29,518,487 28,825,955

Unreserved

Non-Spendable

$

1,057,657 22,635,911 6,598,317 26,502,589 56,794,474

Restricted Committed Assigned Unassigned

Total General Fund

$

55,651,271

$

57,937,291

$

58,344,442

$

All Other Governmental Funds Reserved

$

7,375,508

$

5,833,807

$

10,728,084

Unreserved, Reported In: Special Revenue Funds Capital Projects Funds

7,454,273 18,131,613 12,630,628

9,241,366 55,411,583 16,973,266

7,121,628 45,765,537 14,772,277

Debt Service Funds

Non-Spendable

$

5,364,955 37,917,333 18,463,473 (2,958,025) 58,787,736

Restricted Committed Assigned Unassigned

Total All Other Governmental Funds

$

45,592,022

$

87,460,022

$

78,387,526

$

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.

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