COG Comprehensive Annual Financial Report

Table IV Page 1 of 2

Fund Balances, Governmental Funds Fiscal Years Ended June 30, 2009-2018 (Modified Accrual Basis of Accounting)

Fiscal Year

2009

2010, Restated

2011

2012

General Fund Reserved Unreserved Non-Spendable

$

29,518,487 28,825,955

$

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

$

1,143,729 22,308,495 9,865,430 22,447,490 55,765,144

$

1,261,147 22,301,514 11,983,992 22,822,841 58,369,494

Restricted Committed Assigned Unassigned

Total General Fund

$

58,344,442

$

$

$

All Other Governmental Funds Reserved

$

10,728,084

Unreserved, Reported In: Special Revenue Funds Capital Projects Funds Debt Service Funds

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

Non-Spendable

$

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

$

2,273,203 52,065,605 2,856,673 10,614,644 (5,047,393) 62,762,732

$

2,311,914 31,702,933 3,482,666 8,853,963 (3,366,835) 42,984,641

Restricted Committed Assigned Unassigned

Total All Other Governmental Funds

$

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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