|
i
<br /> CITY OF ELK RIVER,MINNESOTA
<br /> FUND BALANCES OF GOVERNMENTAL FUNDS
<br /> LAST TEN FISCAL YEARS
<br /> (modified accrual basis of accounting)
<br /> Fiscal Year
<br /> 2003 2004 2005 2006
<br /> General fund
<br /> Reserved $ 348,026 $ 115,746 $ 210,298 $ -
<br /> Unreserved 3,384,023 3,851,634 4,391,083 4,816,386
<br /> Nonspendable - - - -
<br /> Restricted - - - -
<br /> Committed - - - -
<br /> Assigned - - - -
<br /> Unassigned - - - -
<br /> Total General fund $ 3,732,049 $ 3,967,380 $ 4,601,381 $ 4,816,386
<br /> All other governmental funds
<br /> Reserved $ 12,598,358 $ 11,570,003 $ 11,475,837 $ 9,979,026
<br /> Unreserved,reported in:
<br /> Special revenue funds 3,742,244 4,597,195 5,453,061 5,070,764
<br /> Capital projects funds 4,585,550 5,401,112 8,382,625 8,091,573
<br /> Nonspendable - - - -
<br /> Restricted - - - -
<br /> Conunitted - - - -
<br /> Assigned - - - -
<br /> Unassigned - - - -
<br /> Total all other governmental funds $ 20,926,152 $ 21,568,310 $ 25,311,523 $ 23,141,363
<br /> i
<br /> Note: The City implemented GASB 54 in fiscal year 2010,resulting in significant reclassification
<br /> of the components of fund balance. Years prior to 2010 have not been restated.
<br /> i
<br /> i
<br /> I
<br /> r
<br /> i
<br /> 93
<br />
|