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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 /> 2004 2005 2006 2007
<br /> General fund
<br /> Reserved $ 115,746 $ 210,298 $ - $ 5,938
<br /> Unreserved 3,851,634 4,391,083 4,816,386 5,346,066
<br /> Nonspendable -
<br /> Restricted
<br /> Committed - - -
<br /> Assigned - - -
<br /> Unassigned - - - -
<br /> Total General fund $ 3,967,380 $ 4,601,381 $ 4,816,386 $ 5,352,004
<br /> All other governmental funds
<br /> Reserved $ 11,570,003 $ 11,475,837 $ 9,979,026 $ 14,453,663
<br /> Unreserved,reported in:
<br /> Special revenue funds 4,597,195 5,453,061 5,070,764 3,849,815
<br /> Capital projects funds 5,401,112 8,382,625 8,091,573 9,179,236
<br /> Nonspendable - - -
<br /> Restricted
<br /> Committed - -
<br /> Assigned
<br /> Unassigned - - - -
<br /> Total all other governmental funds $ 21,568,310 $ 25,311,523 $ 23,141,363 $ 27,482,714
<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.
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