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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 />2006 2007 2008 2009
<br />General fund
<br />Reserved $ - $ 5,938 $ - $ -
<br />Unreserved 4,816,386 5,346,066 5,190,662 5,699,575
<br />Nonspendable - - - -
<br />Restricted - - - -
<br />Committed - - - -
<br />Assigned - - - -
<br />Unassigned - - - -
<br />Total General fund $ 4,816,386 $ 5,352,004 $ 5,190,662 $ 5,699,575
<br />All other governmental funds
<br />Reserved
<br />$ 9,979,026
<br />$ 14,453,663
<br />$ 6,953,630
<br />$ 6,535,205
<br />Unreserved, reported in
<br />Special revenue funds
<br />5,070,764
<br />3,849,815
<br />7,751,286
<br />7,844,537
<br />Capital projects funds
<br />8,091,573
<br />9,179,236
<br />9,574,268
<br />10,101,066
<br />Nonspendable
<br />-
<br />-
<br />-
<br />-
<br />Restricted
<br />-
<br />-
<br />-
<br />-
<br />Committed
<br />-
<br />-
<br />-
<br />-
<br />Assigned
<br />-
<br />-
<br />-
<br />-
<br />Unassigned
<br />-
<br />-
<br />-
<br />-
<br />Total all other governmental funds
<br />$ 23,141,363
<br />$ 27,482,714
<br />$ 24,279,184
<br />$ 24,480,808
<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 />-136-
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