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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 />General fund
<br />Unreserved
<br />Nonspendable
<br />Restricted
<br />Committed
<br />Assigned
<br />Unassigned
<br />Total General fund
<br />All other governmental funds
<br />Reserved
<br />Unreserved, reported in:
<br />Special revenue funds
<br />Capital projects funds
<br />Nonspendable
<br />Restricted
<br />Committed
<br />Assigned
<br />Unassigned
<br />Total all other governmental funds
<br />Fiscal Year
<br />2009 2010 2011 2012
<br />$ 5,699,575 $ - $ - $ -
<br />- - - 20,201
<br />- - 20,390 -
<br />- 91,502 156,323 208,486
<br />- 727,443 859,508 200,000
<br />- 5,187,520 5,261,391 5,776,627
<br />$ 5,699,575 $ 6,006,465 $ 6,297,612 $ 6,205,314
<br />$ 6,535,205
<br />7,844,537 - - -
<br />10,101,066 - - -
<br />- 93,080 57,870 101,812
<br />- 6,936,113 5,942,368 7,608,842
<br />- 2,506,814 2,712,645 2,456,185
<br />- 16,984,061 19,736,795 19,219,810
<br />- (1,011,820) (1,059,647) (1,384,984)
<br />$ 24,480,808 $ 25,508,248 $ 27,390,031 $ 28,001,665
<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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