|
Indian River County, Florida
<br />Fund Balances, Governmental Funds (Unaudited)
<br />Last Ten Fiscal Years
<br />(modified accrual basis of accounting)
<br />2007 2008 2009 2010(A)
<br />General Fund
<br />Reserved $ - $ 8,000,000 $ 8,000,000 $ N/A
<br />Unreserved 50,321,956 44,874,259 47,616,773 N/A
<br />Total general fund
<br />50,321,956 $ 52,874,259 $ 55,616,773 $ N/A
<br />All other governmental funds
<br />Reserved $ 23,047,708 $ 49,667,320 $ 53,252,040 $ N/A
<br />Unreserved, reported in: N/A
<br />Special revenue funds 149,564,925 96,950,614 91,600,421 N/A
<br />Total all other governmental funds $ 172,612,633 $ 146,617,934 $ 144,852,461 $ N/A
<br />Total governmental funds
<br />$ 222,934,589 $ 199,492,193 $ 200,469,234 $ N/A
<br />General Fund
<br />Nonspendable $ 162,760
<br />Restricted 18,290
<br />Committed 21,757,565
<br />Assigned 1,415,000
<br />Unassigned 33,160,873
<br />Total general fund $ 56,514,488
<br />All other governmental funds
<br />Nonspendable $ 2,316,373
<br />Restricted 130,175,284
<br />Committed 4,691,573
<br />Assigned 9,471,022
<br />Unassigned (1,184,722)
<br />Total all other governmental funds $ 145,469,530
<br />Total governmental funds $ 201,984,018
<br />Notes:
<br />(A) The County implemented GASB Statement 54, Fund Balance Reporting and Governmental Fund Types, in fiscal year
<br />2010.
<br />(B) Reclassified emergency/disaster and budget stabilization reserves from Committed to Unassigned fund balance
<br />categories.
<br />(C) Budget appropriation of fund balance to balance budget no longer necessary.
<br />178
<br />
|