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Indian River County, Florida
<br />Fund Balances, Governmental Funds (Unaudited)
<br />Last Ten Fiscal Years
<br />(modified accrual basis of accountinO
<br />General Fund
<br />Nonspendable
<br />$
<br />2008
<br />$
<br />2009
<br />Restricted
<br />2010(A)
<br />18,290
<br />2011
<br />General Fund
<br />Committed
<br />21,757,565
<br />21,041,045
<br />Assigned
<br />1,415,000
<br />Reserved
<br />$
<br />8,000,000
<br />$
<br />8,000,000
<br />$
<br />N/A
<br />$
<br />N/A
<br />Unreserved
<br />$
<br />44,874,259
<br />All other governmental funds
<br />47,616,773
<br />N/A
<br />N/A
<br />Total general fund
<br />$
<br />52,874,259
<br />$
<br />55,616,773
<br />$
<br />N/A
<br />$
<br />N/A
<br />All other governmental funds
<br />4,691,573
<br />4,661,146
<br />Assigned
<br />9,471,022
<br />Reserved
<br />$
<br />49,667,320
<br />$
<br />53,252,040
<br />$
<br />N/A
<br />$
<br />N/A
<br />Unreserved, reported in:
<br />140,216,836
<br />Total governmental funds
<br />$
<br />201,984,018
<br />$
<br />N/A
<br />N/A
<br />Special revenue funds
<br />96,950,614
<br />91,600,421
<br />N/A
<br />N/A
<br />Total all other governmental funds
<br />$
<br />146,617,934
<br />$
<br />144,852,461
<br />$
<br />N/A
<br />$
<br />N/A
<br />Total governmental funds
<br />$
<br />199,492,193
<br />$
<br />200,469,234
<br />$
<br />N/A
<br />$
<br />N/A
<br />General Fund
<br />Nonspendable
<br />$
<br />162,760
<br />$
<br />363,619
<br />Restricted
<br />18,290
<br />50,015
<br />Committed
<br />21,757,565
<br />21,041,045
<br />Assigned
<br />1,415,000
<br />1,660,000
<br />Unassigned
<br />33,160,873
<br />33,694,612
<br />Total general fund
<br />$
<br />56,514,488
<br />$
<br />56,809,291
<br />All other governmental funds
<br />Nonspendable
<br />$
<br />2,316,373
<br />$
<br />814,858
<br />Restricted
<br />130,175,284
<br />125,082,370
<br />Committed
<br />4,691,573
<br />4,661,146
<br />Assigned
<br />9,471,022
<br />10,013,457
<br />Unassigned
<br />(1,184,722)
<br />(354,995)
<br />Total all other governmental funds
<br />$
<br />145,469,530
<br />$
<br />140,216,836
<br />Total governmental funds
<br />$
<br />201,984,018
<br />$
<br />197,026,127
<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 fiend balance
<br />categories.
<br />(C) Budget appropriation of fund balance to balance budget no longer necessary.
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