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• For the City of Little Canada, the General <br />Fund's minimum unassigned fund balance <br />per City policy is computed as follows: <br />2013 General Fund budgeted expenditures $3,064,318 <br />Cash flow (minimum 42.5 %) $1,302,335 <br />General Fund unassigned fund balance <br />at December 31, 2012 (86.2 %) $2,642,522 <br />• City policy states that funds in excess of <br />65% ($1,991,807) are available for <br />transfers to other funds (historically the <br />General Capital Improvement Fund). <br />Copyright (02013 HL13 Tautges Redpath, Ltd. <br />HLB <br />TAUTGES REDPATH, LTD. <br />Certified Public Accountants <br />