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CITY OF ST. ANTHONY, MINNESOTA <br />FUND BALANCES - GOVERNMENTAL FUNDS Table 3 <br />Last Ten Fiscal Years <br />(Modified Accrual Basis of Accounting) <br />Fiscal Year <br />133 <br />2005 <br />2006 <br />2007 <br />2008 <br />2009 <br />2010 <br />2011 <br />2012 <br />2013 <br />2014 <br />General Fund: <br />Reserved <br />$39,805 <br />$44,852 <br />$46,543 <br />$51,205 <br />$53,849 <br />$57,430 <br />$ - <br />$ - <br />$ - <br />$ - <br />Unreserved <br />1,147,914 <br />1,237,373 <br />1,391,816 <br />1,389,299 <br />1,471,584 <br />1,567,270 <br />- <br />- <br />- <br />- <br />Nonspendable <br />- <br />- <br />- <br />- <br />- <br />- <br />55,271 <br />68,481 <br />74,049 <br />91,136 <br />Unassigned <br />1,647,566 <br />1,906,856 <br />2,074,490 <br />2,384,345 <br />Total general fund <br />$1,187,719 <br />$1,282,225 <br />$1,438,359 <br />$1,440,504 <br />$1,525,433 <br />$1,624,700 <br />$1,702,837 <br />$1,975,337 <br />$2,148,539 <br />$2,475,481 <br />All other governmental funds: <br />Reserved <br />$5,537,424 <br />$5,564,131 <br />$4,116,654 <br />$3,595,470 <br />$6,264,349 <br />$4,625,111 <br />$ <br />$ <br />$ <br />$ <br />Unreserved, reported in: <br />Special revenue funds <br />5,399,955 <br />5,335,977 <br />5,650,265 <br />5,576,157 <br />5,329,291 <br />5,212,683 <br />Capital projects funds <br />894,116 <br />1,500,372 <br />695,197 <br />967,355 <br />314,789 <br />243,408 <br />Nonspendable <br />- <br />- <br />- <br />- <br />- <br />- <br />132 <br />129 <br />49 <br />1,631 <br />Restricted <br />6,868,120 <br />8,594,337 <br />2,002,737 <br />7,627,714 <br />Committed <br />210,953 <br />222,184 <br />33,015 <br />78,180 <br />Assigned <br />763,667 <br />1,344,529 <br />1,253,470 <br />1,318,583 <br />Unassigned <br />(1,240,578) (1,473,482) (175,561) (2,407,745) <br />Total all other <br />governmental finds <br />$11,831,495 <br />$12,400,480 <br />$10,462,116 <br />$10,138,982 <br />$11,908,429 <br />$10,081,202 <br />$6,602,294 <br />$8,687,697 <br />$3,113,710 <br />$6,618,363 <br />Comparable GASB Statement 34 information is available <br />for years beginning in 2005; the City has chosen to provide <br />information for that year forward. Ultimately, <br />this table will contain <br />information for ten years. <br />Note: <br />The City implemented GASB Statement <br />No. 54 for the fiscal year ended December 31, 2011, resulting in significant reclassification <br />of the components of fund balances. <br />133 <br />