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CITY OF ST. ANTHONY, MINNESOTA <br />FUND BALANCES - GOVERNMENTAL FUNDS <br />Last Ten Fiscal Years <br />(Modified Accrual Basis of Accounting) <br />2008 2009 2010 <br />General Fund: <br />Reserved $51,205 $53,849 $57,430 <br />Unreserved 1,389,299 1,471,584 1,567,270 <br />Nonspendable - - - <br />Unassigned - - - <br />Total general fund $1,440,504 $1,525,433 $1,624,700 <br />All other governmental funds: <br />Reserved $3,595,470 $6,264,349 $4,625,111 <br />Unreserved, reported in: <br />Special revenue funds 5,576,157 5,329,291 5,212,683 <br />Capital projects funds 967,355 314,789 243,408 <br />Nonspendable - - - <br />Restricted - - - <br />Committed - - - <br />Assigned - - - <br />Unassigned - - - <br />Total all other <br />governmental funds $10,138,982 $11,908,429 $10,081,202 <br />Note: <br />The City implemented GASB Statement No. 54 for the fiscal year ended December 31, 2011, resulting in significant reclassification <br />of the components of fund balances. <br />Fiscal Year <br />152