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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 />2010 2011 2012 <br />General Fund: <br />Reserved $57,430 $ - $ - <br />Unreserved 1,567,270 - - <br />Nonspendable - 55,271 68,481 <br />Unassigned - 1,647,566 1,906,856 <br />Total general fund $1,624,700 $1,702,837 $1,975,337 <br />All other governmental funds: <br />Reserved $4,625,111 $ - $ - <br />Unreserved, reported in: <br />Special revenue funds 5,212,683 - - <br />Capital projects funds 243,408 - - <br />Nonspendable - 132 129 <br />Restricted - 6,868,120 8,594,337 <br />Committed - 210,953 222,184 <br />Assigned - 763,667 1,344,529 <br />Unassigned - (1,240,578) (1,473,482) <br />Total all other <br />governmental funds $10,081,202 $6,602,294 $8,687,697 <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