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General fund <br />Unreserved <br />Unassigned <br />Total general fund <br />All other governmental funds <br />Reserved <br />Unreserved, reported in: <br />Special revenue funds <br />Debt service funds <br />Capital projects funds <br />Restricted <br />Committed <br />Assigned <br />Total all other <br />governmental funds <br />Total governmental funds <br />CITY OF HUGO, MINNESOTA <br />FUND BALANCES, GOVERNMENTAL FUNDS <br />LAST TEN FISCAL YEARS <br />(Modified Accrual Basis of Accounting) <br />2015 2014 2013 2012 2011 <br />2,422,714 2,316,449 2,186,178 2,109,985 2,160,273 <br />2,422,714 2,316,449 2,186,178 2,109,985 2,160,273 <br />3,478,864 9,193,397 9,567,219 3,940,302 3,380,316 <br />1,814,672 1,591,779 1,432,846 1,518,457 714,894 <br />8,119,888 7,160,986 6,943,377 6,716,756 7,679,292 <br />13,413,424 17,946,162 17,943,442 12,175,515 11,774,502 <br />$15,836,138 $20,262,611 $20,129,620 $ 14,285,500 $ 13,934,775 <br />Note: The City implemented GASB Statement No. 54 in 2011; therefore, classifications of fund <br />balance changed in 2011 and subsequent years. <br />