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General Fund - Reserves <br />2010 2011 2012 2013 2014 <br />oUnassigned Fund Balance ■General Fund Expenditures <br />smithschafer.com <br />• Unassigned General Fund <br />balance <br />as a % of General <br />Fund expenditures <br />• 2014 <br />56% <br />• 2013 <br />54% <br />• 2012 <br />54% <br />• 2011 <br />54% <br />• 2010 <br />55% <br />• State Auditor <br />recommendation is 35 to 50% <br />in unreserved fund balance <br />SNITTH �SCHAFER <br />� AYES LTV <br />C4,1"Ied PwWU •ocewitt ro 4n1 Consulrcn» <br />4 n ,YEARS <br />�> 1971 13 <br />