Orange County NC Website
• <br />COMMITTED VS. ASSIGNED <br />• <br />• Both constrained to being used for specific <br />purposes by actions taken by the government <br />itself <br />• Assignment is not required to be made by the <br />government's highest level of decision making <br />authority <br />• Same action is not required to remove or <br />modify an assignment <br />UNASSICNE~ FUND BALANCE <br />• Available for any purpose <br />• General fund should be the only fund <br />that reports a positive unassigned fund <br />balance <br />• Deficit balance possible in any <br />governmental fund <br />27 <br />• <br />