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15
<br /> ORANGE COUNTY BARD OF EDUCATION
<br /> Governmental Funds
<br /> Fund Balances
<br /> Last Ten Fiscal Years
<br /> Year Ended June 30 2002 2003 2004 2005 2006
<br /> General Fund
<br /> Reserved $ 697,804 $ 99,436 $ 326,483 $ 884,832 $ 761,603
<br /> Unreserved 2,872,054 3,085,129 3,349,396 2,376,894 3,420,435
<br /> Total General Fund $ 3,569,858 $ 3,184,565 $ 3,675,879 $ 3,261,726 $ 4,182,038
<br /> Unreserved as a % of budgeted exp. 16.38% 16.52% 17.87% 10.86% 14.77%
<br /> All Other Governmental Funds
<br /> Reserved $ 1,494,445 $ 1,047,388 $ 401,255 $ 1,408,041 $ 157,936
<br /> Unreserved,reported in
<br /> Special Revenue Funds 327,857 425,150 564,371 651,078 619,804
<br /> Capital Projects Fund (1,041,263) (112,068) 696,362 350,053 1,752,212
<br /> Total all other governmental funds $ 781,039 $ 1,360,470 $ 1,661,988 $ 2,409,172 $ 2,529,952
<br /> Year Ended June 30 2007 2008 2009 .2010 2011
<br /> General Fund
<br /> Reserved $ 205,964 $ 338,976 $ 283,772 $ 42,261 $ -
<br /> Unreserved 3,066,286 1,388,852 2,473,105 3,376,690 -
<br /> Restricted - - - - 36,491
<br /> Assigned - - - - 170,582
<br /> Unassigned - - - - 4,875,245
<br /> Total General Fund $ 3,272,250 $ 1,727,828 $ 2,756,877 $ 3,418,951 $ 5,082,318
<br /> Unreserved as a % of budgeted exp. 12.18% 5.23% 9.68% 14.53% 20.61%
<br /> All Other Governmental Funds
<br /> Reserved $ 114,361 $ 58,486 $ 328,176 $ 205,123 $ -
<br /> Unreserved,reported in
<br /> Special Revenue Funds 463,002 381,979 376,204 589,139 -
<br /> Capital Projects Fund 2,114,471 2,336,345 621,911 762,277 -
<br /> Restricted,reported in
<br /> Special Revenue Funds - - - - 486,511
<br /> Capital Outlay Fund - - - - 1,177,354
<br /> Total all other governmental funds $ 2,691,834 $ 2,776,810 $ 1,326,291 $ 1,556,539 $ 1,663,865
<br /> Refer to Orange County Schools Board Policy#8101
<br /> Note: Fund balances for 2010 and before are not comparable to 2011 (and after)fund balances due to the implementation of GASB 54 for the year ended
<br /> June 30,2011. The standard replaces the previous reserved and unreserved fund balance categories with the following five fund balance classifications:
<br /> nonspendable,restricted,committed,assigned,and unassigned fund balance.
<br /> Fund Balances-Governmental Funds.xlsx REVISED 4/17/2012
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