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<br /> ORANGE COUNTY BARD OF EDUCATION
<br /> Governmental Funds
<br /> Fund Balances
<br /> Last Ton Fiscal Years
<br /> Year Ended June 30 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
<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 28,173 52,026 47,174 119,558 127,643
<br /> Assigned - - - - 170,582 2,850,000 3,263,999 2,666,205 - 2,604,067
<br /> Unassigned - - - - 4,875,245 4,207,417 2,543,699 2,498,886 5,321,833 1,930,624
<br /> Total General Fund $ 3,272,254 $ 1,727,828 $ 2,756,877 $ 3,418,953 $ 5,082,318 $ 7,085,590 $ 5,859,724 $ 5,212,266 $ 5,441,391 $ 4,662,334
<br /> All other governmental funds:
<br /> Reserved $ 114,361 $ 58,486 $ 328,176 $ 205,123 $ - $ - $ - $ - $ - $ -
<br /> Unreserved,reported in:
<br /> Special Revenue Funds 463,042 381,979 376,204 589,139 - - - - -
<br /> Capital Projects Fund 2,114,471 2,336,345 621,911 762,277 - - - - - -
<br /> Restricted - - - - 1,663,865 1.978,842 1,879,668 2,036,661 2,579,494 1,877,299
<br /> Assigned,reported in:
<br /> Other Special Revenue Fund - - - - - 45,660 208,537 269,281 784,989 1,043,483
<br /> Total all other governmental funds $ 2,691,834 $ 2,776,810 $ 1,326,291 $ 1,556,539 $ 1,663,865 $ 2,024,502 $ 2,088,205 $ 2,305,942 $ 3,364,483 $ 2,920,782
<br /> Source: Orange County Board of Education,north Carolina,Annual Financial Reports_
<br /> (Vote: 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.
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