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AGENDA ITEM # 2
<br />ATTACHMENT B
<br />CHAPEL HILL- CARRBORO CITY BOARD OF EDUCATION
<br />Governmental Funds
<br />Fund Balances
<br />Last Ten Fiscal Years
<br />Year Ended June 30
<br />2008
<br />2009
<br />2010
<br />2011
<br />2012
<br />General Fund
<br />Reserved
<br />$
<br />1,210,499
<br />$
<br />1,569,752
<br />$
<br />1,034,519
<br />$ -
<br />$
<br />-
<br />Unreserved
<br />4,333,818
<br />5,160,768
<br />7,135,658
<br />-
<br />Nonspendable
<br />-
<br />-
<br />-
<br />1,080,333
<br />972,818
<br />Restricted
<br />-
<br />-
<br />-
<br />443,625
<br />528,824
<br />Assigned
<br />-
<br />-
<br />-
<br />3,652,913
<br />3,222,913
<br />Unassigned
<br />-
<br />-
<br />-
<br />6,675,445
<br />6,123,908
<br />Total General Fund
<br />$
<br />5,544,317
<br />$
<br />6,730,520
<br />$
<br />8,170,177
<br />$ 11,852,316
<br />$
<br />10,848,463
<br />All Other Governmental Funds
<br />Reserved
<br />$
<br />3,647,263
<br />$
<br />605,816
<br />$
<br />1,226,320
<br />$ -
<br />$
<br />-
<br />Unreserved (deficit), reported in
<br />Special Revenue Funds
<br />880,818
<br />899,663
<br />875,082
<br />-
<br />Capital Projects Fund
<br />(3,167,944)
<br />(480,904)
<br />(402,339)
<br />-
<br />-
<br />Nonspendable
<br />-
<br />-
<br />-
<br />425
<br />Restricted
<br />-
<br />-
<br />-
<br />2,580,114
<br />2,875,070
<br />Assigned, reported in
<br />Special Revenue Funds
<br />-
<br />-
<br />-
<br />28,970
<br />11,169
<br />Unassigned, reported in
<br />Special Revenue Funds
<br />-
<br />-
<br />-
<br />-
<br />Total all other governmental funds
<br />$
<br />1,360,137
<br />$
<br />1,024,575
<br />$
<br />1,699,063
<br />$ 2,609,084
<br />$
<br />2,886,664
<br />Year Ended June 30
<br />2013
<br />2014
<br />2015
<br />2016
<br />2017
<br />General Fund
<br />Reserved
<br />$
<br />-
<br />$
<br />-
<br />$
<br />-
<br />$ -
<br />$
<br />-
<br />Unreserved
<br />-
<br />-
<br />-
<br />-
<br />-
<br />Nonspendable
<br />941,271
<br />1,120,202
<br />1,051, 690
<br />1,134,291
<br />1,194, 588
<br />Restricted
<br />758,515
<br />1,131,274
<br />792,982
<br />824,953
<br />601,148
<br />Assigned
<br />3,222,913
<br />1,000,000
<br />1,868,000
<br />2,148,000
<br />1,000,000
<br />Unassigned
<br />2,841,362
<br />3,458,330
<br />5,947,241
<br />6,554,954
<br />7,160,587
<br />Total General Fund
<br />$
<br />7,764,061
<br />$
<br />6,709,806
<br />$
<br />9,659,913
<br />$ 10,662,198
<br />$
<br />9,976,323
<br />All Other Governmental Funds:
<br />Reserved
<br />$
<br />-
<br />$
<br />-
<br />$
<br />-
<br />$ -
<br />$
<br />-
<br />Unreserved (deficit), reported in
<br />Special Revenue Funds
<br />-
<br />-
<br />-
<br />-
<br />-
<br />Capital Projects Fund
<br />-
<br />-
<br />-
<br />-
<br />-
<br />Nonspendable
<br />-
<br />-
<br />-
<br />-
<br />-
<br />Restricted
<br />2,184,666
<br />2,602,427
<br />2,267,525
<br />3,488,422
<br />3,548,707
<br />Assigned, reported in
<br />Special Revenue Funds
<br />-
<br />-
<br />-
<br />-
<br />-
<br />Unassigned, reported in
<br />Special Revenue Funds
<br />63,868)
<br />(187,210)
<br />28,864
<br />28,863
<br />335,567)
<br />Total all other governmental funds
<br />$
<br />2,120,798
<br />$
<br />2,415,217
<br />$
<br />2,238,661
<br />$ 3,459,559
<br />$
<br />3,213,140
<br />Source: Chapel Hill- Carrborc City Board of Education, North Carolina, Annual Financiai Reports.
<br />Note: Fund balances for 2010 and before are not comparable to 2411 (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 />nenspendable, restricted, committed, assigned, and unassigned fund balance.
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