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HUDSON CITY SCHOOL DISTRICT
SUMMIT COUNTY, OHIO

FUND BALANCES, GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS

(MODIFIED ACCRUAL BASIS OF ACCOUNTING)

2016 2015 2014 2013 2012

General Fund: $ 41,658 $ 43,680 $ 41,583 $ 36,931 $ 35,225
Nonspendable 949,697 1,344,677 860,100 1,026,273 $ 884,086
Assigned 24,668,107 18,603,913 9,179,798 7,485,045
Unassigned 30,597,837
Reserved - - - - -
Unreserved - - - - -

Total general fund $ 31,589,192 $ 26,056,464 $ 19,505,596 $ 10,243,002 8,404,356

All Other Governmental Funds: $ 2,076 $ 2,229 $ 11,322 $ 10,782 $ 21,563
Nonspendable 4,581,991 7,951,968
Restricted 2,052,730 2,544,142 3,885,169
Unassigned (deficit) (27,479) (41,594)
Reserved (112,889) (25,386) (15,543) - -
Unreserved (deficit), reported in:
Special revenue funds --- -
Capital projects funds -
--- -
--- -

Total all other governmental funds $ 1,941,917 $ 2,520,985 $ 3,880,948 $ 4,565,294 $ 7,931,937

Source: School District financial records.

Note: The District implemented GASB Statement No. 54 in 2011, which changed the fund balance classifications.

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