Page 140 - Hudson City Schools CAFR 2017

HUDSON CITY SCHOOL DISTRICT
SUMMIT COUNTY, OHIO

FUND BALANCES, GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)

2017 2016 2015 2014 2013

General Fund:
Nonspendable $ 135,143 $ 41,658 $ 43,680 $ 41,583 $ 36,931
Assigned 1,058,137 949,697 1,344,677 860,100 1,026,273
Unassigned 29,656,843 30,597,837 24,668,107 18,603,913 9,179,798
Reserved - - - - -
Unreserved - - - - -
Total general fund $ 30,850,123 $ 31,589,192 $ 26,056,464 $ 19,505,596 $ 10,243,002

All Other Governmental Funds:
Nonspendable $ 5,285 $ 2,076 $ 2,229 $ 11,322 $ 10,782
Restricted 1,603,298 2,052,730 2,544,142 3,885,169 4,581,991
Unassigned (deficit) (92,868) (112,889) (25,386) (15,543) (27,479)
Reserved - - - - -
Unreserved (deficit), reported in:
Special revenue funds - - - - -
Capital projects funds - - - - -

Total all other governmental funds $ 1,515,715 $ 1,941,917 $ 2,520,985 $ 3,880,948 $ 4,565,294

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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