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HUDSON CITY SCHOOL DISTRICT
SUMMIT COUNTY, OHIO
FUND BALANCES, GOVERNMENTAL FUNDS
LAST TEN FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
2015 2014 2013 2012 2011
General Fund: $ 43,680 $ 41,583 $ 36,931 $ 35,225 $ 34,833
Nonspendable 1,026,273 884,086 1,220,404
Assigned 1,344,677 860,100 9,179,798 7,485,045 6,036,453
Unassigned
Reserved 24,668,107 18,603,913 - - -
Unreserved - - -
--
Total general fund 7,291,690
--
$ 26,056,464 $ 19,505,596 $ 10,243,002 $ 8,404,356 $
All Other Governmental Funds: $ 2,229 $ 11,322 $ 10,782 $ 21,563 $ 22,726
Nonspendable 7,951,968 7,131,615
Restricted 2,544,142 3,885,169 4,581,991
Unassigned (deficit) (41,594) (20,266)
Reserved (25,386) (15,543) (27,479) - -
Unreserved (deficit), reported in:
Special revenue funds --- -
Capital projects funds -
--- -
--- -
Total all other governmental funds $ 2,520,985 $ 3,880,948 $ 4,565,294 $ 7,931,937 $ 7,134,075
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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