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General fund <br />Reserved <br />Unreserved <br />Nonspendable <br />Assigned <br />Unassigned <br />Total general fund <br />All other governmental funds <br />Reserved <br />Unreserved, reported in: <br />Special revenue funds <br />Debt service funds <br />Capital projects funds <br />City of Ramsey <br />Fund Balances of Governmental Funds <br />Last Ten Fiscal Years <br />(modified accrual basis of accounting) <br />Fiscal Year <br />2002 <br />$ 56,313 $ 70,231 $ <br />4,130,166 4,003,350 <br />$ 4,186,479 $ <br />$ 600,568 $ <br />9,315,104 <br />406,787 <br />7,418,675 <br />140 <br />2003 <br />4,073,581 $ <br />1,799,962 $ <br />9,983,810 <br />347,911 <br />9,274,314 <br />2004 <br />4,702 $ <br />5,072,617 <br />5,077,319 $ 5,585,266 <br />519,989 $ <br />16,180,946 <br />1,399,889 <br />2,653,369 <br />2005 <br />5,039 <br />5,580,227 <br />Note: The City implemented GASB Statement No. 54 in fiscal year 2011. Redefined fund balance for categories <br />nonspendable, restricted, committed, assigned, and unassigned is not available for previous fiscal years. <br />15,845,592 <br />6,122,329 <br />2,184,019 <br />14,401,743 <br />Nonspendable - - - - <br />Restricted - - - - <br />Committed - - - - <br />Assigned - - - - <br />Unassigned - - - - <br />Total all other governmental funds $ 17,741,134 $ 21,405,997 $ 20,754,193 $ 38,553,683 <br />