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GOVERNMENTAL FUND BALANCES
<br />The following table summarizes the changes in the fund balances of the City's governmental funds during
<br />the year ended December 31, 2013, presented both by fund balance classification and by fund:
<br />Governmental Fund Changes in Fund Balance
<br />Fund balances of governmental funds
<br />Total by classification
<br />Nonspendable
<br />Restricted
<br />Committed
<br />Assigned
<br />Unassigned
<br />Total — governmental funds
<br />Total by fund
<br />Major funds
<br />General
<br />Special revenue funds
<br />Tax Increment
<br />Housing and Redevelopment Authority
<br />Debt Service Fund
<br />2012A/2005A G.O. Improvement Bond Refund
<br />Capital Project Fund
<br />Public Improvement Revolving
<br />Landfill
<br />Equipment Revolving
<br />Public Improvement Revolving The COR
<br />Nonmajor funds
<br />Total — governmental funds
<br />Fund Balance
<br />as of December 31,
<br />2013 2012
<br />$ 51,151
<br />19,148,705
<br />927,557
<br />10,894,406
<br />6,263,666
<br />$ 37,285,485
<br />$ 4,042
<br />17,606,291
<br />946,312
<br />10,104,800
<br />6,122,130
<br />$ 34,783,575
<br />Increase
<br />(Decrease)
<br />$ 47,109
<br />1,542,414
<br />(18,755)
<br />789,606
<br />141,536
<br />$ 2,501,910
<br />$ 6,771,394 $ 6,725,283 $ 46,111
<br />3,124,985
<br />8,230,719
<br />1,146,330
<br />8,259,754
<br />699,611 959,891
<br />2,915,471
<br />1,846,948
<br />2,019,286
<br />(236,705)
<br />11,913,776
<br />2,237,526
<br />2,135,357
<br />1,780,818
<br />(103,504)
<br />11,642,120
<br />1,978,655
<br />(29,035)
<br />(260,280)
<br />677,945
<br />(288,409)
<br />238,468
<br />(133,201)
<br />271,656
<br />$ 37,285,485 $ 34,783,575 $ 2,501,910
<br />As reflected in the table above, total governmental fund balance increased by $2,501,910. The largest
<br />changes occurred with an increase in restricted fund balance in the Tax Increment Special Revenue Fund
<br />and an increase in assigned fund balance within the Public Improvement Revolving Capital Project Fund.
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