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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 />Nonspendable <br />Restricted <br />Committed <br />Assigned <br />Unassigned <br />Total all other governmental funds <br />2008 <br />2009 <br />2010 <br />$ 5,351 $ 6,794 $ 14,115 $ <br />6,973,197 7,010,159 6,045,644 <br />$ 6,978,548 $ <br />7,016,953 $ <br />City of Ramsey <br />Fund Balances of Governmental Funds <br />Last Ten Fiscal Years <br />(modified accrual basis of accounting) <br />2011 <br />Fiscal Year <br />2012 2013 <br />$ $ <br />- 9,929 4,042 50,561 <br />- 125,015 142,419 175,008 <br />- 6,253,688 6,578,822 6,545,825 <br />6,059,759 $ 6,388,632 $ 6,725,283 $ 6,771,394 $ <br />$ 2,864,874 $ 12,898,120 $ 12,906,280 $ <br />9,131, 758 <br />2,393,118 <br />13,190,165 <br />$ 27,579,915 <br />5,973,123 <br />2,344,463 <br />12,777,036 <br />$ 33,992,742 <br />6,632,439 <br />2,524,951 <br />10,291, 562 <br />304 <br />25,032,219 <br />819,839 <br />10,552,354 <br />(853,086) <br />$ 32,355,232 $ 35,551,630 <br />$ $ $ <br />17,606,291 <br />946,312 <br />9,962,381 <br />(456,692) <br />$ 28, 58,292 $ <br />2014 <br />4,805 <br />6,977,764 <br />6,982,569 $ <br />590 - <br />19,148,705 15,295,400 <br />927,557 743,944 <br />10, 719, 398 10,651, 554 <br />(282,159) (110,979) <br />30,514,091 $ 26,579,919 <br />2 <br />7.: <br />7.: <br />Note: The City implemented GASB Statement No. 54 in fiscal year 2011. Redefined fund balance for categories nonspendable, restricted, committed, assigned, and <br />unassigned is not available for previous fiscal years. <br />137 <br />