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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 31,2021,presented both by fund balance classification and by major fund:
<br /> Governmental Fund Changes in Fund Balance
<br /> Fund Balance
<br /> as of December 31,
<br /> 2021 2020 Change
<br /> Fund balances of governmental funds
<br /> Total by classification
<br /> Nonspendable $ 36,247 $ 17,144 $ 19,103
<br /> Restricted 17,331,642 27,518,666 (10,187,024)
<br /> Committed 1,611,150 1,326,070 285,080
<br /> Assigned 17,358,673 18,886,283 (1,527,610)
<br /> Unassigned 10,413,294 10,073,204 340,090
<br /> Total governmental funds $ 46,751,006 $ 57,821,367 $ (11,070,361)
<br /> Total by fund
<br /> Major funds
<br /> General $ 10,449,489 $ 10,090,053 $ 359,436
<br /> Special revenue funds
<br /> Tax Increment 5,043,300 5,308,619 (265,319)
<br /> COR Land 8,148,079 8,148,079 —
<br /> Private Developer — — —
<br /> Federal Relief — — —
<br /> Capital Project Fund
<br /> State-Aid Construction 1,510,635 1,932,311 (421,676)
<br /> Pavement Management Program 1,706,619 1,504,581 202,038
<br /> Public Works Campus 1,251,372 13,133,106 (11,881,734)
<br /> Nonmajor funds 18,641,512 17,704,618 936,894
<br /> Total governmental funds $ 46,751,006 $ 57,821,367 $ (11,070,361)
<br /> As reflected in the table above,total governmental fund balance decreased by $11,070,361. The decrease
<br /> was largely in restricted and assigned amounts that were spent in the current year with the construction of
<br /> the new public works campus as also reflected in the decrease in this major fund.
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