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City of Orono, Minnesota
<br />Statistical Section (Unaudited)
<br />Fund Balances of Governmental Funds
<br />Last Ten Fiscal Years
<br />(Modified Accrual Basis of Accounting)
<br />2011 2012 2013 2014
<br />General Fund
<br />Nonspendable 31,213$ 66,296$ 30,909$ 40,532$
<br />Unassigned 3,509,254 3,133,691 3,354,809 3,886,128
<br />Total General Fund 3,540,467$ 3,199,987$ 3,385,718$ 3,926,660$
<br />All Other Governmental Funds
<br />Nonspendable -$ 1,189$ -$ -$
<br />Restricted 5,924,524 4,912,412 3,455,223 3,625,599
<br />Committed - - - -
<br />Assigned 3,646,933 3,888,083 4,133,893 4,029,776
<br />Unassigned - - - -
<br />Total All Other Governmental Funds 9,571,457$ 8,801,684$ 7,589,116$ 7,655,375$
<br />Note: GASB Statement No. 54 replaced the categories used to classify fund balance. The City implemented GASB
<br />Statement No. 54 in 2011, prior year balances were not reclassified.
<br />Fiscal Year
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