Page 202 - 2018 Comprehensive Annual Financial Report - City of Winston-Salem

City of Winston-Salem, North Carolina
Fund Balances, Governmental Funds

Last Ten Fiscal Years
(accrual basis of accounting)

Fiscal Year
2018 2017 2016 2015 2014
General Fund
Reserved $ - $ - $ - $ - $ -
Unreserved - - - - -
Nonspendable 1,314,636 1,272,235 1,109,012 1,181,005 237,306
Restricted 22,168,518 20,973,482 22,559,689 17,368,209 14,497,467
Assigned 2,000,000 2,035,000 4,365,350 2,879,210 4,325,000
Unassigned 24,697,951 25,273,474 23,403,739 29,673,717 26,906,450
Total general fund $ 50,181,105 $ 49,554,191 $ 51,437,790 $ 51,102,141 $ 45,966,223

All Other Governmental Funds
Reserved $ - - $ - $ - $ -
Unreserved, reported in:
Debt service fund - - - - -
Community and economic fund - - - - -
Nonspendable 4,737,641 4,415,950 33,763,623 32,952,496 3,947,208
Restricted 98,016,939 45,903,851 140,896,415 57,947,312 37,248,597
Committed 66,031,761 56,047,230 13,378,770 53,126,687 51,748,213
Unassigned (367,477) - (9,144,109) (3,316,322) (2,606,931)
Total all other governmental funds $ 168,418,864 $ 106,367,031 $ 178,894,699 $ 140,710,173 $ 90,337,087

NOTE:
The City of Winston-Salem implemented GASB 54 June 30, 2011; therefore,
the new fund balance classifications will be reported prospectively.

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