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6.1 B - Attachment No. 4
<br /> NOTE 10—NET ASSETS AND FUND BALANCES(CONTINUED�
<br /> Fund balances unreserved at June 30,2009 are as follow:
<br /> Schedule of Unreserved Fund Balances
<br /> Capital Redevelopment
<br /> General Outlay Agency Non-Major
<br /> Fund Fund Fund Funds
<br /> Unreserved and designated for: $ $ $ $
<br /> 18 782 793 1,673,209
<br /> Subsequent years'expenditures > >
<br /> Capital projects 9,211,205 15,177,155 1,463,350 19,819,567
<br /> Street projects
<br /> 3,340,548 1,562,571 100,000
<br /> Sandpiper Park 1,047,893
<br /> Library bequest 84,533
<br /> Retiree medical benefits 1,163,498
<br /> General plan 166,705
<br /> Geographic Information System 22,961
<br /> Unrealized gain 667,330 375,852 323,051
<br /> Total unreserved and designated fund balance 34,464,505 17,138,539 1,463,350 21,915,827
<br /> Undesignated 9,169,315
<br /> Total unreserved fund balance 34,464,505 17,138,539 1,463,350 31,085,142
<br /> C. Reconciliation of General Fund Fund Balance to Governmental Activities Unrestricted
<br /> Net Assets
<br /> As of June 30, 2009, unrestricted net assets of governmental activities reconciles with the general fund
<br /> fund balance as follows:
<br /> Reconciliation of General Fund Fund Balance
<br /> to Governmental Activities Unrestricted Net Assets
<br /> General Fund Fund Balance $ 39,095,497
<br /> Add Unrestricted Net Assets of the following funds:
<br /> Capital Projects Funds 22,360,343
<br /> Capital Outlay Fund
<br /> Internal Service Funds 5,849,765
<br /> Equipment Services
<br /> Self Insurance 1,664,340
<br /> Internal Services 1,083,173
<br /> Employee Benefits (3,538,427)
<br /> Add: 272,111
<br /> Accrued Interest Receivable
<br /> Deferred Revenue 1,372,115
<br /> Unamortized bond issuance costs 1,348,877
<br /> Deduct:
<br /> Compensated Absences (8,818,014)
<br /> Dcbt issucd for purposes othcr than capital assets 11,397,364
<br /> Unrestricted Net Assets of Governmental Activities $ 49,292,416
<br /> Funds not listed in the above reconciliation had no unrestricted net assets
<br /> at June 30,2009.
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