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Schedule 3
Escambia County, Florida
Fund Balances, Governmental Funds
Last Ten Fiscal Years
(Amounts Expressed in Thousands)
(Modified Accrual Basis of Accounting)
Fiscal Year
2010
2009
2008
2007
General Fund:  
Reserved
$1,458
$1,529
$1,941
$815
Unreserved
31,274
31,636
46,959
32,965
Total General Fund
32,732
33,165
48,900
33,780
All Other Governmental Funds:
Reserved
52,433
56,106
43,306
40,543
Unreserved, reported in:
Special revenue funds
17,321
14,431
8,769
30,189
Debt service fund
0
0
0
0
Capital projects funds
39,352
38,056
33,670
23,909
Total all other governmental funds
109,106
108,593
85,745
94,641
Total all governmental funds
$141,838
$141,758 $134,645 $128,421
2011
General Fund:  ¹
Nonspendable
$579
Restricted
0
Committed
0
Assigned
903
Unassigned
27,954
Total General Fund
29,437
All Other Governmental Funds:
Nonspendable
18,896
Restricted
85,670
Committed
8,418
Assigned
7,655
Unassigned
(18,135)
Total all other governmental funds
102,504
Total all governmental funds
$131,941
¹
In FY2011 the County implemented GASB 54 under which governmental fund
balances are reported as nonspendable, restricted, committed, assigned and
unassigned.
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