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COMPREHENSIVE ANNUAL FINANCIAL REPORT
ESCAMBIA COUNTY, FLORIDA 
NOTES TO COMBINED FINANCIAL STATEMENTS (CONTINUED) 
SEPTEMBER 30, 2011 
63 
Fund Balance Classification
 is presented in the following categories:  nonspendable, restricted, committed, 
assigned and unassigned (see Note 1.D. Fund Balance for a description of these categories).  A detailed schedule of 
fund balances (amounts expressed in thousands) at September 30, 2011 is as follows: 
Non‐Major
Total
Disaster
Govnmtl
Govnmtl
General
Recovery
CRA *
LOST
Funds
Funds
Nonspendable fund balance
         Inventory
$567
$0
$0
$0
$443
$1,010
        Advances to other funds
0
0
0
16,326
0
16,326
        Other long term receivables
12
0
0
2,127
0
2,139
Total nonspendable fund balance
579
0
0
18,453
443
19,475
Restricted fund balance
         Crime Prevention
0
0
0
0
1,151
$1,151
         Federal & state grants
0
0
0
0
4,027
4,027
         Tourist development
0
0
0
0
4,778
4,778
         Public safety ‐ corrections & enforcement
0
0
0
0
2,804
2,804
         Public safety ‐ courts
0
0
0
0
2,968
2,968
         Bond covenants/debt service
0
0
0
0
3,743
3,743
         Public safety ‐ fire protection
0
0
0
250
1,367
1,617
         Public safety ‐ 911
0
0
0
0
1,478
1,478
         Public Safety ‐ vehicles  & equipment
0
0
0
6,569
0
6,569
         Community redevelopment
0
0
4,741
0
0
4,741
         Road, bridge & drainage purposes
0
0
0
22,850
2,469
25,319
         Parks & recreation projects
0
0
0
1,278
0
1,278
         Buildings & improvements
0
0
0
853
0
853
         Other capital projects
0
0
0
23,960
385
24,345
Total restricted fund balance
0
0
4,741
55,760
25,170
85,671
Committed fund balance
          Parks & recreation
0
0
0
0
2
2
          Public safety
0
0
0
0
1,557
1,557
          Planning & zoning
0
0
0
0
598
598
          Transportation
0
0
0
0
5,266
5,266
          Other purposes
0
0
0
0
994
994
Total committed fund balance
0
0
0
0
8,417
8,417
  Assigned fund balance
         Buildings and improvements
775
0
0
0
0
775
         Beach renourishment
25
0
0
0
0
25
         Planning & zoning
68
0
0
0
0
68
         Roads & drainage projects
17
0
0
0
3,364
3,381
         Parks & recreation
0
0
0
0
72
72
         Other purposes
18
0
0
0
247
265
         Economic development purposes
0
0
0
0
3,973
3,973
Total assigned fund balance
903
0
0
0
7,656
8,559
  Unassigned fund balance
27,954
(17,326)
0
(656)
(153)
9,819
Total Fund Balance
$29,436 ($17,326)
$4,741
$73,557
$41,533
$131,941
                   * Community Redevelopment Agency