Crosswalk of Previous Fund Balance Classifications
This document is Attachment A to the letter of New Requirements for Reporting Fund Balance in Governmental Funds dated January 07, 2011.* Eliminated.
**Eliminated. Amounts will be reported in the same fund balance classification as the underlying investment.
| Previous Object Range/Code | Previous Title | Previous Fund Balance Classification | New Fund Balance Classification | New Object Range/Code | New or Revised Title |
|---|---|---|---|---|---|
9700–9799 |
Fund Balance/Net Assets |
N/A |
N/A |
N/A |
N/A |
9700–9759 |
Fund Balance, Reserved |
N/A |
N/A |
N/A |
N/A |
9710–9720 |
Reserve for Nonexpendable Assets |
Reserved |
Nonspendable |
9710–9719 |
Fund Balance, Nonspendable |
9711 |
Reserve for Revolving Cash |
Reserved |
Nonspendable |
N/A |
Nonspendable Revolving Cash |
9712 |
Reserve for Stores |
Reserved |
Nonspendable |
N/A |
Nonspendable Stores |
9713 |
Reserve for Prepaid Expenditures (Expenses) |
Reserved |
Nonspendable |
N/A |
Nonspendable Prepaid Items |
9719 |
Reserve for All Others |
Reserved |
Nonspendable |
N/A |
All Other Nonspendable Assets |
9720 |
Reserve for Encumbrances (Budgetary account) (This account is not reported to CDE) |
Reserved |
N/A (Budgetary account only) |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
9730–9749 |
Fund Balance, Restricted |
9730 |
General Reserve |
Reserved |
N/A* |
N/A* |
N/A* |
9740 |
Legally Restricted Balance |
Reserved |
Restricted |
N/A |
Restricted Balance |
9760–9799 |
Fund Balance, Unreserved |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
N/A |
9750–9769 |
Fund Balance, Committed |
9770 |
Designated for Economic Uncertainties |
Unreserved – Designated |
Unassigned (use “Reserve for Economic Uncertainties,” below) |
N/A |
N/A |
| N/A | N/A | N/A | Committed | 9750 |
Stabilization Arrangements |
| 9775 | Designated for the Unrealized Gains of Investments and Cash in County Treasury | Unreserved – Designated | N/A** | N/A** |
N/A** |
| N/A | N/A | N/A | Committed | 9760 |
Other Commitments |
| N/A | N/A | N/A | N/A | 9770–9788 |
Fund Balance, Assigned |
| 9780 | Other Designations | Unreserved – Designated | Assigned | N/A |
Other Assignments |
| N/A | N/A | N/A | N/A | 9789–9790 |
Fund Balance, Unassigned |
| N/A | N/A | N/A | Unassigned | 9789 |
Reserve for Economic Uncertainties |
| 9790 | Undesignated/ Unappropriated | Unreserved – Undesignated | Unassigned | N/A |
Unassigned/Unappropriated |