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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
Questions:   Financial Accountability & Information Services | sacsinfo@cde.ca.gov | 916-322-1770
Last Reviewed: Tuesday, February 11, 2025
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