11.If a sinking fund is required by creditors or law, the unexpended resources would be classified as Restricted Fund Balance.
12.Unexpended intergovernmental grants and taxes dedicated to capital improvements in a capital projects fund are likely to be classified as Committed Fund Balance
13.Unexpended intergovernmental grants and taxes dedicated to capital improvements in a capital projects fund are likely to be classified as Restricted Fund Balance
14.The residual classification for governmental funds other than the General Fund is Assigned.
15.Fund balances of debt service funds are classified among the categories identified in GASB Statement 54 as Restricted and Unrestricted.
16.If a bond sinking fund is required by creditors or law, the unexpended resources would be classified as Restricted.
17.The principal of permanent funds is classified as Nonspendable Fund Balance.
18.The fund balance of permanent funds should be classified as Nonspendable, Spendable and Committed.
19.Any governmental fund may have a positive Unassigned Fund Balance.
20.Net assets represented by supplies and prepaid expenses are classified in governmental funds as Nonspendable Fund balance.