2011 - Division of Administration - Louisiana

State of LouisianaFUND BALANCES, GOVERNMENTAL FUNDSLAST TEN FISCAL YEARS(MODIFIED ACCRUAL BASIS OF ACCOUNTING)(EXPRESSED IN THOUSANDS)2011 2010 2009 2008GENERAL FUND (per GASB 54) *NONSPENDABLE $ 76,273 $ -- $ -- $ --RESTRICTED 1,439,257 -- -- --COMMITTED 2,073,954 -- -- --ASSIGNED 234,052 -- -- --UNASSIGNED 111,769 -- -- --GENERAL FUND (prior GASB 54) **RESERVED -- 1,013,749 856,166 790,670UNRESERVED -- (49,333) 802,611 840,256TOTAL GENERAL FUND $ 3,935,305 $ 964,416 $ 1,658,777 $ 1,630,926ALL OTHER GOVERNMENTAL FUNDS (per GASB 54) *NONSPENDABLE $ 2,479,800 $ -- $ -- $ --RESTRICTED 1,056,686 -- -- --COMMITTED 697,635 -- -- --ASSIGNED -- -- -- --UNASSIGNED -- -- -- --ALL OTHER GOVERNMENTAL FUNDS (prior GASB 54) **RESERVED -- 3,048,357 3,136,568 3,948,806UNRESERVED, REPORTED IN:SPECIAL REVENUE FUNDS -- 3,586,804 4,447,259 4,634,052DEBT SERVICE FUNDS -- 614 1,534 8,645CAPITAL PROJECTS FUNDS -- 243 636 849PERMANENT FUNDS -- 1,431,269 1,369,402 1,309,646TOTAL ALL OTHER GOVERNMENTAL FUNDS $ 4,234,121 $ 8,067,287 $ 8,955,399 $ 9,901,998* With the implementation of GASB 54 in FY 2011, fund balances are reclassifed as NonSpendable, Restricted,Committed, Assigned, and Unassigned.** Prior to FY 2011 and GASB 54, fund balances were classified as Reserved or Unreserved according to GASB 34.Source: Office of Statewide Reporting and Accounting Policy- 160 -