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Fund Balance Classifications

Fund Balance Categories

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Page 1: Fund Balance Categories

Fund Balance Classifications

Page 2: Fund Balance Categories

Five Categories

Non-Spendable

Restricted

Committed

Assigned

Unassigned

Page 3: Fund Balance Categories

Non Spendable

Assets Not Liquid

Page 4: Fund Balance Categories

Restricted

By Law

OR

By Third Parties

Page 5: Fund Balance Categories

Committed

Formal Act Of Government

Page 6: Fund Balance Categories

Assigned

Intent

But Not

Obligation

Page 7: Fund Balance Categories

Unassigned

PLUG


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