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1. Non-spendable Fund Balance – Includes amounts that are not in a
spendable form or are required to be maintained intact. Examples are
consumable inventories.

2. Restricted Fund Balance – Includes amounts that can be spent only for
the specific purposes stipulated by external resource providers either
constitutionally or through enabling legislation. Examples include grants
and donations.

3. Committed Fund Balance – Includes amounts that can be used only for
the specific purposes determined by a formal action (for example,
legislation, resolution, and ordinance) of the City Council. Those
committed amounts cannot be used for any other purpose unless the
government removes or changes the specified use by taking the same type
of action it employed to previously commit those amounts.

4. Assigned Fund Balance – Comprises amounts intended to be used by
the City of Fort Worth for specific purposes. Intent should be expressed
by the City Manager. In governmental funds other than the General Fund,
assigned fund balance represents the amount that is not restricted or
committed. This indicates that resources in other governmental funds are,
at minimum, intended to be used for the purpose of that fund.

5. Unassigned Fund Balance - Represents fund balance that has not been
assigned to other funds and that has not been restricted, committed, or
assigned to a specific purpose within the General Fund. Unassigned
amounts are technically available for any purpose.

r. General Fund – One of five governmental fund types. The General Fund
typically serves as the chief operating fund of a government. The General Fund is
used to account for all financial resources not accounted for or restricted to
another fund.

s. Governmental Fund – funds generally used to account for tax-supported activities.
There are five different types of governmental funds including: General Fund,
Special Revenue Funds, General Debt Service Fund, Capital Project Funds, and
Permanent Funds.

t. Incurred but not Reported Claims – Claims/and or events that have transpired,
but have not yet been reported.

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