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capital assets, reduced by accumulated depreciation and by any outstanding debt incurred to acquire those assets Restricted net assets reports those net assets with restrictions on their use, either by external or internal factors Unrestricted net assets consists of all other net assets
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34 46
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STATE AND LOCAL GOVERNMENT ACCOUNTING
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Designations of fund balance identify tentative plans for or restrictions on the future use of nancial resources Such designations should be supported by de nitive plans and approved by either the government s CEO or the legislature Examples of such designations include the earmarking of nancial resources for capital projects and contingent liabilities Management designations for the use of resources should not be reported in the statement of net assets but may be disclosed in notes to the nancial statements The equity reported in the proprietary fund statement of net assets or balance sheet should be labeled either net assets or fund equity, using the three net asset components discussed for government-wide net assets An important amount in the fund equity account for governmental funds is the amount available for future appropriation and expenditure (ie, unreserved and undesignated fund balance) The equity reported in the governmental fund balance sheets should be labeled fund balances and to be segregated into reserved and unreserved amounts NCGA Statement 1 notes that fund balance reserves report the portions of the fund balances that are (a) legally segregated for a speci c use or (b) not available for expenditure because the underlying asset is not available for current appropriation or expenditure Reserves are not intended as valuation allowances, but merely demonstrate the current unavailability of the subject assets to pay current expenditures Reserves and designations are established by debiting unreserved, undesignated fund balance and crediting the reserve or designation The reserve is not established by a charge to operations GASB Statement No 34 requires reserved fund balances of non-major governmental funds to be displayed in suf cient detail to disclose the purposes of the reservations, and requires unreserved fund balances of the non-major governmental funds to be displayed by fund type Management designations of fund balances should be reported as part of unreserved fund balances, and disclosed as separate line items or disclosed in the nancial statement notes Since GASB standards do not identify the legal criteria that would distinguish a reserve from a designation of fund balance, there is diversity in practice as it relates to this issue The equity reported in the duciary fund statement of duciary net assets should be labeled net assets but does not require net assets to be categorized into the three components GASB Statements No 25, Financial Reporting for De ned Bene t Pension Plans and Note Disclosures for De ned Contribution Plans; No 26, Financial Reporting for Postemployment Healthcare Plans Administered by De ned Bene t Pension Plans; and No 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools contain speci c disclosure requirements for these types of funds
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Reconciliations The amount of net assets reported for a PG in the government-wide statement of net assets usually will differ from the aggregate amount of equity reported in its fund nancial position statements since the funds statements are prepared using the funds ow measurement focus and modi ed accrual method There will also be differences between the changes in equity reported in the various activity statements, GASB Statement No 34, requires summary reconciliations to the government-wide nancial statements to be presented on the fund nancial statements themselves or in an accompanying schedule For governmental funds, the total governmental fund balances should be reconciled to the net assets of governmental activities Also the total changes in the governmental fund balances should be reconciled to the change in net assets of governmental activities Typical differences that require reconciliation include equity arising from capital assets, deferred revenues, and long-term liabilities) For enterprise funds, (a) total enterprise fund net assets should be reconciled to the net assets of business-type activities (however since both are on the accrual basis, there often are no differences) and (b) the total change in enterprise fund net assets should be reconciled to the change in net assets of business-type activities, provided there are differences that require reconciliation Exhibit 344 presents an example from GASB 34 of the balance sheet presentation of the general fund and three major governmental funds Non-major funds are aggregated in an Other column Note the reconciliation of the balances on the face of the nancial statement
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