CFA(LOCAL) - ACCOUNTING: FINANCIAL REPORTS AND STATEMENTS

Fund Balance Classifications

The annual financial statements shall disclose the following classifications of fund balance, as applicable:

Nonspendable fund balance.

Restricted fund balance.

Committed fund balance.

Assigned fund balance.

Unassigned fund balance.

North East ISD

CFA(LOCAL)-X

LDU 2011.01

DATE ISSUED: 7/21/2011