The City and County of Denver allocates its governmental fund balances among the classifications specified by GASB

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The City and County of Denver allocates its governmental fund balances among the classifications specified by GASB standards. Go to Denver's Web site and locate its CAFR report for the 2013 fiscal year. Using the information provided in the notes to the financial statements, identify some of the reasons provided for classifying fund balance amounts as non spendable, restricted, committed, and assigned.
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Accounting for Governmental and Nonprofit Entities

ISBN: 978-0078025822

17th edition

Authors: Jacqueline Reck, Suzanne Lowensohn, Earl Wilson

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