Fund Balance Classification: Match the letters (classifications) below with the numbered items listed
_____________	1. At year end a special revenue fund has a $50,000 fund balance on which there are no constraints
_____________	2. Allentown has a $1,000,000 emergency reserve fund it set aside. According to the town ordinance, funds can only be used from this fund with approval of two-thirds of the town council.
_____________	3. Allentown determined that the General Fund has $22,000 in inventory it should report on its fund financial statements.
_____________	4. Allentown issued bonds that sold at a premium. Using the authority allowed her by the governing body, the city manager made the decision to set aside the $100,000 premium to pay the principal on the debt when it comes due in a future period.
_____________	5. The federal government has provided a grant for emergency housing assistance that can only be used for low income families. Allentown determined $250,000 of the grant funds remained at year-end.
a.	Nonspendable
b.	Restricted
c.	Committed
d.	Assigned
e.	Unassigned