Assigned Fund Balance

Reserve for Subsequent Year/Designated for Expenditures


An amount of funds set aside to cover budgeted deficits for the upcoming fiscal year.
These funds are actually fund balance that have been set aside for a particular purpose, namely to maintain the tax levy at the simple majority vote required to support an ensuing year’s budget.

Assigned (appropriated) fund balance is a means for districts to provide for unexpected or one-time expenditures without adversely affecting the tax levy or programs. Assigned (appropriated) fund balance provides cash flow during periods of low revenue receipts. Caution should be taken to avoid dependence on assigned fund balance to fund regular, recurring expenditures.

Account Code:


Ideal Balance:

Over time, it is recommended that the planned amount of assigned fund balance included as a revenue source in future budgets be limited to a maximum of 4% of the ensuing budget, in as much as possible.

Balance at June 30, 2021:

For the 2021-22 budget, the District appropriated $2,519,558 of unassigned fund balance. This represents 6.3% of the 2021-22 budget.