VILLAGE OF GRAFTON NOTES TO FINANCIAL STATEMENTS As of and for the Year Ended December 31, 2016 NOTE III - DETAILED NOTES ON ALL FUNDS (cont.) I. NET POSITION/FUND BALANCES (cont.) Governmental Funds Governmental fund balances reported on the fund financial statements at December 31, 2016, include the following: General Fund Debt Service Capital Projects TID No. 3 Nonmajor Funds Totals Fund Balances Nonspendable: Prepaid items $ 96,652 $ - $ - $ - $ 1,037,377 $ 1,134,029 Noncurrent receivable 6,286 - - - - 6,286 Restricted for: Debt service - 424,568 - - - 424,568 Revolving loans - - - - 737,913 737,913 Cemetery perpetual care - - - - 94,665 94,665 Fire and rescue equipment - - - - 883,933 883,933 Impact fees - - - - 394,743 394,743 Committed to: Park and open space - - - - 50,584 50,584 Woodlawn cemetery capital - - - - 14,679 14,679 Library - - - - 80,732 80,732 Enviromental - - - - 43,057 43,057 Fire department - - - - 456,177 456,177 Room tax - - - - 56,911 56,911 Assigned to: Subsequent year's budget 1,144,008 - - - - 1,144,008 Capital improvements - - 2,445,944 - 249,453 2,695,397 Unassigned (deficit): 2,056,179 - - (385,312) (555) 1,670,312 Total Fund Balances (Deficit) $ 3,303,125 $ 424,568 $ 2,445,944 $ (385,312) $ 4,099,669 $ 9,887,994 78