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City vs. Office of State Auditor Calculation 95%1,256,933 Available Funds over 50% Policy amount -B -A1,406,996 50% of Total Expenditures -B 2,813,991 2023 Total Expenditures 45,572 <br /> 2023 Actual Special Rev Expenditures 2,768,419 2023 Actual Expenditures 2,663,929 Unassigned Fund Balance -A State Auditor Method 77%938,318 Available Funds over 50% Policy amount -B <br /> -A1,725,611 50% of Total Expenditures -B 3,451,221 2025 Total Budgeted GF Outflow 388,800 2025 Budgeted GF Transfers 3,062,421 2025 Budgeted GF Expenditures 2,663,929 Unassigned Fund <br /> Balance-A Current City Practice (Including Transfers) <br /> <br />