Classifying Fund Balances

The State of Michigans fund balances for its general fund at September 30, 2016, total $2,678.6 million. The states highest level of decision-making authority is its State Legislature. The following information is available at year-end (amounts in millions):

1. Inventory and prepaid expenses total $7.8.

2. The State Legislature requires that $200 be used for health and human resources and $114.3 for transportation.

3. Grantors require that $158.6 be used for conservation and recreation, $122.2 be used for labor, and commerce, $78.3 for health and human services, and $108.4 be used for public safety, education, and general government purposes.

4. The State has plans for various projects and intends to use $75.5 for public safety, $28.0 for health and human services, $14.5 for conservation and recreation, and $33.6 for education, transportation, labor and commerce, and general government purposes.

5. The State Legislature requires that $74.3 be used for conservation and recreation, $71.6 for public safety, $55.3 for labor and commerce, and $862.9 for education and general government purposes.

Required

Prepare the State of Michigans fund balances section of the general fund balance sheet, as it would appear in its fiscal 2016 CAFR.

Show all dollar amounts in millions, using decimal places (do not round).

(in millions)
Fund balances:
Nonspendable	$Answer
Restricted	Answer
Committed	Answer
Assigned	Answer
Unassigned	Answer
Total fund balances	$Answer