Computation of a governments budgetary cushion

Following are extracts from a citys General Fund balance sheet and statement of revenues, expenditures, and changes in fund balance.

General Fund Extracts
Fund Balance:
Nonspendable (supplies inventory)	$54,327
Restricted (intergovernmental grant)	26,000
Assigned (appropriated for next years budget)	100,000
Assigned (for future OPEB expenditures)	15,000
Unassigned	323,185
Total fund balance		$518,512
Total revenues		$28,490,000
Transfers in (all recurring)		$364,000

a) How much (in dollars) is available to help balance future budgets? $Answer

b) Calculate the budgetary cushion. Round the percentage to one decimal. Answer

% c) Using the rule of thumb suggested in the text, would the budgetary cushion be considered be considered reasonable, too high, or too low? AnswerReasonableToo highToo low