Final answer:
The remaining funds after allocation in the nonspendable, restricted, and committed categories for funds other than the General Fund are reported in the assigned or unassigned fund balance.
Step-by-step explanation:
For all funds other than the General Fund, the remaining funds after allocation to the nonspendable, restricted, and committed categories are reported in the assigned or unassigned fund balance, depending on the degree to which the funds are earmarked for a specific purpose. The assigned fund balance represents resources intended for a specific objective established by the government’s finance-related official body, whereas unassigned fund balance is available for any purpose. These classifications are part of the Governmental Accounting Standards Board (GASB) fund balance reporting guidelines.