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0 <br />■ GAS B 54: <br />GOVERNMENTAL FUND BALANCE CONSTRAINT HIERARCHY 11 <br />New GASB 54 Strength of <br />Classification Constraint <br />Nonspendable Strongest <br />Restricted <br />Committed <br />Assigned <br />U Weakest <br />Determining Factors <br />Nature of Asset + Permanent Fund Balance <br />External Limitation <br />Council/Board Action to create or change <br />Other Internal Action, including residual fund balances from govt'l. finds other than the General Fund. <br />General Fund residual + residual deficits from govt'l. funds other than the General Fund. <br />Maze & Associates, CPAs <br />4 <br />