GASB fund balance classification guide and examples

Create a GASB fund balance classification guide for {government_entity}.

Inputs:
- Fund types and descriptions: {funds}
- Restrictions/commitments documentation: {restrictions_commitments}
- Policy on assignments: {assignment_policy}
- Sample transactions: {sample_transactions}

Output:
1) Classification rules summary with decision tree.
2) Examples table: transaction → classification → rationale → evidence needed.
3) Year-end checklist to validate classifications.
4) Disclosure note outline for fund balance.

Keep language clear for practitioners.