Idaho Statutes
§ 31-1428 — CARRY OVER — FUND BALANCE
The board of commissioners of a fire protection district may accumulate fund balances at the end of a fiscal year and carry over those fund balances into the ensuing fiscal year budget for equipping and maintaining the district. A "fund balance" is the excess of the assets of a fund over its liabilities and reserves.
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Legislative History
[(31-1428) 31-1424A, added 1993, ch. 329, sec. 1, p. 1228; am. and redesig. 2006, ch. 318, sec. 26, p. 1008.]
Nearby Sections
15
§ 31-1002
BOND ELECTION§ 31-101
STATE DIVIDED INTO COUNTIES§ 31-1010
EXTENSION OF APPLICATION§ 31-102
DEFINITION OF DESCRIPTIVE TERMS§ 31-103
ADA COUNTY§ 31-104
ADAMS COUNTY§ 31-105
BANNOCK COUNTY