Idaho § 31-1605A AUTHORIZATION FOR COUNTIES TO OPERATE ON A CASH BASIS

Idaho Statutes

§ 31-1605A — AUTHORIZATION FOR COUNTIES TO OPERATE ON A CASH BASIS

Idaho § 31-1605A

Title 31COUNTIES AND COUNTY LAW

Ch. 16COUNTY BUDGET LAW

This text of Idaho § 31-1605A (AUTHORIZATION FOR COUNTIES TO OPERATE ON A CASH BASIS) is published on Counsel Stack Legal Research, covering Idaho primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Idaho Code § 31-1605A (2026).

Text

Counties may accumulate fund balances at the end of a fiscal year and carry over such fund balances into the ensuing fiscal year sufficient to achieve or maintain county operations on a cash basis. A fund balance is the excess of the assets of a fund over its liabilities and reserves. Upon resolution by the board of county commissioners, such funds may be carried over for the use of specific county departments as an additional appropriation in the next fiscal year.

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Counties may accumulate fund balances at the end of a fiscal year and carry over such fund balances into the ensuing fiscal year sufficient to achieve or maintain county operations on a cash basis. A fund balance is the excess of the assets of a fund over its liabilities and reserves. Upon resolution by the board of county commissioners, such funds may be carried over for the use of specific county departments as an additional appropriation in the next fiscal year.