Idaho Statutes
§ 31-1605A — AUTHORIZATION FOR COUNTIES TO OPERATE ON A CASH BASIS
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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Idaho § 31-1605A (AUTHORIZATION FOR COUNTIES TO OPERATE ON A CASH BASIS) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
V-1 Oil Company v. County of Bannock
554 P.2d 1304 (Idaho Supreme Court, 1976)
V-1 Oil Co. v. State Tax Commission
733 P.2d 729 (Idaho Supreme Court, 1987)
Legislative History
[31-1605A, added 1976, ch. 45, sec. 14, p. 133; am. 1995, ch. 61, sec. 19, p. 143.]
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