Idaho Statutes
§ 50-1005A — ACCUMULATION OF FUND BALANCES
Cities 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 city operations on a cash basis. A fund balance is the excess of the assets of a fund over its liabilities and reserves.
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Legislative History
[50-1005A, added 1976, ch. 45, sec. 6, p. 126]
Nearby Sections
15
§ 50-1001
FISCAL YEAR§ 50-1002
ANNUAL BUDGET§ 50-1005A
ACCUMULATION OF FUND BALANCES§ 50-101
INCORPORATION§ 50-1013
DEPOSIT AND INVESTMENT OF FUNDS§ 50-1014
TRANSFER OF FUNDS