2005 Idaho Code - 31-1428 — CARRY OVER -- FUND BALANCE

                                  TITLE  31
                           COUNTIES AND COUNTY LAW
                                  CHAPTER 14
                           FIRE PROTECTION DISTRICT
    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.