2016 Idaho Statutes
Title 50 - MUNICIPAL CORPORATIONS
Chapter 10 - FINANCES
Section 50-1005A - ACCUMULATION OF FUND BALANCES.

ID Code § 50-1005A (2016) What's This?

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.

History:
[50-1005A, added 1976, ch. 45, sec. 6, p. 126]

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