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2021 Idaho Code
Title 31 - COUNTIES AND COUNTY LAW
Chapter 14 - FIRE PROTECTION DISTRICT
Section 31-1428 - CARRY OVER — FUND BALANCE.
Universal Citation:
ID Code § 31-1428 (2021)
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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.
History:
[(31-1428) 31-1424A, added 1993, ch. 329, sec. 1, p. 1228; am. and redesig. 2006, ch. 318, sec. 26, p. 1008.]
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