Idaho Statutes
pecnv.out

TITLE 50
MUNICIPAL CORPORATIONS
CHAPTER 10
FINANCES
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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