Idaho Statutes Title 31. Counties and County Law § 31-1428. Carry over--Fund balance
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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.
Cite this article: FindLaw.com - Idaho Statutes Title 31. Counties and County Law § 31-1428. Carry over--Fund balance - last updated January 01, 2023 | https://codes.findlaw.com/id/title-31-counties-and-county-law/id-st-sect-31-1428/
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