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State Statutes - Idaho - Title 50 - Chapter 10 - 50-1005A
Idaho Statutes
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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.
 
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