Idaho Code § 31-1605A

Current through the 2024 Regular Session
Section 31-1605A - AUTHORIZATION FOR COUNTIES TO OPERATE ON A CASH BASIS

Counties 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 county operations on a cash basis. A fund balance is the excess of the assets of a fund over its liabilities and reserves. Upon resolution by the board of county commissioners, such funds may be carried over for the use of specific county departments as an additional appropriation in the next fiscal year.

Idaho Code § 31-1605A

[31-1605A, added 1976, ch. 45, sec. 14, p. 133; am. 1995, ch. 61, sec. 19, p. 143.]