As used in this chapter, the following terms shall have the following meanings:
(1) Ending Balance. The balance in the General Fund at the conclusion of a fiscal year, excluding General Fund appropriations unexpended and reverted. The term shall not include any balances remaining in any fund other than the General Fund.
(2) Beginning Balance. The balance in the General Fund the first day of a fiscal year, excluding any General Fund reversions. The term shall not include the beginning balance in any fund other than the General Fund.
Structure Code of Alabama