31-1428. CARRY OVER — FUND BALANCE. 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.
History:
[(31-1428) 31-1424A, added 1993, ch. 329, sec. 1, p. 1228; am. and redesig. 2006, ch. 318, sec. 26, p. 1008.]
Structure Idaho Code
Title 31 - COUNTIES AND COUNTY LAW
Chapter 14 - FIRE PROTECTION DISTRICT
Section 31-1401 - PURPOSE AND POLICY OF LAW — SHORT TITLE.
Section 31-1402 - CREATION AND ORGANIZATION OF DISTRICT.
Section 31-1404 - NOTICE OF HEARING.
Section 31-1405 - NOTICE OF ELECTION.
Section 31-1406 - ELECTION — QUALIFICATION OF ELECTORS — CANVASS.
Section 31-1407 - CANVASS BY BOARD OF COMMISSIONERS — VALIDITY OF ORGANIZATION.
Section 31-1408 - FIRE PROTECTION BOARD — APPOINTMENT OF COMMISSIONERS — OATH.
Section 31-1409 - RESIDENCE QUALIFICATIONS OF COMMISSIONERS — TERM OF OFFICE — VACANCIES.
Section 31-1410A - DECISION TO INCREASE THE SIZE OF THE BOARD.
Section 31-1410B - DECISION TO DECREASE THE SIZE OF THE BOARD.
Section 31-1412 - ANNEXATION OF TERRITORY IN ADJOINING COUNTY.
Section 31-1413 - CONSOLIDATION OF DISTRICTS — HEARING — PROTEST — ELECTION.
Section 31-1414 - ELECTION FOR THE CONSOLIDATION OF DISTRICTS.
Section 31-1415 - ORGANIZATION OF BOARD — MEETINGS — OFFICERS — OFFICIAL BONDS.
Section 31-1417 - CORPORATE POWERS AND DUTIES OF BOARD OF FIRE PROTECTION COMMISSIONERS.
Section 31-1419 - FIRE PROTECTION DISTRICT HAS LEGAL TITLE TO PROPERTY.
Section 31-1420 - PROCEDURE FOR SALE, CONVEYANCE AND DISPOSITION OF PROPERTY.
Section 31-1421 - COMPENSATION AND BENEFITS — EXPENSES — LIABILITY.
Section 31-1422 - BUDGET AND HEARING — NOTICE OF HEARING — PUBLIC INSPECTION.
Section 31-1423 - LEVY — RECOMMENDED LEVY — ELECTION.
Section 31-1424 - DUTIES OF COUNTY COMMISSIONERS.
Section 31-1426 - HANDLING OF DISTRICT FUNDS.
Section 31-1427 - INDEBTEDNESS PROHIBITED — EXCEPTIONS.
Section 31-1428 - CARRY OVER — FUND BALANCE.
Section 31-1429 - INCLUSION, ANNEXATION OR WITHDRAWAL OF AREA IN CITIES.
Section 31-1432 - CONSTRUCTION OF CHAPTER.
Section 31-1433 - CONTINUATION OF EXISTING DISTRICTS — VALIDATING ACTS OF OFFICERS.
Section 31-1434 - ANY DISSOLUTION.
Section 31-1435 - SEPARABILITY.
Section 31-1436 - NONLIABILITY OF AGENCY FOR DELAY IN REPORT OF FIRE — EXCEPTION.
Section 31-1437 - LIABILITY FOR INDEBTEDNESS OF FIRE PROTECTION DISTRICTS AFTER BOUNDARY CHANGES.