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.
History:
[31-1605A, added 1976, ch. 45, sec. 14, p. 133; am. 1995, ch. 61, sec. 19, p. 143.]
Structure Idaho Code
Title 31 - COUNTIES AND COUNTY LAW
Chapter 16 - COUNTY BUDGET LAW
Section 31-1601 - COMMENCEMENT OF COUNTY FISCAL YEAR.
Section 31-1602 - DUTIES OF BUDGET OFFICER — ESTIMATE OF EXPENSES.
Section 31-1603 - SUGGESTED BUDGET — CONTENTS.
Section 31-1604 - APPROVAL OF TENTATIVE APPROPRIATIONS — NOTICE — FINAL APPROPRIATIONS.
Section 31-1605A - AUTHORIZATION FOR COUNTIES TO OPERATE ON A CASH BASIS.
Section 31-1608 - EXPENDITURES TO MEET EMERGENCY.
Section 31-1609 - LAPSE OF APPROPRIATIONS — INCOMPLETE IMPROVEMENTS.