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IDAHO STATUTES AND CODES
31-1428 CARRY OVER -- FUND BALANCE.
COUNTIES AND COUNTY LAW
CHAPTER 14
FIRE PROTECTION DISTRICT
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.
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