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IDAHO STATUTES AND CODES
50-1005A ACCUMULATION OF FUND BALANCES.
MUNICIPAL CORPORATIONS
CHAPTER 10
FINANCES
50-1005A. Accumulation of fund balances. Cities 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 city operations on a cash basis. A fund balance is the excess of the assets of a fund over its liabilities and reserves.
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