{"data":{"id":"us-id/idaho-code-31-1428","jurisdiction":"us-id","citation":"Idaho Code § 31-1428","heading":"Carry over — Fund balance.","body":"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.","path":["TITLE 31 COUNTIES AND COUNTY LAW","CHAPTER 14 FIRE PROTECTION DISTRICT"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title31/t31ch14/sect31-1428/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:18:49Z","sha256":"713ce295a0c04202153628661c4299e6502768b038a93de78b58cd01cdf7ee50","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-31-1427","next":"us-id/idaho-code-31-1429"},"notice":"GroundRules: Original legal text. Not legal advice."}