{"data":{"id":"us-id/idaho-code-50-1005a","jurisdiction":"us-id","citation":"Idaho Code § 50-1005A","heading":"Accumulation of fund balances.","body":"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.","path":["TITLE 50 MUNICIPAL CORPORATIONS","CHAPTER 10 FINANCES"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title50/t50ch10/sect50-1005a/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:22:35Z","sha256":"e64dddd930ab86fffd5c6e0084eb644c8ea3ab735e952d4f13ec02594b2d6e9c","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-50-1004","next":"us-id/idaho-code-50-1006"},"notice":"GroundRules: Original legal text. Not legal advice."}