Idaho § 31-1605A - Authorization for counties to operate on a cash basis
Full text of Idaho Idaho Statutes § 31-1605A — Authorization for counties to operate on a cash basis, with citation guidance and answers to common questions.
§ 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.
[31-1605A, added 1976, ch. 45, sec. 14, p. 133; am. 1995, ch. 61, sec. 19, p. 143.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 31-1605A
What does Idaho Statutes § 31-1605A cover?
Section 31-1605A ("Authorization for counties to operate on a cash basis") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 31-1605A?
A common citation format is "Idaho Statutes § 31-1605A" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 31-1605A apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.