Categorizing Funds Across Fiscal Years
CATEGORIZING FUNDS ACROSS FISCAL YEARS
The School Board recognizes the need to classify fund balances and to set spending priorities. The Superintendent or designee shall ensure classification of fund balance components are in compliance with the Governmental Accounting Standards Board.
14.17.505 Fund balance in school operating fund
ALASKA ADMINISTRATIVE CODE
4 AAC 09.160 Fund balance
KETCHIKAN GATEWAY BOROUGH SCHOOL DISTRICT
Adoption Date: 7/13/2011