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.  

Legal Reference: 

            ALASKA STATUTES:
            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