TRANSFER OF FUNDS

1.      "Program budget" shall be defined as budgeted expenditures under a single function as reported to the Department of Education and Early Development according to their chart of accounts.  A program budget is always within one fund.

2.      A "line item" shall be defined as budgeted expenditures by a single object code within a function as reported to the Department of Education and Early Development according to their chart of accounts.

KETCHIKAN GATEWAY BOROUGH SCHOOL DISTRICT
Adoption Date:  9/7/2000