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(a) Eligible reserves in the year-end fund balance in a school's operating fund may be only in the following categories:
(1) encumbrances,
(2) inventory,
(3) prepaid expenses including fuel,
(4) retirement incentive program,
(5) self-insurance, and
(6) federal impact aid received in response to the application submitted during the fiscal year of the audit under 4 AAC 09.130.
(b) Other uses of a school's balance must be listed under the unreserved portion of the fund balance as "designations".
History: Eff. 12/13/87, Register 104; am 8/5/90, Register 115
Authority: AS 14.17.082
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Last modified 7/05/2006