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Title 4 . Education and Early Development
Chapter 9 . (Repealed)
Section 160. Fund balance

4 AAC 09.160. Fund balance

(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

AS 14.17.200


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Last modified 7/05/2006