714–Fund Balances

The School Board recognizes that money management comprises the foundational support of the whole school system. To make that support as effective as possible the School Board will provide for advance budget planning.

The School Board recognizes that fund balances must be maintained in accordance with the Government Accounting Standards Board (GASB)’s statement number 54. Fund balance categories to be maintained are non-spendable, restricted, committed, assigned, and unassigned.

714 Fund Balances .pdf, 74.9 KB; (Last Modified on March 3, 2023)