Fund Balance 3700-3799
In This Section

Fund Balance

Fund Balance

Policies (P) and Regulations (R) addressing District Funds and Required Balances.

P 3700

Fund Balance

The purpose of this policy is to establish fund balance classifications and management in compliance with guidance received from the Governmental Accounting Standards Board (GASB).

R 3700 A

Procedures: Fund Balance

The purpose of this regulation is to establish the parameters and rules for determining, designating, managing and reporting on fund balance.