§ 23.109  FUND BALANCE
   The fund balance available for appropriation shall be limited to the amount by which cash is estimated to exceed liabilities at the beginning of the budget year. This estimate shall be reviewed by the budget officer as soon as practical after the end of the current fiscal year when the actual “fund balance” is determined. At this time, the estimates of revenue and authorized appropriations shall be revised if necessary.
(Ord. 2016-7, passed 8-9-16)