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Tolono, IL Code of Ordinances
TOLONO, ILLINOIS CODE OF ORDINANCES
ADOPTING ORDINANCE
TITLE I: GENERAL PROVISIONS
TITLE III: ADMINISTRATION
TITLE V: PUBLIC WORKS
TITLE VII: TRAFFIC CODE
TITLE IX: GENERAL REGULATIONS
TITLE XI: BUSINESS REGULATIONS
TITLE XIII: GENERAL OFFENSES
TITLE XV: LAND USAGE
TABLE OF SPECIAL ORDINANCES
PARALLEL REFERENCES
§ 34.01 ADOPTION OF ACCOUNTING STANDARDS.
   (A)   The village hereby adopts the financial formats and disclosures of Statement Number 34 of the Government Accounting Standards Board (GASB- 34) on a modified cash basis without a management discussion and analysis statement.
   (B)   (1)   All governmental funds shall be accounted for on a modified cash basis.
      (2)   All enterprise funds shall be accounted for on an accrual basis by an accounting firm.
(Res. 05-05, passed 6-7-2005)

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