Alaska Administrative Code
Title 4 - Education and Early Development
Chapter 09 - State Support of Schools
Article 2 - School Operating Fund
4 AAC 09.160 - Fund balance
Current through November 28, 2024
(a) All money in the year-end fund balance of a district's school operating fund are subject to the 10 percent limit described in AS 14.17.505(a), except for money in the following five categories:
(b) A district shall include in the report required under 4 AAC 06.121(5) (A) a schedule that identifies the amount of money in the categories listed in (a) of this section.
(c) For purposes of AS 14.17.505(a), "unreserved portion of the year-end fund balance of a school operating fund" means the portion of the fund balance remaining after the deduction of the items listed in (a) of this section.
Authority:AS 14.03.320
AS 14.17.505
AS 14.17.920