Title

Hot Topic: The New Fund Balance (2011)

Authors

Kay Stegall, Municipal Technical Advisory Service

Document Type

Bulletin

Publication Date

6-20-2011

Abstract

GASB 54: Fund Balance Reporting and Governmental Fund Type Definitions raises several issues related to the way cities now define governmental funds. The implementation date is for periods beginning after June 15, 2010, which means FYE 6/30/11. Includes a fund balance policy and a sample minimum fund balance policy.

Comments

#211

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Recommended Citation

Stegall, Kay, "Hot Topic: The New Fund Balance (2011)" (2011). MTAS Publications: Hot Topics.
https://trace.tennessee.edu/utk_mtastop/9