| Committed fund balance ordinance | MTAS - Serving Tennessee City Officials

Summary:

A model ordinance based on GASB 54 requirements that creates a committed fund balance in order to ensure fund availability for the purchase of a specific item.

Author: Jaeckel, Gary

Media Type: Ordinance

Main Attachment(s):

committed fund ordinance.pdf (207.97 KB)

Subject(s):

Accounting--Fund balance
Municipal government--Finance

Current Availability: Public

Last Reviewed: 01/24/2023

Created: 06/15/2012

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Committed fund balance ordinance

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