Article: Fitch Downgrades North Las Vegas, NV's $349MM LTGOs to 'AA-'; Outlook to Negative.

Article: Fund balance: new and improved.(Cover story)
Government Finance Review;  April 1, 2009 ;     700+ words ... ... statements that attracts more attention than fund balance. In February 2009, the Governmental ... GASB) issued GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type ... standard will not affect the calculation of fund balance, but will fundamentally alter the various ...

Article: FUND BALANCE REPORTING IN STATE AND LOCAL ...
The Journal of Government Financial Management;  April 1, 2007 ;     700+ words ... ... fund, have you ever wondered what a "Fund Balance Reserved for Contingencies" really ... day fund? How does it differ from a "Fund Balance Designated for Contingencies"? Would ... Standards Board (GASB), as part of its fund balance project, to support deliberation on ...

Article: GASB exposure draft on fund balance.(The Accounting ...
Government Finance Review;  April 1, 2008 ;     700+ words ... ... proposes to substantially change how fund balance is categorized. It also proposes guidance ... used. WHERE'S THE FIRE? The term fund balance has long been used in state and local ... distinguishing designated unreserved fund balance from undesignated unreserved fund ...

Article: Dispel the myths on general fund balance for local ...
Nation's Cities Weekly;  September 18, 2006 ;     700+ words ... ... seminars at the Congress of Cities and Exposition in Reno, Nev ... What is an adequate general fund balance?" Before addressing this ... myths. * Myth 1: The general fund balance is the same as the available ... balance. While the general fund balance includes cash, it also ...

Article: INTERNAL CONTROLS OVER ARMY GENERAL FUND, NOTE 3, 'FUND ...
US Fed News Service, Including US State News;  October 10, 2006 ;     700+ words ... ... the accounting and reporting of the Fund Balance With Treasury (FBWT) account should ... assist in its reporting of Note 3, "Fund Balance With Treasury," disclosures. BACKGROUND ... billion in total assets on its General Fund Balance Sheet as of June 30, 2005. The Army ...

Article: Fund balance merits debated
Barrington Courier-Review (IL);  January 1, 2004 ;     700+ words ... ... District 220 are discussing the merits of a fund balance policy. The district's long-term ... surplus to taxpayers. "I think the fund balance conversation, for us, is a good one ... Battle. "In my mind, the value of the fund balance is to provide a financial buffer for ...

Article: Leaders: Fund balance is king Careful money ...
The Milwaukee Journal Sentinel;  September 10, 2009 ;     700+ words ... ... the 2009 budget have worked out for the city. City Administrator Richard Maslowski said the budget ... without any furloughs or any need to dip into fund balance. The city's fund balance at the beginning of the year was $2,860,424 ...