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• This is an example of a stabilization arrangement as <br />defined by GASB 54. <br />• Stabilization amounts can only be reported as <br />restricted, committed or unassigned. <br />• Cash flow "reserve" is specific, but use of constraint <br />occurs routinely, therefore, cannot be classified as <br />restricted or committed. <br />L TADTGES REDPATH, LTD. <br />cuprneh�3ou um lairy¢s ncapmqua. u 1 Cedifled pblk Aeeonnlant5 <br />• Adopt fund balance policy/resolutions to ensure <br />the following are addressed: <br />— Minimum fund balance policy (to disclose cash flow <br />needs in notes) <br />— Flow assumptions <br />— Delegation of authority to assign <br />Copy^C111®3011 HLBTaulgeilledpalh,ttd L] <br />1 TAUTGES RiIEAPATH, LTD. <br />11/2/20114 <br />I <br />