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HTTP/1.1 200 OK Date: Tue, 14 Jul 2026 19:11:26 GMT Server: Apache Cache-Control: must-revalidate, no-cache, private X-Drupal-Dynamic-Cache: UNCACHEABLE (response policy) Content-language: en X-Content-Type-Options: nosniff X-Frame-Options: SAMEORIGIN Expires: Sun, 19 Nov 1978 05:00:00 GMT X-Generator: Drupal 11 (https://www.drupal.org) X-Drupal-Cache: UNCACHEABLE (response policy) Content-Length: 143317 Keep-Alive: timeout=5, max=98 Connection: Keep-Alive Content-Type: text/html; charset=UTF-8 Policy 7323 - Reserve and Surplus Funds | Kimberly School District
Policy 7323 - Reserve and Surplus Funds

Balances in the general fund at the end of the year shall be placed in a contingency reserve fund for the next fiscal year.

The Board shall invest with the State Treasurer contingency reserve monies. The interest from such investments shall be deposited into the general fund account. The treasurer has the authority to invest with the State Treasurer when a surplus of money exists.

Legal Reference:
Idaho Code 33-701 (10)

Policy History:
First Reading: April 27, 2004
Adopted on: September 16, 2004