Budgetary Fund Balance Definition | Becker
Accounting Dictionary
Budgetary Fund Balance
Budgetary fund balance is the account that is credited when estimated revenues and transfers-in for the year are greater than appropriations and transfers?out for the year. It is debited when estimated revenues and transfers-in for the year are less than appropriations and transfers?out for the year. See also appropriations and transfers-in and transfers-out.
Related Terms:
Appropriations [BAR]Transfers-In [FARBAR]Transfers-Out [FARBAR]Back to Dictionary