Rev 2001.03

"Basis of accounting" means when revenues,
expenditures, expenses, and transfers, and the related assets and liabilities,
are recognized in the accounts and reported in the financial statements.
Source. #5454, eff 8-28-92; ss by #6809, eff 7-21-98;
ss by #8686, eff 7-21-06; ss by #10675, eff 9-24-14; ss by #14072, eff 9-10-24