Rev 2001.11

"Fund" means a fiscal and accounting entity with a
self-balancing set of accounts which is:
(a) Used to
record cash and other financial resources, with all related liabilities and
residual equities or balances, and changes therein; and
(b) Segregated
for the purpose of carrying on specific activities or attaining certain
objectives in accordance with applicable restrictions or limitations
as provided by statute and related administrative rules.
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 (from