71 Pa. Stat. § 222
Current through P.A. Acts 2023-32
The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:
"Surplus." A fiscal operating result which occurs in a fund at the end of a fiscal year, whereby expenditures, including tax refunds, are less than the fund's beginning balance, revenues and receipts and lapses during the same period.
71 P.S. § 222