Part 5 - FISCAL PROCEDURES FOR INTERLOCAL ENTITIES

Section 11-13-501 - Definitions
Section 11-13-502 - Application - Conflicts with federal law - Other applicable law
Section 11-13-503 - Fiscal year
Section 11-13-504 - Uniform accounting system
Section 11-13-505 - Funds and account groups maintained
Section 11-13-506 - Budget required for certain funds - Capital projects fund
Section 11-13-507 - Total of revenues to equal expenditures
Section 11-13-508 - Tentative budget to be prepared - Review by governing body
Section 11-13-509 - Hearing to consider adoption - Notice
Section 11-13-510 - Public hearing on tentatively adopted budget
Section 11-13-511 - Continuing authority of governing body
Section 11-13-512 - Accumulated fund balances - Limitations - Excess balances - Unanticipated excess of revenues - Reserves for capital projects
Section 11-13-513 - Appropriations not to exceed estimated expendable revenue - Appropriations for existing deficits
Section 11-13-514 - Adoption of final budget - Certification and filing
Section 11-13-515 - Budgets in effect for budget year
Section 11-13-516 - Purchasing procedures
Section 11-13-517 - Expenditures or encumbrances in excess of appropriations prohibited
Section 11-13-518 - Transfer of appropriation balance between accounts in same fund
Section 11-13-519 - Review of individual governmental fund budgets - Hearing
Section 11-13-520 - Amendment and increase of individual fund budgets
Section 11-13-521 - Emergency expenditures
Section 11-13-522 - Lapse of appropriations - Exceptions
Section 11-13-523 - Loans by one fund to another
Section 11-13-524 - Operating and capital budgets for proprietary funds
Section 11-13-525 - Increase in appropriations for operating and capital budget fund - Notice
Section 11-13-526 - Deposit of interlocal entity funds - Commingling with personal funds prohibited - Suspension from office
Section 11-13-527 - Quarterly financial reports required
Section 11-13-528 - Annual financial reports - Audit reports
Section 11-13-529 - Audits required
Section 11-13-530 - Interlocal entity may expand uniform procedures - Limitation
Section 11-13-531 - Imposing or increasing a fee for service provided by interlocal entity
Section 11-13-532 - Residential fee credit