Chapter 36 - UNIFORM FISCAL PROCEDURES ACT FOR COUNTIES
- Section 17-36-1 - Title
- Section 17-36-2 - Purpose of chapter
- Section 17-36-3 - Definitions
- Section 17-36-3.5 - Fiscal period - Annual or biennial
- Section 17-36-4 - State auditor - Duties
- Section 17-36-5 - [Repealed]
- Section 17-36-6 - Required funds and accounts
- Section 17-36-7 - Basis of accounting
- Section 17-36-8 - Preparation of budgets
- Section 17-36-9 - Budget - Financial plan - Contents - Municipal services and capital projects funds
- Section 17-36-10 - Preparation of tentative budget
- Section 17-36-11 - Tentative budget - Public record prior to adoption
- Section 17-36-12 - Notice of budget hearing
- Section 17-36-13 - Public hearing on budget
- Section 17-36-14 - Adjustments to tentative budget
- Section 17-36-15 - Adoption of budget - Immunity
- Section 17-36-16 - Retained earnings - Accumulation - Restrictions - Disbursements
- Section 17-36-17 - Appropriations in final budget - Limitations
- Section 17-36-18 - Estimated revenue from property tax
- Section 17-36-19 - Encumbrance system
- Section 17-36-20 - Purchases or encumbrances by purchasing agent
- Section 17-36-21 - Expenditure limitation
- Section 17-36-22 - Transfer of unexpended appropriation balance by department
- Section 17-36-23 - Transfer of unexpended appropriation balance by governing body
- Section 17-36-24 - Budget appropriation reduction
- Section 17-36-26 - Increase in budgetary fund or county general fund - Public hearing - Notice
- Section 17-36-26.5 - Review of second year's budget for biennial budgets
- Section 17-36-27 - Emergency expenditures - Deficit
- Section 17-36-28 - Lapse of appropriations
- Section 17-36-29 - Special fund ceases - Transfer
- Section 17-36-30 - Interfund loans - Acquisition of issued unmatured bonds
- Section 17-36-31 - Tax levy - Amount
- Section 17-36-31.5 - Property taxes levied for specified services - Special revenue fund - Limitations on use - Collection, accounting, and expenditures
- Section 17-36-32 - Operating and capital budget - Expenditures
- Section 17-36-34 - Special assessment
- Section 17-36-35 - County officials - Profit from public funds
- Section 17-36-36 - Financial statements
- Section 17-36-37 - Finance officer - Annual financial statement - Contents
- Section 17-36-38 - Presentation of annual report by independent auditor
- Section 17-36-39 - Independent audits
- Section 17-36-40 - Notice that audit complete
- Section 17-36-41 - Analysis and evaluation of accounting practices and systems by state auditor - Regional accounting services
- Section 17-36-42 - [Repealed]
- Section 17-36-43 - Financial administration ordinance - Purposes
- Section 17-36-44 - Financial administration ordinance - Required provisions
- Section 17-36-45 - Internal control structure
- Section 17-36-46 - Reserve fund for capital improvements - Creation - Purpose - Limitation
- Section 17-36-47 - Reserve fund for capital improvements - Estimate of amount required - Tax levy - Accumulation from year to year - Restriction on use
- Section 17-36-48 - Reserve fund for capital improvements - Transfer to fund of unencumbered surplus county funds
- Section 17-36-49 - Reserve fund for capital improvements - Investment - Interest and income
- Section 17-36-50 - Reserve fund for capital improvements - Use for projects other than originally specified - Special election
- Section 17-36-51 - Establishment of tax stability and trust fund - Increase in tax levy
- Section 17-36-52 - Tax stability and trust fund - Deposit or investment of funds - Use of interest or other income
- Section 17-36-53 - Tax stability and trust fund - Amount in fund limited - Disposition of excess
- Section 17-36-54 - Tax stability and trust fund - Use of principal - Determination of necessity - Election - Exception
- Section 17-36-55 - Fees collected for construction approval - Approval of plans