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