17-36-2 - Purpose of chapter.
17-36-2. Purpose of chapter.
The purpose of this act is to codify and revise the law relating to county fiscal proceduresin order to establish uniform accounting, budgeting, and financial reporting procedures for allcounties. The act provides for the establishment of uniform procedures for the adoption andadministration of fiscal and optional performance budgets.
The act is intended to enable counties to make financial plans for both current and capitalexpenditures, to ensure that executive staffs administer their respective functions in accordancewith adopted budgets, and to provide taxpayers and investors with information about the financialpolicies and administration of the county in which they are interested.
Amended by Chapter 73, 1983 General Session