17-36-37 - Budget officer -- Annual financial statement -- Contents.
17-36-37. Budget officer -- Annual financial statement -- Contents.
(1) The budget officer of each county, within 180 days after the close of each fiscalperiod or, for a county that has adopted a fiscal period that is a biennial period, within 180 daysafter both the midpoint and the close of the fiscal period, except as provided by Section17-36-38, shall prepare and make available to the governing body an annual financial reportwhich shall contain:
(a) a statement of revenues and expenditures and a comparison with the budget of thegeneral fund, similar statements of all other funds for which budgets are required, and statementsof revenues and expenditures or of income and expense, as the case may be, of all other operatingfunds of the county;
(b) a balance sheet of each fund and a combined balance sheet of all funds as of:
(i) for a county that has adopted a fiscal period that is a biennial period, the midpoint andthe close of the fiscal period; and
(ii) for each other county, the close of the fiscal period; or
(c) any other reports the governing body may require, including work performance data,tax levies, taxable values, details of bonded indebtedness, and historical facts of interest to thegoverning body and the public.
(2) Copies of the annual report shall be furnished to the state auditor and made a matterof public record in the office of the budget officer.
Amended by Chapter 323, 2009 General Session