Title 17 Chapter 36

Title 17Counties (Download: PDF | RTF | WordPerfect) (Download Future Chapters: PDF | RTF | WordPerfect)
Chapter 36Uniform Fiscal Procedures Act for Counties (Download: PDF | RTF | WordPerfect)
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Section 1 Title.
Section 2 Purpose of chapter.
Section 3 Definitions.
Section 3.5 Fiscal period -- Annual or biennial.
Section 4 State auditor -- Duties.
Section 6 Required funds and accounts.
Section 7 Basis of accounting.
Section 8 Preparation of budgets.
Section 9 Budget -- Financial plan -- Contents -- Municipal services and capital projects funds.
Section 10 Preparation of tentative budget.
Section 10.1 Preparation of tentative budget.
Section 11 Tentative budget -- Public record prior to adoption.
Section 11.1 Tentative budget -- Public record prior to adoption.
Section 12 Notice of budget hearing.
Section 13 Public hearing on budget.
Section 14 Adjustments to tentative budget.
Section 15 Adoption of budget -- Immunity.
Section 15.1 Adoption of budget.
Section 16 Retained earnings -- Accumulation -- Restrictions -- Disbursements.
Section 17 Appropriations in final budget -- Limitations.
Section 18 Estimated revenue from property tax.
Section 19 Encumbrance system.
Section 20 Purchases or encumbrances by purchasing agent.
Section 20.1 Purchases or encumbrances by purchasing agent.
Section 21 Expenditure limitation.
Section 22 Transfer of unexpended appropriation balance by department.
Section 23 Transfer of unexpended appropriation balance by governing body.
Section 24 Budget appropriation reduction.
Section 26 Increase in budgetary fund or county general fund -- Public hearing.
Section 26.5 Review of second year's budget for biennial budgets.
Section 27 Emergency expenditures -- Deficit.
Section 28 Lapse of appropriations.
Section 29 Special fund ceases -- Transfer.
Section 30 Interfund loans -- Acquisition of issued unmatured bonds.
Section 31 Tax levy -- Amount.
Section 32 Operating and capital budget -- Expenditures.
Section 34 Special assessment.
Section 35 County officials -- Profit from public funds.
Section 36 Financial statements.
Section 37 Budget officer -- Annual financial statement -- Contents.
Section 38 Presentation of annual report by independent auditor.
Section 39 Independent audits.
Section 40 Notice that audit complete.
Section 41 Analysis and evaluation of accounting practices and systems by state auditor -- Regional accounting services.
Section 43 Financial administration ordinance -- Purposes.
Section 43.1 Financial administration ordinance -- Purposes.
Section 44 Financial administration ordinance -- Required provisions.
Section 45 Internal control structure.
Section 46 Reserve fund for capital improvements -- Creation -- Purpose -- Limitation.
Section 47 Reserve fund for capital improvements -- Estimate of amount required -- Tax levy -- Accumulation from year to year -- Restriction on use.
Section 48 Reserve fund for capital improvements -- Transfer to fund of unencumbered surplus county funds.
Section 49 Reserve fund for capital improvements -- Investment -- Interest and income.
Section 50 Reserve fund for capital improvements -- Use for projects other than originally specified -- Special election.
Section 51 Establishment of tax stability and trust fund -- Increase in tax levy.
Section 52 Tax stability and trust fund -- Deposit or investment of funds -- Use of interest or other income.
Section 53 Tax stability and trust fund -- Amount in fund limited -- Disposition of excess.
Section 54 Tax stability and trust fund -- Use of principal -- Determination of necessity -- Election.
Section 55 Fees collected for construction approval.
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