Counties
Uniform Fiscal Procedures Act for Counties
Section 19
Encumbrance system.
     17-36-19.   Encumbrance system.
     Each county shall use an encumbrance system or other budgetary controls to ensure that no expenditure is made for any item of an appropriation unless there is a sufficient unencumbered balance in the appropriation and available funds, except in cases of an emergency as hereinafter provided in Section 17-36-27.

Amended by Chapter 73, 1983 General Session
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