§ 10-6-101. Short title.

§ 10-6-102. Legislative intent -- Purpose of chapter.

§ 10-6-103. Applicability to all cities.

§ 10-6-104. Withholding of state money from cities not filing budget or complying with reporting or auditing requirements.

§ 10-6-105. Fiscal period -- Annual or biennial.

§ 10-6-106. Definitions. (Effective 5/13/2014)

§ 10-6-107. Uniform accounting system.

§ 10-6-108. Funds and account groups maintained.

§ 10-6-109. Budget required for certain funds -- Capital projects fund budget. (Effective 5/13/2014)

§ 10-6-110. Budget -- Contents -- Total of revenues to equal expenditures.

§ 10-6-111. Tentative budget to be prepared -- Contents -- Estimate of expenditures -- Budget message -- Review by governing body.

§ 10-6-112. Tentative budget and data -- Availability for public inspection.

§ 10-6-113. Budget -- Notice of hearing to consider adoption.

§ 10-6-114. Budget -- Public hearing on tentatively adopted budget.

§ 10-6-115. Budget -- Continuing authority of governing body.

§ 10-6-116. Accumulated fund balances -- Limitations -- Excess balances -- Unanticipated excess of revenues -- Reserves for capital improvements. (Effective 5/13/2014)

§ 10-6-117. Appropriations not to exceed estimated expendable revenue -- Determination of revenue -- Appropriations for existing deficits. (Effective 5/13/2014)

§ 10-6-118. Adoption of final budget -- Certification and filing.

§ 10-6-119. Budgets in effect for budget period -- Amendment -- Filing for public inspection.

§ 10-6-120. Property tax levy -- Amount in budget as basis for determining.

§ 10-6-121. Departmental expenditures -- Encumbrances -- Purchase order.

§ 10-6-122. Purchasing procedures and file of bids received and proof of advertisement -- Time for keeping.

§ 10-6-123. Expenditures or encumbrances in excess of appropriations prohibited -- Processing claims.

§ 10-6-124. Transfer of appropriation balance between accounts -- Excess expenditure within departments.

§ 10-6-125. Transfer of appropriation balance between departments in same fund.

§ 10-6-126. Reduction of total budget appropriation of department by resolution -- Notice to governing body.

§ 10-6-127. Review of individual fund budgets -- Hearing.

§ 10-6-128. Amendment and increase of individual fund budgets.

§ 10-6-129. Emergency expenditures. (Effective 5/13/2014)

§ 10-6-130. Lapse of appropriations -- Exceptions.

§ 10-6-131. Transfer of balances in special funds. (Effective 5/13/2014)

§ 10-6-132. Loans by one fund to another -- Acquiring bonds for investment. (Effective 5/13/2014)

§ 10-6-133. Property tax levy -- Time for setting -- Computation of total levy -- Apportionment of proceeds -- Maximum levy. (Effective 5/13/2014)

§ 10-6-134. Certification of ordinance or resolution setting levy.

§ 10-6-135. Operating and capital budgets. (Effective 5/13/2014)

§ 10-6-136. Increase in appropriations for operating and capital budget funds -- Notice.

§ 10-6-137. City recorder -- Office -- Meetings and records -- Certified records as evidence.

§ 10-6-138. City recorder to countersign contracts -- Indexed record of contracts.

§ 10-6-139. City auditor or recorder -- Bookkeeping duties -- Duties with respect to payment of claims.

§ 10-6-140. Warrants for payment of claims.

§ 10-6-141. City treasurer -- Duties generally.

§ 10-6-142. City treasurer -- Receipts for payment.

§ 10-6-143. City treasurer or deputy -- Duties with respect to issuance of checks.

§ 10-6-144. City treasurer -- Warrants -- Order of payment.

§ 10-6-145. City treasurer -- Special assessments -- Application of proceeds.

§ 10-6-146. City treasurer -- Deposit of city funds -- Commingling with personal funds unlawful -- Suspension from office.

§ 10-6-147. Quarterly financial reports -- First and second class cities.

§ 10-6-148. Monthly and quarterly financial reports -- Cities of the third, fourth, and fifth class.

§ 10-6-150. Annual financial reports -- Independent audit reports.

§ 10-6-151. Independent audit requirements.

§ 10-6-152. Notice that audit completed and available for inspection.

§ 10-6-154. Duties of state auditor -- Adoption and expansion of uniform system.

§ 10-6-156. State auditor to evaluate fiscal practices.

§ 10-6-157. Director of finance in certain cities and towns.

§ 10-6-158. Financial administration ordinance -- Adoption -- Purpose.

§ 10-6-159. Financial administration ordinance -- Provisions.

§ 10-6-160. Fees collected for construction approval. (Effective 5/13/2014)