§ 17-36-1. Title.

§ 17-36-2. Purpose of chapter.

§ 17-36-3. Definitions.(Effective 1/1/2015)

§ 17-36-3.5. Fiscal period -- Annual or biennial.

§ 17-36-4. State auditor -- Duties.

§ 17-36-6. Required funds and accounts. (Effective 5/13/2014)

§ 17-36-7. Basis of accounting.

§ 17-36-8. Preparation of budgets. (Effective 5/13/2014)

§ 17-36-9. Budget -- Financial plan -- Contents -- Municipal services and capital projects funds.(Effective 1/1/2015)

§ 17-36-10. Preparation of tentative budget.(Effective 1/1/2015)

§ 17-36-11. Tentative budget -- Public record prior to adoption.(Effective 1/1/2015)

§ 17-36-12. Notice of budget hearing.

§ 17-36-13. Public hearing on budget.

§ 17-36-14. Adjustments to tentative budget.

§ 17-36-15. Adoption of budget -- Immunity.(Effective 1/1/2015)

§ 17-36-16. Retained earnings -- Accumulation -- Restrictions -- Disbursements. (Effective 5/13/2014)

§ 17-36-17. Appropriations in final budget -- Limitations.

§ 17-36-18. Estimated revenue from property tax.

§ 17-36-19. Encumbrance system.

§ 17-36-20. Purchases or encumbrances by purchasing agent.(Effective 1/1/2015)

§ 17-36-21. Expenditure limitation.

§ 17-36-22. Transfer of unexpended appropriation balance by department.

§ 17-36-23. Transfer of unexpended appropriation balance by governing body.

§ 17-36-24. Budget appropriation reduction.

§ 17-36-26. Increase in budgetary fund or county general fund -- Public hearing. (Effective 5/13/2014)

§ 17-36-26.5. Review of second year's budget for biennial budgets.

§ 17-36-27. Emergency expenditures -- Deficit. (Effective 5/13/2014)

§ 17-36-28. Lapse of appropriations.

§ 17-36-29. Special fund ceases -- Transfer. (Effective 5/13/2014)

§ 17-36-30. Interfund loans -- Acquisition of issued unmatured bonds. (Effective 5/13/2014)

§ 17-36-31. Tax levy -- Amount. (Effective 5/13/2014)

§ 17-36-32. Operating and capital budget -- Expenditures.(Effective 1/1/2015)

§ 17-36-34. Special assessment.

§ 17-36-35. County officials -- Profit from public funds.

§ 17-36-36. Financial statements. (Effective 5/13/2014)

§ 17-36-37. Budget officer -- Annual financial statement -- Contents. (Effective 5/13/2014)

§ 17-36-38. Presentation of annual report by independent auditor.

§ 17-36-39. Independent audits. (Effective 5/13/2014)

§ 17-36-40. Notice that audit complete.

§ 17-36-41. Analysis and evaluation of accounting practices and systems by state auditor -- Regional accounting services.

§ 17-36-43. Financial administration ordinance -- Purposes.(Effective 1/1/2015)

§ 17-36-44. Financial administration ordinance -- Required provisions.(Effective 1/1/2015)

§ 17-36-45. Internal control structure.

§ 17-36-46. Reserve fund for capital improvements -- Creation -- Purpose -- Limitation.

§ 17-36-47. Reserve fund for capital improvements -- Estimate of amount required -- Tax levy -- Accumulation from year to year -- Restriction on use.

§ 17-36-48. Reserve fund for capital improvements -- Transfer to fund of unencumbered surplus county funds.

§ 17-36-49. Reserve fund for capital improvements -- Investment -- Interest and income.

§ 17-36-50. Reserve fund for capital improvements -- Use for projects other than originally specified -- Special election.

§ 17-36-51. Establishment of tax stability and trust fund -- Increase in tax levy. (Effective 5/13/2014)

§ 17-36-52. Tax stability and trust fund -- Deposit or investment of funds -- Use of interest or other income. (Effective 5/13/2014)

§ 17-36-53. Tax stability and trust fund -- Amount in fund limited -- Disposition of excess. (Effective 5/13/2014)

§ 17-36-54. Tax stability and trust fund -- Use of principal -- Determination of necessity -- Election. (Effective 5/13/2014)

§ 17-36-55. Fees collected for construction approval. (Effective 5/13/2014)