Part 6 - FISCAL PROCEDURES FOR SPECIAL DISTRICTS
- Section 17B-1-601 - Definitions
- Section 17B-1-602 - Fiscal year
- Section 17B-1-603 - Uniform accounting system
- Section 17B-1-604 - Funds and account groups maintained
- Section 17B-1-605 - Budget required for certain funds - Capital projects fund
- Section 17B-1-606 - Total of revenues to equal expenditures
- Section 17B-1-607 - Tentative budget to be prepared - Review by governing body
- Section 17B-1-608 - Tentative budget and data - Public records - Notice
- Section 17B-1-609 - Hearing to consider adoption - Notice
- Section 17B-1-610 - Public hearing on tentatively adopted budget
- Section 17B-1-611 - Continuing authority of governing body
- Section 17B-1-612 - Accumulated fund balances - Limitations - Excess balances - Unanticipated excess of revenues - Reserves for capital projects
- Section 17B-1-613 - Appropriations not to exceed estimated expendable revenue - Appropriations for existing deficits
- Section 17B-1-614 - Adoption of final budget - Certification and filing
- Section 17B-1-615 - Budgets in effect for budget year
- Section 17B-1-616 - Property tax levy - Amount in budget as basis for determining
- Section 17B-1-617 - Fund expenditures - Budget officer's duties
- Section 17B-1-618 - Purchasing procedures
- Section 17B-1-619 - Expenditures or encumbrances in excess of appropriations prohibited - Processing claims
- Section 17B-1-620 - Transfer of appropriation balance between accounts in same fund
- Section 17B-1-621 - Review of individual governmental fund budgets - Hearing
- Section 17B-1-622 - Amendment and increase of individual fund budgets
- Section 17B-1-623 - Emergency expenditures
- Section 17B-1-624 - Lapse of appropriations - Exceptions
- Section 17B-1-625 - Transfer of balances in special funds
- Section 17B-1-626 - Loans by one fund to another
- Section 17B-1-627 - Property tax levy - Time for setting - Computation of total levy - Apportionment of proceeds - Maximum levy
- Section 17B-1-628 - Certification of resolution setting levy
- Section 17B-1-629 - Operating and capital budgets
- Section 17B-1-630 - Increase in appropriations for operating and capital budget funds - Notice
- Section 17B-1-631 - District clerk - Meetings and records
- Section 17B-1-632 - District clerk - Bookkeeping duties
- Section 17B-1-633 - District treasurer - Duties generally
- Section 17B-1-634 - Receipts for payment
- Section 17B-1-635 - Duties with respect to checks and other payment mechanisms
- Section 17B-1-636 - Special assessments - Application of proceeds
- Section 17B-1-637 - Deposit of district funds - Commingling with personal funds unlawful - Suspension from office
- Section 17B-1-638 - Quarterly financial reports required
- Section 17B-1-639 - Annual financial reports - Audit reports
- Section 17B-1-640 - Audits required
- Section 17B-1-641 - Special district may expand uniform procedures - Limitation
- Section 17B-1-642 - Approval of district expenditures
- Section 17B-1-643 - Imposing or increasing a fee for service provided by special district
- Section 17B-1-644 - Definitions - Electronic payments - Fee
- Section 17B-1-645 - Residential fee credit