Article 1 - UNIFORM MUNICIPAL FISCAL PROCEDURES
- Section 16-4-101 - Short title
- Section 16-4-102 - Definitions
- Section 16-4-103 - Budget requirements
- Section 16-4-104 - Preparation of budgets; contents; review; subsequent authorized projects
- Section 16-4-105 - Accumulated retained earnings or fund surplus; capital improvements reserve
- Section 16-4-106 - Property tax levy
- Section 16-4-107 - Authorized purchases or encumbrances
- Section 16-4-108 - Limitation on expenditures or encumbrances; documentation of expenditures
- Section 16-4-109 - Budget hearings
- Section 16-4-110 - Limitation on appropriations
- Section 16-4-111 - Adoption of budget
- Section 16-4-112 - Transfer of unencumbered or unexpended appropriation balances
- Section 16-4-113 - General fund budget increase
- Section 16-4-114 - Emergency expenditures
- Section 16-4-115 - Appropriations lapse; prior claims
- Section 16-4-116 - Transfer of special fund balances
- Section 16-4-117 - Interfund loans
- Section 16-4-118 - Special assessments
- Section 16-4-119 - Financial statements and reports; public inspection
- Section 16-4-120 - Prescribed accounting systems
- Section 16-4-121 - Required annual audits; conduct; expenses; commencement and completion; additional requirements for school audits
- Section 16-4-122 - Required annual audits; reports; contents and filing
- Section 16-4-123 - Examinations of audit reports; violations; malfeasance by public officers and employees
- Section 16-4-124 - Payment of expenses to conventions or meetings; required specific appropriation; violation
- Section 16-4-125 - Fiscal year for governmental entities; budget format for certain entities not subject to the Uniform Municipal Fiscal Procedures Act