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Section 16-4-101 - Short Title. - 16-4-101. Short title. This act shall be known and may...
Section 16-4-102 - Definitions. - 16-4-102. Definitions. (a) As used in this act: (i) "AICPA"...
Section 16-4-103 - Budget Requirements. - 16-4-103. Budget requirements. (a) Municipal budgets are required each fiscal...
Section 16-4-104 - Preparation of Budgets; Contents; Review; Subsequent Authorized Projects. - 16-4-104. Preparation of budgets; contents; review; subsequent authorized projects. (a)...
Section 16-4-105 - Accumulated Retained Earnings or Fund Surplus; Capital Improvements Reserve. - 16-4-105. Accumulated retained earnings or fund surplus; capital improvements reserve....
Section 16-4-106 - Property Tax Levy. - 16-4-106. Property tax levy. The amount of estimated revenue from...
Section 16-4-107 - Authorized Purchases or Encumbrances. - 16-4-107. Authorized purchases or encumbrances. All purchases or all encumbrances...
Section 16-4-108 - Limitation on Expenditures or Encumbrances; Documentation of Expenditures. - 16-4-108. Limitation on expenditures or encumbrances; documentation of expenditures. (a)...
Section 16-4-109 - Budget Hearings. - 16-4-109. Budget hearings. (a) A summary of the proposed budget...
Section 16-4-110 - Limitation on Appropriations. - 16-4-110. Limitation on appropriations. The governing body of a municipality...
Section 16-4-111 - Adoption of Budget. - 16-4-111. Adoption of budget. (a) Within twenty-four (24) hours of...
Section 16-4-112 - Transfer of Unencumbered or Unexpended Appropriation Balances. - 16-4-112. Transfer of unencumbered or unexpended appropriation balances. At the...
Section 16-4-113 - General Fund Budget Increase. - 16-4-113. General fund budget increase. The budget of the general...
Section 16-4-114 - Emergency Expenditures. - 16-4-114. Emergency expenditures. If the governing body determines an emergency...
Section 16-4-115 - Appropriations Lapse; Prior Claims. - 16-4-115. Appropriations lapse; prior claims. All appropriations excluding appropriations for...
Section 16-4-116 - Transfer of Special Fund Balances. - 16-4-116. Transfer of special fund balances. If the necessity to...
Section 16-4-117 - Interfund Loans. - 16-4-117. Interfund loans. The governing body may authorize interfund loans...
Section 16-4-118 - Special Assessments. - 16-4-118. Special assessments. Money received by the municipal treasurer from...
Section 16-4-119 - Financial Statements and Reports; Public Inspection. - 16-4-119. Financial statements and reports; public inspection. (a) The budget...
Section 16-4-120 - Prescribed Accounting Systems. - 16-4-120. Prescribed accounting systems. (a) Each municipality shall maintain their...
Section 16-4-121 - Required Annual Audits; Conduct; Expenses; Commencement and Completion; Additional Requirements for School Audits. - 16-4-121. Required annual audits; conduct; expenses; commencement and completion; additional...
Section 16-4-122 - Required Annual Audits; Reports; Contents and Filing. - 16-4-122. Required annual audits; reports; contents and filing. (a) Audit...
Section 16-4-123 - Examinations of Audit Reports; Violations; Malfeasance by Public Officers and Employees. - 16-4-123. Examinations of audit reports; violations; malfeasance by public officers...
Section 16-4-124 - Payment of Expenses to Conventions or Meetings; Required Specific Appropriation; Violation. - 16-4-124. Payment of expenses to conventions or meetings; required specific...
Section 16-4-125 - Fiscal Year for Governmental Entities; Budget Format for Certain Entities Not Subject to the Uniform Municipal Fiscal Procedures Act. - 16-4-125. Fiscal year for governmental entities; budget format for certain...