Title 31 — COUNTIES AND COUNTY LAW

31-1601. Commencement of county fiscal year. The fiscal year of each county of this state shall commence on the first day of October of each year.

31-1602. Duties of budget officer — Estimate of expenses. (1) The county auditor of each county in this state shall be the budget officer of his county and, as such budget officer, it shall be his duty to compile and prepare a preliminary budget for consideration by the county co…

31-1603. Suggested budget — Contents. Upon the receipt by the county budget officer of the estimates and information from all offices, departments, services, agencies and institutions of the county, or the preparation thereof by said budget officer, as hereinabove provided, said …

31-1604. Approval of tentative appropriations — Notice — Final appropriations. (1) The suggested budget prepared by the county budget officer as provided in this chapter, together with the estimates and information furnished by the various offices, departments, services, agencies…

31-1605. Hearing upon budget appropriations — Adoption of final budget — Fixing of levies — General reserve appropriation. On or before the Tuesday following the first Monday in September of each year the board of county commissioners shall meet at the time and place designated i…

31-1605A. Authorization for counties to operate on a cash basis. Counties may accumulate fund balances at the end of a fiscal year and carry over such fund balances into the ensuing fiscal year sufficient to achieve or maintain county operations on a cash basis. A fund balance is…

31-1606. Expenditure limited by appropriations — Road and bridge appropriations — Increase of salaries. (1) The estimates of expenditures as classified in each of the three (3) general classes, "salaries," "benefits" and "detail of other expenses," required in section 31-1602, Id…

31-1607. Expenditures financed by bond issue — Expenditures in excess of appropriations — Liability of officers. Where any budget shall contain an expenditure program to be financed from a bond issue to be authorized thereafter, no such expenditures shall be made or incurred unti…

31-1608. Expenditures to meet emergency. Upon the happening of any emergency caused by fire, flood, explosion, storm, epidemic, riot or insurrection, or for the immediate preservation of order or of public health or for the restoration to a condition of usefulness of public prope…

31-1609. Lapse of appropriations — Incomplete improvements. All appropriations, other than appropriations for incompleted improvements in progress of construction, shall lapse at the end of the fiscal year; provided, that the appropriation accounts may remain open until the first…

31-1611. Quarterly statements. On or before the last day of January, April, July and October in each fiscal year, the county budget officer shall submit to the board of county commissioners a statement showing the expenditures and liabilities against each separate budget appropri…

31-1613. Separability. If any section, subsection, sentence, clause or phrase of this act is, for any reason, held to be unconstitutional, such decision shall not affect the validity of the remaining portions of this act.