Title 5, Counties

(a) The director of accounts and budgets shall make a report at the end of each month showing the condition of the budget. (b) (1) The report shall show for each item of appropriation, or allotment of each item of appropriation, or both, the total expenditures for the month and t…

Any official or employee of the county, or of any institution or agency thereof, who fails or refuses to perform the duties required of that official or employee by this part, or who fails or refuses otherwise to conform to this part, commits a Class C misdemeanor and is subject …

This part shall not apply to county school funds for any purpose, the county board of education, and the county director of schools unless approved by the commissioner of education.

(a) It is not the intent of this part to repeal or supersede any private or local law concerning budgeting systems. (b) This part is not exclusive and shall not prevent the adoption of amendments to existing special or local laws pertaining to county budgeting systems, or the ena…

This part shall be known and may be cited as the “Local Option Budgeting Law of 1993” and applies only to any county having adopted its provisions by approval by a two-thirds (⅔) vote of the county legislative body.

(1) As used in this part, unless the context otherwise requires:(1) “Budget committee” refers only to a budget committee created by law, such as being created according to the County Financial Management System of 1981, compiled in chapter 21 of this title, the County Budgeting L…

This part applies to each department, office or agency funded, in whole or in part, from county appropriations. Nevertheless, with regard to entities receiving county funds pursuant to § 5-9-109, only the requested county appropriation and expenditures of county funds shall be in…

Nothing in this part shall be construed as precluding the duties of the comptroller of the treasury or the comptroller's designee pursuant to §§ 9-11-116 and 9-21-403.

If a county included in this part has adopted the County Financial Management System of 1981, compiled in chapter 21 of this title, the County Budgeting Law of 1957, compiled in part 1 of this chapter, or private acts, and such county does not revoke or repeal such act, in the ev…

The county mayor of each county shall furnish to the head of each department, office or agency covered by this part, on or before February 1 of each year, budget forms on which to submit a proposed budget. Such forms shall contain the minimum requirements prescribed by the comptr…

The county mayor shall furnish to the director of schools and to the chief administrative officer of the county highway department an estimate of the amount of revenue to be generated by one cent (1¢) of the county property tax for each taxing jurisdiction for the ensuing fiscal …

(a) The head of each department, office or agency covered by this part shall provide the county mayor or, if a director of accounts and budgets, director of finance, or similar person is provided by law, then to such official, with a proposed budget document on the budget forms o…

(a) On or before June 1 of each year, the county mayor or budget committee shall consolidate and review the various department, office and agency budgets, and other proposed appropriations, if any. Any change in the budget proposed by the county mayor or budget committee shall be…

(a) The county legislative body shall each year adopt a budget, tax rate and appropriation resolution on or before twelve o'clock (12:00) midnight of the earlier of the date provided in any private act, or applicable under the County Financial Management System of 1981, compiled …

The budget shall have attached to it any court order or letter of agreement setting forth the number of authorized deputies and assistants pursuant to title 8, chapter 20, for the trustee, clerks of courts, register of deeds, county clerk and sheriff. Nothing in this part preclud…

When the budget has been adopted, whether by action of the county legislative body or by operation of law, any budget amendment requested by any department to appropriate local, state or federal revenues, received in excess of the estimates used to adopt the budget, may be approv…

(a) (1) Amendments to line items within a major category of the budget may be made by the official or department head of the office or department whose budget is to be amended, including those county officials named in § 5-12-211, and by the assessor of property, upon written not…

Any appropriation for capital expenditures to be financed by long-term debt shall not be expended or obligated until the issuance of the long-term debt has been approved by the county legislative body and the comptroller of the treasury or the comptroller's designee as required b…

(a) If at any time the county mayor determines that the revenues or other resources are, with respect to any fund, less than was anticipated in the adopted budget, or if unanticipated expenditures arise that will likely create a budget deficit, the county mayor, upon certificatio…

If good cause is shown, such as, but not limited to, a reappraisal of property within the county, the comptroller of the treasury may, notwithstanding any law to the contrary, modify any dates required under this part in a particular county.

The county legislative body may, in its discretion and with the approval of the county mayor, county board of education, or chief administrative officer of the county highway department whose budget is affected, create a reservation of fund balance for such revenue fluctuations f…

This chapter shall be known as the “County Fiscal Procedure Law of 1957.”

(a) This chapter shall be local in effect and shall become effective in a particular county upon the contingency of a two-thirds (⅔) vote of the county legislative body or other governing body of the county approving this law, or upon the contingency of the majority of the voters…

(a) The county mayor of any county that has adopted this part shall appoint, with the approval of the county legislative body or other governing body, a director of accounts and budgets who shall be a county employee. (b) The director of accounts and budgets shall be qualified by…

(a) There shall be set up and maintained in the office of the director of accounts and budgets a system of fiscal procedure, control and centralized accounting, set out and described in this section, which shall be under the administrative control and direction of the director; b…

(a) It is the duty of the director of accounts and budgets to:(1) Post and otherwise keep the records of the central accounting system;(2) Verify all bills, invoices, payrolls and claims against the county before payment; and(3) Check the settlements and reports of the various of…

Excepting taxes such as the county trustee is authorized to collect, the payment of all moneys to the county trustee by any collectors authorized by statute, or by anyone on account due the county, shall be made only by issuance of a receivable warrant signed by the county mayor …

(a) Before any obligation against the county shall be paid or any disbursement warrant or voucher issued therefor, a detailed invoice or statement approved by the head of the office, department or agency for which the obligation was made shall be filed with the director of accoun…

(a) Each official, office, department, institution, agency, board, committee, commission or employee of the county shall furnish such information and make such reports as may be required to properly maintain the central accounting system and fiscal procedures herein authorized an…

Any official named in this chapter, or any other official, agent or employee of the county who fails or refuses to perform the duties required of that official, agent or employee under this chapter, or who otherwise fails or refuses to conform to this chapter, commits a Class C m…

This chapter shall not apply to county school funds for any purpose, the county board of education, and the county director of schools unless approved by the commissioner of education.

This chapter is not exclusive and shall not prevent the adoption of amendments to existing special or local laws pertaining to fiscal procedure, control and accounting, or the enactment of special or local acts creating central accounting systems, fiscal procedures, and offices o…

This part shall be known and may be cited as the “County Purchasing Law of 1957.”

(a) This part shall be local in effect and shall become effective in a particular county upon the contingency of a two-thirds (⅔) vote of the county legislative body or other governing body of the county approving this law, or upon the contingency of the majority of the voters ca…

(a) The county mayor of any county that has adopted this part shall appoint, with the approval of the county legislative body or other governing body, a purchasing agent who shall be a county employee. (b) A purchasing agent shall be qualified by training and experience to perfor…

(a) Necessary office space and equipment for the use of the purchasing agent shall be provided and maintained at the county seat of such county. (b) Such office shall be open for business during the usual hours observed by other officials of the county government.

(1) The county purchasing agent has exclusive power and it is the purchasing agent's duty to:(1) Contract for and purchase all supplies, materials, equipment and contractual services required by each and every official, agency, office, department or employee of the county governm…

(a) A county purchasing commission is hereby created. (b) (1) The commission shall consist of five (5) members, one (1) of whom shall be the county mayor; the remaining four (4) shall be appointed by the county mayor with the approval of the county governing body.(2) The members …

(1) The county purchasing agent, with the assistance of the county purchasing commission, shall adopt, promulgate, and may from time to time amend, rules and regulations for the purchase of supplies, materials, equipment and contractual services and specifically for the following…

(a) (1) All purchases of and contracts for purchases of supplies, materials, equipment and contractual services, and all contracts for the lease or rental of equipment, and all sales of county-owned property that has become surplus, obsolete or unusable, shall be based wherever p…

Except in emergencies, no order for delivery on a contract or open market order for supplies, materials, equipment or contractual services for any county department or agency shall be awarded unless it shall be first certified by the director of accounts and budgets, or other cou…

(a) The county purchasing agent may authorize any department or agency of the county government to purchase in the open market, without filing requisition or estimate, any supplies, materials or equipment for immediate delivery in actual emergencies arising from unforeseen causes…

(a) Each purchase order or contract issued or executed pursuant to this chapter shall be evidenced by a written order signed by the county purchasing agent, which shall give all significant details respecting such order or contract. (b) A copy of such order shall be furnished the…

(a) It is the duty of the county purchasing agent to:(1) Classify the requirements of the county government for supplies, materials and equipment;(2) Adopt as standards the smallest number of quantities, sizes and varieties of such supplies, materials and equipment consistent wit…

The county shall be liable for the payment of all purchases of supplies, materials, equipment and contractual service made in accordance with this chapter, but shall not be liable for the payment of such purchases made contrary to its provisions.

(a) The county purchasing agent, members of the county purchasing commission, members of the county legislative body, and other officials of the county shall not:(1) Have a direct interest in a contract or purchase order for supplies, materials, equipment, or contractual services…