17-63-301. Preparation of budgets.
The finance officer of each county shall prepare each budget period, in a format that complies with Sectionsand, a tentative budget for each of the following funds which are included in the county's system of accounts:
(1) county general fund;
(2) special revenue funds;
(3) debt service funds;
(4) capital project funds; and
(5) any other fund or funds for which a budget is required by the uniform system of budgeting, accounting, and reporting.