§ 48-6431 – Financial authority of district
48-6431. Financial authority of district The district may generate monies for the benefit of the district by any of the following: 1. The transaction privilege tax levied pursuant to section 48-6432. 2. The sale of water or water rights that are owned by the district. 3. User fees for services provided by the district and […]
§ 48-6432 – Transaction privilege tax; administration; hearing; notice
48-6432. Transaction privilege tax; administration; hearing; notice A. If approved by the voters pursuant to section 48-6406, the board may levy a transaction privilege tax on the business of operating a municipal water delivery system in the district pursuant to this section. The tax shall not be levied at a rate of more than fifty […]
§ 48-6433 – Revenue bonds; issuance; hearing; notice
48-6433. Revenue bonds; issuance; hearing; notice A. The board may authorize, issue and sell negotiable revenue bonds for any lawful district purpose. The bonds may be in one or more series and may be secured by revenues received pursuant to this article. The bonds may have different dates, be payable in a medium and at […]
§ 48-4231 – County stadium district fund
48-4231. County stadium district fund A. The district treasurer shall maintain a county stadium district fund consisting of all monies received by the district, including: 1. Payments received from leasing, subleasing or renting property owned, leased or controlled by the district. 2. Revenues received by the district from admissions and concessions and other proceeds from […]
§ 48-6434 – Administrative and operations budgets; annual statement and audit
48-6434. Administrative and operations budgets; annual statement and audit A. On or before July 1 of each year, the district shall adopt an administrative budget for the next fiscal year. The budget shall consist of a complete statement of administrative expenditures from all monies during the past fiscal year and an estimate of the different […]
§ 48-4231.01 – Financial and performance audits of districts owning multipurpose facilities; appearance before joint committee on capital review
48-4231.01. Financial and performance audits of districts owning multipurpose facilities; appearance before joint committee on capital review A. Beginning in 2010 and every three years thereafter, the auditor general shall contract with an independent auditor to conduct a performance audit as defined in section 41-1278, including a financial audit, of each district organized under section […]
§ 48-6435 – Annual report
48-6435. Annual report A. The district shall make and submit to the president of the senate and the speaker of the house of representatives on or before December 1 of each year a report containing a full and complete description of all actions taken by the district during the preceding fiscal year to meet the […]
§ 48-4231.02 – Financial reports; database of expenditures
48-4231.02. Financial reports; database of expenditures A. Each district established pursuant to section 48-4202, subsection B shall maintain on its official website a database of expenditures made by the district. The database shall allow users to: 1. Search and aggregate payments by payee. 2. Search and aggregate payments by project. 3. Search and aggregate payments […]
§ 48-6436 – Special audit; report
48-6436. Special audit; report A. The auditor general shall perform a special audit of the upper San Pedro water district that covers the first five years of the district’s operation and the operation of the district’s organizing board. The audit is due and shall be completed within six months after the close of the district’s […]
§ 48-4232 – Annual budget
48-4232. Annual budget A. Not later than June 30 each year the board of directors shall hold a public hearing to adopt and submit to the clerk of the county board of supervisors a budget for the following fiscal year which shall include: 1. Receipts during the past fiscal year. 2. Expenditures during the past […]