7-21-20.1. State and federal grants expended without budget–Publication. Any funds made available after the final budget is adopted by a county from state and federal grants for expenditure by the county shall be paid into the county treasury and may be expended without specific provision in the annual budget of the county. In this case […]
7-21-21. Supplemental budget for unanticipated disaster. In the event of an epidemic or disease or act of God, disaster, catastrophe, or accident, which results in damage to or destruction of any of the works, roads, buildings, or property of the county or any of its institutions or agencies, and the results of which have not […]
7-21-22. Supplemental budget to meet statutory obligations and indispensable functions of government–Notice and hearing. In the event of the passage and enactment of any law during a fiscal year and after the adoption of the annual budget for a following fiscal year, imposing some new obligation or duty upon a county, or in the event […]
7-21-23. Procedural requirements for supplemental budgets. All of the provisions of §§7-21-12 to 7-21-15, inclusive, with reference to the adoption of the resolution, signing of the resolution and budget, minute entries, and filing, shall apply to any supplemental budget made and adopted under the provisions of §7-21-21 or §7-21-22. Source: SL 1927, ch 79, §10; […]
7-21-24. Notice to county agencies of budget amounts. After the approval and adoption of the annual budget as provided in §7-21-12, and immediately after the approval and adoption of each supplemental budget, as provided in §7-21-21 or §7-21-22, the county auditor shall notify in writing before the beginning of the next fiscal year, each officer […]
7-21-25. Debts and liabilities exceeding appropriated amounts prohibited. Unless specially and expressly authorized by law, it shall be unlawful for the board of county commissioners or any member thereof, or for any officer of any county or any employee thereof in charge of any institution or agency of a county, to contract any indebtedness or […]
7-21-26. Excessive debts, liabilities, and payments void. All orders, authorizations, allowances, contracts, payments, or agreements or liabilities to pay, made or attempted to be made in violation of this chapter, shall be void and shall never be the foundation of a claim against any county or against any institution or agency thereof, and all warrants, […]
7-21-27. Personal liability of officers and employees creating or paying debts exceeding appropriated amounts. All officers, boards, and members of boards, employees, and all other persons authorizing, contracting, or incurring, or attempting to authorize, contract, or incur any indebtedness or liability for or in behalf of any county or any institution or agency thereof in […]
7-21-28. Liability for damages of officers and employees incurring debts exceeding appropriated amounts. All officers, boards, and members of boards, and employees of a county or any institution or agency thereof, authorizing, contracting, or incurring, or attempting to authorize, contract, or incur any indebtedness or liability for or in behalf of such county or institution […]
7-21-29. Proration of appropriations covering more than one year. In all cases where appropriations of money have heretofore or may hereafter be made for periods longer than one year, it shall be unlawful for the person or persons whose duty it is to expend such appropriation to audit, expend, or contract to pay more money […]
7-21-3. Auditor’s annual report of transactions for previous fiscal year. Not later than the first day in June in each year, the county auditor must make and present to the board for its use at the meeting thereof to be held in July for consideration of the annual budget for the following fiscal year a […]
7-21-30. Constructive knowledge of county financial condition and limitations. All officers, boards, and members of boards, and employees of every county and of all of its agencies and institutions and all other persons and corporations, shall be charged with notice of the financial condition of the county, and of all of its institutions and agencies, […]
7-21-32.1. Reimbursements from any budget activity added to the activity from which it was paid. Any reimbursements received for unanticipated expenditures charged to any budget activity may be considered a supplemental budget and added to the budget activity from which it was paid. The supplement shall be recorded in the minutes of the proceedings of […]
7-21-32.2. Transfer of appropriation for contingencies. No expenditures shall be charged to the line item authorized for by §7-21-6.1, but such appropriated amount may be transferred, by resolution of the board, to any other appropriation in which insufficient amounts were provided or for items for which no appropriation was provided. When transfers are made from […]
7-21-33. Uncollected taxes not considered asset in computing debt limitation. Whenever it shall be necessary to compute the indebtedness of a county or of any of its institutions or agencies, for bonding or other indebtedness purposes, delinquent taxes and taxes levied for the purposes set forth in the budget of the county shall not be […]
7-21-34. Borrowing from county funds against anticipated tax collections–Restoration of moneys borrowed. Whenever moneys shall have been actually provided for any funds of the county by a levy of taxes and such moneys shall not have been actually collected and covered into the county treasury but concerning the receipt of which moneys there can be […]
7-21-35. Annual determination of delinquent real estate taxes. The board of county commissioners must, at its regular meeting in January of each year, ascertain and determine the total amount of taxes levied by such county on all real estate payable during the fiscal year just ended and which remained delinquent and unpaid at the close […]
7-21-36. Annual determination of warrants, claims and liabilities outstanding. The board of county commissioners must also, at the same time, ascertain and determine the total amount of all warrants issued against each fund payable out of the appropriations for such fiscal year and which remain outstanding and unpaid at the close of such fiscal year […]
7-21-37. Certificates of indebtedness against delinquent taxes for payment of outstanding warrants, claims, and liabilities. For the purpose of providing funds for the payment of outstanding warrants and claims and liabilities, the board of county commissioners may, whenever the total amount of delinquent taxes for the preceding year on real estate payable into any fund […]
7-21-38. Form of certificates of indebtedness against delinquent tax fund. The certificates of indebtedness issued pursuant to §7-21-37 shall be in substantially the same form as warrants drawn against the general fund of the county, except that they shall be known as certificates of indebtedness and each shall recite in the body thereof that it […]
