11-23-02. Auditor to prepare budget of county expenditures. (Effective through
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/nd/title-11/chapter-11-23-county-budget/11-23-02·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
June 30, 2029)
The county auditor shall prepare an annual budget for the general fund, each special revenue fund, and each debt service fund of the county in the form prescribed by the state auditor. The budget must set forth specifically:
1. The detailed breakdown of the estimated revenues and appropriations requested for
each fund for the ensuing year.
2. The detailed breakdown of the revenues and expenditures for each fund for the
preceding year.
3. The detailed breakdown of estimated revenues and expenditures for each fund for the
current year.
4. The transfers in or out for each fund for the preceding year and the estimated transfers
in or out for the current year and the ensuing year.
5. The beginning and ending balance of each fund or estimates of the balances for the
preceding year, current year, and ensuing year.
6. The tax levy request for any funds levying taxes for the ensuing year.
7. The certificate of levy showing the amount levied for each fund and the total amount
levied.
8. The budget must be prepared on the same basis of accounting used by the county for
its annual financial reports.
9. The amount of cash reserve for the general fund and each special revenue fund, not to
exceed seventy-five percent of the appropriation for the fund. This subsection does not
apply to the cash reserve for the infrastructure development fund.
Auditor to prepare budget of county expenditures. (Effective after June 30, 2029)
The county auditor shall prepare an annual budget for the general fund, each special revenue fund, and each debt service fund of the county in the form prescribed by the state auditor. The budget must set forth specifically:
1. The detailed breakdown of the estimated revenues and appropriations requested for
each fund for the ensuing year.
2. The detailed breakdown of the revenues and expenditures for each fund for the
preceding year.
3. The detailed breakdown of estimated revenues and expenditures for each fund for the
current year.
4. The transfers in or out for each fund for the preceding year and the estimated transfers
in or out for the current year and the ensuing year.
5. The beginning and ending balance of each fund or estimates of the balances for the
preceding year, current year, and ensuing year.
6. The tax levy request for any funds levying taxes for the ensuing year.
7. The certificate of levy showing the amount levied for each fund and the total amount
levied.
8. The budget must be prepared on the same basis of accounting used by the county for
its annual financial reports.
9. The amount of cash reserve for the general fund and each special revenue fund, not to
exceed seventy-five percent of the appropriation for the fund.