The purpose of the County Budget Act is to provide a budget procedure for county governments which shall:
1. Establish uniform and sound fiscal procedures for the preparation, adoption, execution and control of budgets, and foster cooperation among the elected officials for the effective and informed operation of county government;
2. Enable counties to make financial plans for both current and capital expenditures and to ensure that their executive staffs administer their respective functions in accordance with adopted budgets;
3. Make available to the public and investors sufficient information as to the financial conditions, requirements and expectations of the county government; and
4. If requested, assist county governments to improve and implement generally accepted accounting principles as applied to governmental accounting, auditing and financial reporting and standards of governmental finance management if the principles are adopted.
Added by Laws 1981, c. 166, § 2, emerg. eff. May 13, 1981. Amended by Laws 1986, c. 135, § 2, emerg. eff. April 17, 1986; Laws 2011, c. 18, § 2, eff. July 1, 2011.
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