Your Library and Its Finances

Local Government Budget Act

The Local Government Budget Act spells out the process for adopting a budget, amending it, and general principles local government officials should follow.

This act drives so much of the library’s budget process. Clerks, treasurers, and finance officers use this act as their guiding document. The act itself is not very long and worth reading to get a sense of what counties and cities must consider and do when creating, amending, and adopting a budget.

Take a few minutes to review the section titles and contents of the law. You can click on the section titles to view the most current version of the Act.  Use the back button to return to the course.

Part 40. Local Government Budget Act

• 7-6-4001 Short title -- applicability
• 7-6-4002 Definitions
• 7-6-4003 Budget and levies supplied to department of administration
• 7-6-4004 Budget fund structure
• 7-6-4005 Expenditures limited to appropriations
• 7-6-4006 Appropriation power -- requirements
• 7-6-4007 through 7-6-4010 reserved
• 7-6-4011 Use of bond proceeds and borrowed money
• 7-6-4012 Fee based budgets -- adjustable appropriation
• 7-6-4013 Fees for services -- hearing and resolution
• 7-6-4014 Restriction on tax-financed expenditures if voter approval required
• 7-6-4015 Payments for judgments
• 7-6-4016 through 7-6-4019 reserved
• 7-6-4020 Preliminary annual operating budget
• 7-6-4021 Notice of preliminary or amended budget
• 7-6-4022 District court budgets
• 7-6-4023 Repealed
• 7-6-4024 Hearing on preliminary budget
• 7-6-4025 Receipt and expenditure of money prior to adoption of final budget
• 7-6-4026 through 7-6-4029 reserved
• 7-6-4030 Final budget -- resolution -- appropriations
• 7-6-4031 Budget amendment procedures
• 7-6-4032 Emergency expenditures
• 7-6-4033 Expenditure limitation
• 7-6-4034 Determination of fund requirements -- property tax levy
• 7-6-4035 Tax levies for boards and commissions -- bond exemption
• 7-6-4036 Fixing tax levy
• 7-6-4037 Cause of action -- failure to adopt or submit an annual operating budget
• 7-6-4038 Filing of claims against local government entity -- disposition by department as prerequisite