A debt payable from resources which will have accrued in a fund by the end of the fiscal year in which the debt is incurred may be authorized only by resolution of the board. The debt may take the form of:

1. 1. Anticipatory warrants subject to chapter 74.
2. 2. Loans from other county funds.
3. 3. Other formal short-term debt instruments or obligations.

83 Acts, ch 123, §24, 209