1. (1) The department of administration shall prescribe for all local governments:

   1. (a) general methods and details of accounting as provided in 2-7-504;
   2. (b) uniform internal and interim reporting systems as part of the uniform reporting systems provided for in 2-7-503;
   3. (c) the form of the annual financial report as provided in 2-7-503; and
   4. (d) general methods and details of accounting for the annual financial report as provided in 2-7-513.

2. (2) Local governments shall file with the department of administration:

   1. (a) an annual financial report within 6 months of the fiscal yearend; and
   2. (b) an audit report within 12 months of the end of the audited period.
3. (3) The governing body of each county or municipality shall notify the department of administration in writing, on a form prescribed by the department of administration, of the creation, dissolution, combination, or other legal alteration of any special purpose district within the county or municipality.
4. (4) Each special purpose district shall obtain a permanent mailing address and notify the department of administration of the address and of any subsequent changes of the district's address.
5. (5) The department shall accept and review claims made pursuant to 2-7-524 and 7-6-4038.

History: En. Sec. 3, Ch. 278, L. 2001; amd. Sec. 221(1), Ch. 483, L. 2001; amd. Sec. 12, Ch. 114, L. 2003; amd. Sec. 3, Ch. 73, L. 2019; amd. Sec. 2, Ch. 268, L. 2019.