1. (1) This chapter establishes uniform accounting, budgeting, and financial reporting procedures for all counties.
2. (2) The chapter establishes uniform procedures for the adoption and administration of fiscal and optional performance budgets.

3. (3) The chapter is intended to:

   1. (a) enable counties to make financial plans for both current and future expenditures;
   2. (b) ensure that executive staffs administer county functions in accordance with adopted budgets; and
   3. (c) provide taxpayers and investors with information about the financial policies and administration of the county.

Renumbered and Amended by Chapter 13, 2025 Special Session 1