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Title: 40A - MUNICIPALITIES AND COUNTIES
Chapter: 5 -
40a:5-1: Short title
40a:5-3: Fiscal year
40a:5-4: Annual audit required; extensions
40a:5-5: Scope of audit
40a:5-6: Report of audit
40a:5-7: Publication of report and recommendations
40a:5-8: Audit by director
40a:5-9: Audit by registered municipal accountant
40a:5-10: Revocation or cancellation of license
40a:5-11: Advertising for bids unnecessary
40a:5-12: Annual financial statement and reports of local unit
40a:5-13: Annual financial statements by boards, committees and commissions of a local unit
40a:5-14: Adoption of cash management plan.
40a:5-14.1: Rules and regulations
40a:5-14.2: Findings, declarations relative to investment of certain municipal funds.
40a:5-14.3: Plan for conducting certain transactions involving real property in certain municipalities.
40a:5-14.4: Application for approval of plan relative to disposition of certain assets.
40a:5-14.5: Dedicated trust fund, investment oversight board.
40a:5-14.6: Duties of investment oversight board.
40a:5-14.7: Responsibilities of investment oversight board relative to reports.
40a:5-14.8: Annual audit of dedicated trust funds.
40a:5-14.9: Rules, regulations.
40a:5-14.10: Effective date.
40a:5-15: Deposit of funds paid to the local unit
40a:5-15.1: Securities which may be purchased by local units
40a:5-15.2: Record and report of securities received
40a:5-15.3: Securities of local unit purchased by it not to be canceled; sale thereafter
40a:5-16: Local unit, requirements for paying out moneys.
40a:5-16.1: Advances for expenses of authorized official travel; resolution; verification; repayment of excess
40a:5-16.2: Payment of advance to nonprofit organization or agency with which local unit has service contract; resolution; conditions
40a:5-16.3: Payment in advance
40a:5-16.4: Issuance, acceptance of purchase order for license or permit fee
40a:5-16.5: Certain government entities authorized to adopt policies for payment of claims electronically; definitions.
40a:5-17: Approval and payment of claims and required general books of account
40a:5-17.1: Refund, delinquency of less than $10.00
40a:5-18: Public recording of approved claims
40a:5-19: Payment of salaries and wages
40a:5-20: Officers to deliver funds and records when term expires
40a:5-21: Petty cash fund of local unit
40a:5-22: Investigation of expenditures of local unit
40a:5-23: Costs, taxation and payment bond
40a:5-24: Filing and publication of report of investigation
40a:5-25: Attorney of local unit may appear on its behalf
40a:5-26: Subpoenas and testimony of witnesses
40a:5-27: Witness fees and mileage taxed as costs
40a:5-28: Duty of officers and employees of local unit
40a:5-29: Acceptance of bequests, legacies, gifts
40a:5-30: Acceptance of Federal grants
40a:5-30.1: Findings, declarations relative to the "1033 program."
40a:5-30.2: Approval of application for enrollment in program.
40a:5-31: Award programs for local units
40a:5-33: Oath taken before assuming office
40a:5-34: Bonds of officials and employees
40a:5-34.1: Blanket bond coverage provided for certain county, municipal officers, employees; evidence.
40a:5-35: Recording of bonds
40a:5-36: Protection to be afforded by bond.
40a:5-37: Condition of bond broken
40a:5-38: Rules and regulations.
40a:5-39: Fixing of bond in excess of minimum amount.
40a:5-41: Classification system for purpose of determining amount of bond; minimum amount
40a:5-42: Purchase and retirement of outstanding bonds; procedure; duties of Local Finance Board
40a:5-43: Short title
40a:5-44: Definitions relative to card or other electronic based payments
40a:5-45: Electronic payment systems established by resolution of governing body
40a:5-46: Service charges; collection, assessment
40a:5-47: Rules, regulations
40a:5-48: "User-friendly," plain language budget summary forms.
40a:5-49: Public meeting when resolution proposed to establish, modify employee compensation.
40a:5-50: Rules, regulations.