7-6-2203. Annual financial statement -- exception. (1) Within 120 days after the close of each fiscal year, the county clerk shall compile and present to the board of county commissioners and the department of commerce a complete statement of the financial condition of the county. The statement must show:
     (a) a detailed description of all of the resources and liabilities of the county and the book value of the resources and liabilities;
     (b) the amount of money received, showing the source of that revenue;
     (c) the amount of money disbursed, with the purpose of disbursement;
     (d) the operation of each of the cash and warrant accounts, showing the balance at the beginning of the year, the credits, the debits, and the balance at the end of the year;
     (e) the assessed valuation of the real and personal property of the county;
     (f) the rate of taxation and the amount of taxes delinquent for the preceding years; and
     (g) other items that the department of commerce may prescribe.
     (2) The statement must be on the form designated by the department.
     (3) This section does not apply to a county that has adopted the alternative accounting method provided for in Title 7, chapter 6, part 6.

     History: En. Sec. 778, 5th Div. Comp. Stat. 1887; amd. Sec. 4294, Pol. C. 1895; re-en. Sec. 2953, Rev. C. 1907; re-en. Sec. 4814, R.C.M. 1921; amd. Sec. 1, Ch. 2, L. 1925; amd. Sec. 1, Ch. 106, L. 1927; re-en. Sec. 4814, R.C.M. 1935; amd. Sec. 72, Ch. 348, L. 1974; amd. Sec. 31, Ch. 213, L. 1975; R.C.M. 1947, 16-2924; amd. Sec. 7, Ch. 274, L. 1981; amd. Sec. 1, Ch. 287, L. 1983; amd. Sec. 1, Ch. 177, L. 1989; amd. Sec. 13, Ch. 430, L. 1995.