CHAPTER 34: FINANCE AND TAXATION
Section
General Provisions
   34.01   Purchasing agents
   34.02   Bidding procedure
   34.03   Town membership and interlocal cooperation
   34.04   Prepayment of certain expenses
   34.05   Credit cards
   34.06   Internal control standards and procedures
Funds Established
   34.20   Cumulative Capital Improvement Fund
   34.21   Motor Vehicle Highway Fund (MVH)
   34.22   Local Law Enforcement Continuing Education Fund
   34.23   Firearms Training Fund
   34.24   Federal Revenue Sharing Trust Fund
   34.25   Local Road and Street Fund (LRS)
   34.26   Reserved
   34.27   Rainy Day Fund
   34.28   Local Option Income Tax Fund (LOIT Fund)
   34.29   Law Enforcement Aid Fund
   34.30   Police Petty Cash Fund
   34.31   Nonreverting Police Drug Forfeiture Fund
   34.32   Economic Development Income Tax Fund
   34.33   Cumulative Capital Development Fund Rate
   34.34   Fire Protection Territory Equipment Replacement Fund
   34.35   ARP Coronavirus Local Fiscal Recovery Fund
Capital Asset Policy
   34.50   Generally
   34.51   Definition
   34.52   Threshold levels for capital assets
   34.53   Valuation of capital assets
   34.54   Assets defined by major category
   34.55   Depreciation methods
   34.56   Capital asset acquisitions
   34.57   Asset transfers and dispositions
   34.58   Periodic inventories
   34.59   Responsibilities of Controller’s Office
   34.60   Responsibilities of department heads
Purchasing Policies
   34.65   Publication of notices
   34.66   Receiving offers
   34.67   Protection of offers; status of documents as public records
   34.68   Discussions with offerors responding to a request for proposals
   34.69   Delay of openings of offer
   34.70   Evidence of financial responsibility
   34.71   Use of RFP for purchases of designated types of supplies
   34.72   Modification and termination of contracts
   34.73   Purchases