CHAPTER 35:  FINANCE AND REVENUE; FUNDS
Section
Funds
   35.01   General Improvement Fund
   35.02   Cumulative Capital Improvement Fund
   35.03   Parks and Recreation Capital Fund
   35.04   Parks and Recreation Operating Fund
   35.05   Community Host Fee Fund
   35.06   Police Crime-Prevention Fund
   35.07   Rainy Day Fund
   35.08   Riverboat Wagering Tax Revenue Sharing Fund
   35.09   Cumulative Capital Development Fund
   35.10   Lake Manitou Watershed Management Plan Account
   35.11   Court Fees Account
   35.12   Drug Interdiction and Investigation Account
   35.13   Cumulative Fire Fund
   35.14   Special LOIT Fund
   35.15   State Grants Fund
   35.16   Federal Grants Fund
Requirements for Public Purchases
   35.20   Establishment of purchasing agency
   35.21   Purchasing rules
Fixed Asset Capitalization Policy
   35.30   Definitions and provisions
   35.31   Recording and accounting
   35.32   Safeguarding of assets
Materiality Threshold for Reporting Irregular Material Variances,
Losses, Shortages and Thefts
   35.40   Policy adopted
   35.41   Materiality threshold
   35.42   Materiality variances
   35.43   Oversight and resolution
   35.44   Enforcement; report to State Board of Accounts
Uniform Internal Control Standards
   35.50   Policy adopted
   35.51   Certification of adoption