No later than 30 days following the beginning of a fiscal year, a county is required to provide the officer with a copy of the budget adopted for the fiscal year. No later than 30 days after the end-of-the-year audit for a fiscal year, a county is required to provide the officer with a database that identifies all revenue received by the county and all expenditures made by county agencies. The information is required to be in a format approved by the officer. If a county fails to provide the required budget or database to the officer for more than 90 days after the deadline, then the executive director of the department of local affairs may consider the county's lack of transparency as an adverse factor when making grants from the local government severance tax fund. A county that posts its budget and revenue and expenditure data on the county website is not required to submit the same to the officer, and instead the officer shall include a link to the county's website in the TOP.
(Note: This summary applies to this bill as enacted.)