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2025 Iowa Code
Title IX - LOCAL GOVERNMENT
Chapter 331 - COUNTY HOME RULE IMPLEMENTATION
Section 331.476 - Expenditures confined to receipts.
Universal Citation:
IA Code § 331.476 (2025)
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331.476 Expenditures confined to receipts.
Except as otherwise provided in section 331.478, a county officer or employee shall not allow a claim, issue a warrant, or execute a contract which will result during a fiscal year in an expenditure from a county fund in excess of an amount equal to the collectible revenues in the fund for that fiscal year plus any unexpended balance in the fund from a previous year. A county officer or employee allowing a claim, issuing a warrant, or executing a contract in violation of this section is personally liable for the payment of the claim or warrant or the performance of the contract.
83 Acts, ch 123, §23, 209
Referred to in §331.437
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