Iowa § 331.476 Expenditures confined to receipts

Iowa Statutes

§ 331.476 — Expenditures confined to receipts

Iowa § 331.476

Title IXLOCAL GOVERNMENT

Ch. 331COUNTY HOME RULE IMPLEMENTATION

This text of Iowa § 331.476 (Expenditures confined to receipts) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 331.476 (2026).

Text

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.

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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.