§ 384.18 — Budget amendment

Iowa § 384.18

• Jurisdiction: Iowa
• Title IX: LOCAL GOVERNMENT
• Ch. 384: CITY FINANCE

Text

1. A city budget as finally adopted for the following fiscal year becomes effective July 1
and constitutes the city appropriation for each program and purpose specified therein until
amendedasprovidedinthissection. Acitybudgetforthecurrentfiscalyearmaybeamended
for any of the following purposes:
a. To permit the appropriation and expenditure of unexpended, unencumbered cash
balances on hand at the end of the preceding fiscal year which had not been anticipated in
the budget.
b. To permit the appropriation and expenditure of amounts anticipated to be available
from sources other than property taxation, and which had not been anticipated in the budget.
c. To permit transfers from the debt service fund, the capital improvements reserve fund,
the emergency fund, or other funds established by state law, to any other city fund, unless
specifically prohibited by state law.
d. To permit transfers between programs within the general fund.
2. Abudgetamendmentmustbepreparedandadoptedinthesamemannerastheoriginal
budget, as provided in section 384.16, excluding the requirement for the mailing of individual
statementsundersection24.2A,andissubjecttoprotestasprovidedinsection384.19, except
that the committee may by rule provide that amendments of certain types or up to certain

amounts may be made without public hearing and without being subject to protest. A city
budget shall be amended by May 31 of the current fiscal year to allow time for a protest
hearing to be held and a decision rendered before June 30. The amendment of a budget
after May 31, which is properly appealed but without adequate time for hearing and decision
before June 30 is void.

Legislative History

[C24, 27, 31, 35, 39, §375; C46, 50, 54, 58, 62, 66, 71, 73, §24.9; C75, 77, 79, 81, §384.18; 82 Acts, ch 1079, §6]