§ 36-2-9-14 — Drawing of warrants; necessity of appropriation; violation; offense

Indiana § 36-2-9-14

• Jurisdiction: Indiana
• Title 36: LOCAL GOVERNMENT
• Art. 2: GOVERNMENT OF COUNTIES GENERALLY
• Ch. 9: County Auditor

Text

(a) This section does not apply to funds
received from the state or the federal government for township
assistance, unemployment relief, or old age pensions or other funds that
are available under the federal Social Security Act or a federal statute
providing for civil and public works projects.
(b) Except for monies that by statute are due and payable from a
county treasury to the state or to a township or municipality of the
county, money may be paid from a county treasury only upon a warrant
drawn by the auditor.
(c) A warrant may be drawn on a county treasury only if the county
fiscal body has made an appropriation for the money for the calendar
year in which the warrant is drawn and that appropriation has not been
exhausted.
(d) Notwithstanding subsection (c), appropriations by a county fiscal
body are not necessary to authorize the drawing of a warrant on and
payment from a county treasury for:
(1) money that belongs to the state and is required by statute to be
paid into the state treasury;
(2) money that belongs to a school fund, whether principal or
interest;
(3) money that belongs to a township or municipality of the
county and is required by statute to be paid to the township or
municipality;
(4) money that:
(A) is due a person;
(B) has been paid into the county treasury under an assessment
on persons or property of the county in territory less than that
of the whole county; and
(C) has been paid for construction, maintenance, or purchase of
a public improvement;
(5) money that is due a person and has been paid into the county
treasury to redeem property from a tax sale or other forced sale;
(6) money that is due a person and has been paid to the county
under law as a tender or payment to the person;
(7) taxes erroneously paid;
(8) money paid to a cemetery board under IC 23-14-65-22;
(9) money distributed under IC 23-14-70-3; or
(10) payments under a statute that expressly provides for
payments from the county treasury without appropriations by the
county fiscal body.
(e) An auditor who knowingly violates this section commits a Class
A misdemeanor.
[Pre-Local Government Recodification Citations:
17-1-24-21; 17-3-26-1.]
As added by Acts 1980, P.L.212, SEC.1. Amended by
P.L.52-1997, SEC.57; P.L.73-2005, SEC.172.