IOWA STATUTES AND CODES
331.437 - EXPENDITURES EXCEEDING APPROPRIATIONS.
331.437 EXPENDITURES EXCEEDING APPROPRIATIONS. It is unlawful for a county official, the expenditures of whose office come under this part, to authorize the expenditure of a sum for the official's department larger than the amount which has been appropriated for that department by the board. A county official in charge of a department or office who violates this law is guilty of a simple misdemeanor. The penalty in this section is in addition to the liability imposed in section 331.476. Section History: Recent Form 83 Acts, ch 123, § 21, 209
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