{"data":{"id":"us-ia/iowa-code-331.431","jurisdiction":"us-ia","citation":"Iowa Code § 331.431","heading":"Additional funds.","body":"A county may establish other funds in accordance with generally accepted accounting principles. Taxes may be levied for those funds as provided by state law. The condition and operations of each fund shall be included in the annual financial report required in section 331.403.","path":["Title IX - LOCAL GOVERNMENT (Ch. 331 - 420)","Chapter 331 - COUNTY HOME RULE IMPLEMENTATION","Subchapter IV - POWERS AND DUTIES OF THE BOARD RELATING TO COUNTY FINANCES","Part 2 - COUNTY LEVIES, FUNDS, BUDGETS, AND EXPENDITURES"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/331.431.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:09Z","sha256":"65f73ee0e0500f07706187d18082a1b850fa60e897750a6085ed40042a062033","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-331.430","next":"us-ia/iowa-code-331.432"},"notice":"GroundRules: Original legal text. Not legal advice."}