{"data":{"id":"us-ia/iowa-code-331.432","jurisdiction":"us-ia","citation":"Iowa Code § 331.432","heading":"Interfund transfers.","body":"1. It is unlawful to make permanent transfers of money between the general fund and the rural services fund.\n2. Moneys credited to the secondary road fund for the construction and maintenance of secondary roads shall not be transferred.\n3. Other transfers, including transfers from the debt service fund made in accordance with section 331.430, and transfers from the general or rural services fund to the secondary road fund in accordance with section 331.429, subsection 1, paragraphs “a” and “b”, are not effective until authorized by resolution of the board.\n4. The transfer of inactive funds is subject to section 24.21.","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/2026/331.432.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:09Z","sha256":"4f67b317e163aa7409f43aac18f2d8e99c539c08d968870f1f956a1aa3543451","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-331.431","next":"us-ia/iowa-code-331.433"},"notice":"GroundRules: Original legal text. Not legal advice."}