{"data":{"id":"us-ia/iowa-code-331.437","jurisdiction":"us-ia","citation":"Iowa Code § 331.437","heading":"Expenditures exceeding appropriations.","body":"1. 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.\n2. A county official in charge of a department or office who violates this section is guilty of a simple misdemeanor. The penalty in this section is in addition to the liability imposed in section 331.476.","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/2026/331.437.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:09Z","sha256":"65da5c9eb7dabf82e3b58980ef3d886f3db57bbb5f30c7d0a44a0b5fad1aef6d","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-331.436","next":"us-ia/iowa-code-331.438"},"notice":"GroundRules: Original legal text. Not legal advice."}