{"data":{"id":"us-ia/iowa-code-331.476","jurisdiction":"us-ia","citation":"Iowa Code § 331.476","heading":"Expenditures confined to receipts.","body":"Except as otherwise provided in section 331.478, a county officer or employee shall not allow a claim, issue a warrant, or execute a contract which will result during a fiscal year in an expenditure from a county fund in excess of an amount equal to the collectible revenues in the fund for that fiscal year plus any unexpended balance in the fund from a previous year. A county officer or employee allowing a claim, issuing a warrant, or executing a contract in violation of this section is personally liable for the payment of the claim or warrant or the performance of the contract.","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 5 - CURRENT AND NONCURRENT DEBT"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/331.476.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:09Z","sha256":"b6cce75d9e13e8b63176848b1a5e6e663b557bc75642f62f4567aeca679be117","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-331.475","next":"us-ia/iowa-code-331.477"},"notice":"GroundRules: Original legal text. Not legal advice."}