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801.70 Budget as a Spending Plan

The final certified budget shall be considered as the authority for all expenditures to be made during the fiscal year.

Any expenditure to be made that exceeds the final certified budget shall be made only in accordance with procedures specified in the Code of Iowa. These procedures permit the expenditure of closing cash balances of the preceding fiscal year and the expenditure of unanticipated income from sources other than taxation during a fiscal year by amending the budget.

The Board, upon approving an amended budget, shall file and publish the same and give notice of a public hearing within 20 days after approving an amended budget.

August 18, 2003
April 18, 2011
July 18, 2016