Iowa Code

Iowa Code § 24.22 (2026)

Transfer of funds

✓ current as of July 2026
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Upon the approval of the state board, it is lawful to make temporary or permanent transfers of money from one fund to another fund of the municipality. The certifying board or levying board shall provide that money temporarily transferred shall be returned to the fund from which it was transferred within the time and upon the conditions the state board determines. However, it is not necessary to return to the emergency fund, or to any other fund no longer required, any money transferred to any other fund. [C24, 27, 31, 35, 39, §388; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §24.22; 81 Acts, ch 117, §1002] 83 Acts, ch 123, §34, 209\n\nTue Dec 09 22:32:18 2025 Iowa Code 2026, Chapter 24 (34, 1) §24.23, LOCAL BUDGETS 8

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Notes of Decisions
Cited in 2 cases, 1976–2002 · leading case: Dilley v. City of Des Moines, 247 N.W.2d 187 (Iowa 1976).
Dilley v. City of Des Moines, 247 N.W.2d 187 (Iowa 1976). “Plaintiff alleges the council on February 4, 1974, adopted a “1974 Capital Improvement Budget” which was not thereafter amended to show the transfer of the $740,-000 sum.”
Conseco v. Wells Fargo Fin. Leasing, Inc., 204 F. Supp. 2d 1186 (S.D. Iowa 2002). “As a result, “it is no longer necessary to distinguish between intervention of right and permissive intervention for the purpose of establishing jurisdiction.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.