Iowa Code
Iowa Code § 331.437 (2026)
Expenditures exceeding appropriations
✓ current as of July 2026
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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.
2. 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. 83 Acts, ch 123, §21, 209; 2019 Acts, ch 59, §105 \n
Notes of Decisions
Cited in 2
cases, 2006–2006 · leading case: Stream v. Gordy, 716 N.W.2d 187 (Iowa 2006).
Stream v. Gordy, 716 N.W.2d 187 (Iowa 2006). “See Iowa Code § 331.437 (limiting a county official’s expenditures to the amount appropriated by the board of supervisors).”
Charles A. Stream & Diane B. Mcmahan Vs. Greg Gordy, Willie Van Weelden, & Lawrence Rouw, As Mahaska Cnty. Bd. Of Supervisors (Iowa 2006). “See Iowa Code § 331.437 (limiting a county official’s expenditures to the amount appropriated by the board of supervisors).”
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