Resolution 2023-15 – Appropriations Resolution



Whereas, it is desired to make 100% appropriations for each of the different officers and departments for the fiscal year beginning July 1, 2023 in accordance with Section 331.434, Subsection 6, Code of Iowa.

Now, therefore, be it resolved by the Board of Supervisors of Taylor County, Iowa, as follows:

Section l.  The amounts itemized by fund and by department or offices on the attached schedule are hereby appropriated from the resources of each fund so itemized, to the department or office listed in the first column on the same line of the attached schedule.

Section 2.  Subject to the provisions of other county procedures and regulations, and applicable state law, the appropriations authorized under Section 2 shall constitute authorization for the department or officer listed to make expenditures or incur obligations from the itemized fund, effective July l, 2023.

Section 3.  In accordance with Section 331.437, Code of Iowa, no department or officer shall expend or contract to expend any money or incur any liability, or enter into any contract which by its terms involves the expenditure or money for any purpose in excess of the amounts appropriated pursuant to this resolution.

Section 4.  If at any time during the 2023-2024 budget year the auditor shall ascertain that the available resources of a fund for that year will be less than said fund’s total appropriation, she shall immediately so inform the Board of Supervisors and recommend appropriate corrective action.

Section 5.  The auditor shall establish separate accounts for the appropriations authorized in Section 1, each of which shall indicate the amount of the appropriation, the amounts charged thereto, and the unencumbered balance.  The auditor shall report the status of such accounts to the applicable departments and officers during the 2023-2024 budget year.

Section 6.  All appropriations authorized pursuant to this resolution lapse at the close of business June 30, 2024.

The above and foregoing resolution was adopted by the Board of Supervisors of Taylor County, Iowa on April 17, 2023, the vote thereon being as follows:

AYES:                                                                                    NAYS:

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Corey Leftwich

Taylor County Auditor

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