Sec. 13. (a) The auditor shall keep a separate account for each item of appropriation made by the county fiscal body, and in each warrant the auditor draws on the county treasury the auditor shall specifically indicate which item of appropriation the warrant is drawn against.

Attorney's Note

Under the Indiana Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class A misdemeanorup to 1 yearup to $5,000
For details, see Ind. Code § 35-50-3-2
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Terms Used In Indiana Code 36-2-9-13

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
     (b) The auditor may not permit an item of appropriation to be overdrawn or to be drawn on for a purpose other than the specific purpose for which it was made.

     (c) An auditor who knowingly violates this section commits a Class A misdemeanor.

[Pre-Local Government Recodification Citations: 17-1-24-22; 17-1-24-28.]

As added by Acts 1980, P.L.212, SEC.1. Amended by P.L.127-2017, SEC.55.

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