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384.20 Separate accounts.

A city shall keep separate accounts corresponding to the programs and items in its adopted or amended budget, as recommended by the committee.

A city shall keep accounts which show an accurate and detailed statement of all public funds collected, received, or expended for any city purpose, by any city officer, employee, or other person, and which show the receipt, use, and disposition of all city property. Public moneys may not be expended or encumbered except under an annual or continuing appropriation.

Section History: Early form

[S13, § 741-a, 741-b; C24, 27, 31, 35, 39, § 5675, 5676; C46, 50, § 363.49, 363.50; C54, 58, 62, 66, 71, 73, § 368A.5, 368A.6; C75, 77, 79, 81, § 384.20]


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