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.
(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.
Structure Indiana Code
Article 2. Government of Counties Generally
36-2-9-1. Application of Chapter
36-2-9-2. Residence; Term of Office
36-2-9-2.5. County Auditor Training Courses
36-2-9-3. Location of Office; Business Hours and Days
36-2-9-4. Legal Action on Days Office Is Closed
36-2-9-5. Replacement of Worn Maps and Plats
36-2-9-6. Standard Forms for Use in Transaction of Business
36-2-9-7. Duties of Clerk at County Executive Meetings
36-2-9-8. Duties of Clerk of Fiscal Body
36-2-9-9. Administration of Oath; Acknowledgments of Deeds and Mortgages Securing Trust Funds
36-2-9-10. Suits Against Principals or Sureties on Obligations
36-2-9-11. Treasurer's Report; Filing
36-2-9-12. Money Paid Into Treasury; Account; Receipts
36-2-9-13. Appropriations by County Fiscal Body; Accounting; Warrants; Violation; Offense
36-2-9-14. Drawing of Warrants; Necessity of Appropriation; Violation; Offense
36-2-9-15. Settlement of Accounts and Demands
36-2-9-16. Claim; Judgment or Order Issued by a Court; Warrant
36-2-9-18. Endorsement on Deed; Tax Identification Number; Fee
36-2-9-21. Establishment of Fund for Disposal Fees; Use of Money; Administration of Fund