9-21-1      Fiscal year of municipalities.
9-21-2      Annual appropriation ordinance--Time of introduction--Contents--Enterprise and trust and agency funds.
9-21-3      Appropriations limited to municipal powers.
9-21-4      Repealed.
9-21-5      Appropriations for support of Civil Air Patrol.
9-21-6      Classification of expenditures in annual appropriation ordinance.
9-21-6.1      Line item for contingencies--Maximum amount--Transfer to other appropriations.
9-21-7      Supplemental appropriation ordinance for indispensable functions or discharge of municipal duties.
9-21-8      Additional appropriations prohibited--Bond authorization as appropriation.
9-21-9      Expenditures limited to appropriated amounts.
9-21-9.1      State, county and federal grants expended without provision in appropriation ordinance--Publication.
9-21-9.2      Restoration of funds on reimbursement from other subdivisions, departments, or insurance.
9-21-10      Contracts prohibited unless covered by appropriation or bonds.
9-21-11      Long-term contracts authorized for utility services and improvement of irrigable lands--Appropriation required--Referendum.
9-21-12      Authorization of depreciation reserve within proprietary fund.
9-21-13      Purposes of depreciation or capital replacement reserves.
9-21-14      Repealed.
9-21-14.1      Capital outlay accumulations authorized for municipalities--Purposes included--Maximum accumulations.
9-21-14.2      Vote required for capital outlay accumulation--Time of expenditure--Reversion of unused funds.
9-21-14.3 to 9-21-14.5. Repealed.
9-21-15      Replacement or repair required by unanticipated event--Borrowing and addition to tax levy.
9-21-16      Surplus funds used for replacement or repair required by unanticipated event.
9-21-16.1      Casualty reserve fund authorized--Limitation on amount and use of fund--Interest.
9-21-17      Judgment against municipality--Borrowing--Maximum tax levy to pay judgment.
9-21-18      Contracts exceeding maximum tax levy as misdemeanor--Personal liability of authorizing officer.
9-21-18.1      Municipality authorized to enter lease-purchase agreement to lease real or personal property.
9-21-19      Annual tax levy included in appropriation ordinance--Apportionment among funds, bond interest, and debt service funds.
9-21-20      Certification of annual tax levy to county auditor.
9-21-21      Warrants limited by tax levy--Violation as misdemeanor--Removal of offender from office.
9-21-22      Maximum obligations under appropriation.
9-21-23      Proration of expenditures under appropriation for more than one year.

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9-21-24      Highway taxes paid to municipal treasurer quarterly--Purposes for which expended.
9-21-24.1      Encumbrance of unexpended appropriations for obligations incurred but not paid.
9-21-25      Diversion of money belonging to funds prohibited.
9-21-25.1      Contingency amount included in general fund appropriation--Transfers from other funds--Maximum contingency fund balance.
9-21-26      Repealed.
9-21-26.1      Transfer of surplus funds--Restrictions.
9-21-27      Transfer of bond redemption funds allowed if certain amount is retained.
9-21-28      Transfer to school districts of surplus from revenue-producing enterprises--Transfer to funds.
9-21-29      Transfer by county of funds received on behalf of municipality--Statement by county auditor of source and amount of funds.
9-21-30      Transfer by county auditor of funds received on behalf of municipality--Interest charged for failure to distribute--Statement of source and amount of funds.
9-21-31      Capital replacement reserve fund authorized.
9-21-32      Internal service fund for equipment purchases authorized--Equipment defined.

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