Section 2. Subject to the provisions of other county procedures and regulation, and applicable state law, the appropriations authorized under Section 1 shall constitute authorization for the department or officers listed to make expenditures or incur obligations from the itemized fund, effective July 1, 2025.

Section 3. In accordance with Section 331.437, Code of Iowa, no county official may authorize the expenditure of a sum for the official's department which exceeds the appropriation for the department. For the purposes of accountability, the following county officers are designated as responsible for the following areas:

Budget Director Undesignated Supervisors District Court ARPA Capital Projects Employee Benefits Risk Management

County Attorney Medical Examiner

Sheriff/County Attorney Drug Task Force

County Auditor Real Estate Mapping Juvenile Probation Debt Service Watershed Facilities Maintenance County Storage Economic Development

Veteran Affairs Director General Relief

Health Director Opioid Abatement