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and trust and agency funds. 9-21-3 Appropriations limited to municipal powers. 9-21-4 Repealed. 9-21-5 Appropriations for support of Civil Air Patrol. 9-21-6 Classification of expenditures in annual appropriation ordinance. 9-21-6.1 Line item for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depreciation reserve within proprietary fund. 9-21-13 Purposes of depreciation or capital replacement reserves. 9-21-14 Repealed. 9-21-14.1 Accumulation of funds for capital outlay purposes--Maximum amount. 9-21-14.2 Vote required for capital outlay accumulation--Time of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 Repealed. 9-21-15 Replacement or repair required by unanticipated event--Borrowing and addition to tax levy. 9-21-16 Surplus funds used for replacement or repair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. 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. 9-21-33 Contributions to postsecondary technical institutes.