Iowa Code § 309.95

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The budget shall be binding except that should bona fide unforeseen conditions arise, the board of supervisors may amend such budget during the year for which itwas adopted. Such amendments shall be submitted to the department for approval with a statement of the reasons necessitating the amendment. The department shall approve or disapprove such amendments in the same manner as original budget estimates except that the department shall act upon and return such amendments within thirty days after their receipt by the department. The department acting upon budget amendments is directed to approve only such amendments as are actually necessitated by unforeseen conditions.

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