1. (a) This section does not apply to:

   1. (1) funds received from the state or the federal government for:

      1. (A) township assistance;
      2. (B) unemployment relief; or
      3. (C) old age pensions; or

   2. (2) other funds available under:

      1. (A) the federal Social Security Act; or
      2. (B) another federal statute providing for civil and public works projects.

2. (b) Except for money that by statute is due and payable from the county or city treasury to:

   1. (1) the state; or

   2. (2) a township or municipality in the county;

      money may be paid from the county or city treasury only upon a warrant drawn by the county auditor.

3. (c) A warrant may be drawn on the county or city treasury only if:

   1. (1) the legislative body of the consolidated city made an appropriation of the money for the calendar year in which the warrant is drawn; and
   2. (2) the appropriation is not exhausted.

4. (d) Notwithstanding subsection (c), an appropriation by the legislative body is not necessary to authorize the drawing of a warrant on and payment from the county or city treasury for:

   1. (1) money that:

      1. (A) belongs to the state; and
      2. (B) is required by statute to be paid into the state treasury;
   2. (2) money that belongs to a school fund, whether principal or interest;

   3. (3) money that:

      1. (A) belongs to a township or municipality in the county; and
      2. (B) is required by statute to be paid to the township or municipality;

   4. (4) money that:

      1. (A) is due a person;
      2. (B) is paid into the county or city treasury under an assessment on persons or property of the county in territory less than that of the whole county; and
      3. (C) is paid for construction, maintenance, or purchase of a public improvement;
   5. (5) money that is due a person and is paid into the county treasury to redeem property from a tax sale or other forced sale;
   6. (6) money that is due a person and is paid to the county or city under law as a tender or payment to the person;
   7. (7) taxes erroneously paid;
   8. (8) money paid to a cemetery board under IC 23-14-65-22 ;
   9. (9) money distributed under IC 23-14-70-3 ; or
   10. (10) payments under a statute that expressly provides for payments from the county or city treasury without appropriation by the legislative body.
5. (e) A county auditor who knowingly violates this section commits a Class A misdemeanor.

As added by P.L.227-2005, SEC.16.