Ind. Code § 5-19-1-3

Sec. 3. The acceptance by any political subdivision shall be made by the governing authority of such political subdivision by and with the consent of the appropriating authority of such political subdivision, if expenditures of any public funds of such political subdivision be required. No fund of any said political subdivision shall be expended without due appropriation as provided by law, but said political subdivision may make regular appropriations for the purposes authorized by this chapter or may make them as emergency appropriations are made.