Federal advance grants do not need to be appropriated.
The county council should be appropriating State grants, however, if the granting agency has provided a budget with the grant approval that is set up by the major budget classifications (personal services, supplies, capital outlay, etc.) we will not take audit exception if the state grant is not appropriated.
For reimbursement grants, the initial payments are from county funds and that would need an appropriation. Statute allows the reimbursement to be re-appropriated by the council without following additional appropriation procedures. IC 6-1.1-18-7.5