11.21 - REPAYMENT -- OBJECTIONS.
11.21 REPAYMENT -- OBJECTIONS.
Upon payment by the state of the salary and expenses, the auditor
of state shall file with the warrant-issuing officer of the county,
municipality or school, whose offices were examined, a sworn
statement consisting of the itemized expenses paid and prorated
salary costs paid under section 11.20. Upon audit and approval by
the board of supervisors, council or school board, the
warrant-issuing officer shall draw a warrant for the amount on the
county, or on the general fund of the municipality or school in favor
of the auditor of state, which warrant shall be placed to the credit
of the general fund of the state. In the event of the disapproval of
any items of said statement by the county, municipality, or school
authorities, written objections shall be filed with the auditor of
state within thirty days from the filing thereof. Disapproved items
of the statement shall be paid the auditor of state upon receiving
final decisions emanating from public hearing established by the
auditor of state.
Whenever the county board of supervisors, the school board, or the
council shall file written objections on the question of compensation
and expenses with the auditor of state, the auditor or the auditor's
representative shall hold a public hearing in the municipality where
the examination was made and shall give the complaining board notice
of the time and place of hearing. After such hearing the auditor
shall have the power to reduce the compensation and expenses of the
auditor whose bills have been questioned. Any auditor who shall be
found guilty of falsifying an expense voucher or engagement report
shall be immediately discharged by the auditor of state and shall not
be eligible for re-employment. Such auditor must thereupon reimburse
the auditor of state for all such compensation and expenses so found
to have been overpaid and in the event of failure to do so, the
auditor of state may collect the same amount from the auditor's
surety by suit, if necessary. Section History: Early Form
[S13, § 100-a, -e, 1056-a11; C24, 27, 31, 35, 39, § 126; C46,
50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 11.21] Section History: Recent Form
83 Acts, ch 123, § 28, 209
Referred to in § 11.9, 11.20, 123.58, 331.401