331.506 - ISSUANCE OF WARRANTS.

        331.506  ISSUANCE OF WARRANTS.         1. a.  Except as provided in subsections 2 and 3, the auditor      shall prepare and sign a county warrant only after issuance of the      warrant has been approved by the board by recorded vote.  Each      warrant shall be numbered and the date, amount, number, name of the      person to whom issued, and the purpose for which the warrant is      issued shall be entered in the county system.  Each warrant shall be      made payable to the person performing the service or furnishing the      supplies for which the warrant makes payment.         b.  The auditor shall not issue a warrant to a drawee until      the auditor has transmitted to the treasurer a list of the warrants      to be issued.  The list shall include the date, amount, and number of      the warrant, name of the person to whom the warrant is issued, and      the purpose for which the warrant is issued.  The treasurer shall      acknowledge receipt of the list by affixing the treasurer's signature      at the bottom of the list and immediately returning the list to the      auditor.  The requirement that the treasurer sign to acknowledge      receipt of the list is satisfied by use of a secure electronic      signature if the county auditor and treasurer have complied with the      applicable provisions of chapter 554D.         c.  The warrant list signed by the treasurer shall be      preserved by the auditor for at least two years.  The requirement      that the list be preserved is satisfied by preservation of the list      in electronic form if the requirements of section 554D.113 are met.         d.  The requirement that the county auditor sign a warrant is      satisfied by use of a secure electronic signature if the county      auditor has complied with the applicable provisions of chapter 554D.         e.  In lieu of the auditor issuing a warrant to a drawee, the      auditor may issue a warrant payment order to the county treasurer.      Upon receipt of the warrant payment order, the treasurer may submit      payment to the drawee through an electronic funds transfer system.         2.  The auditor may issue warrants to pay the following claims      against the county without prior approval of the board:         a.  Witness fees and mileage for attendance before a grand      jury, as certified by the county attorney and the foreman of the      jury.         b.  Witness fees and mileage in trials of criminal actions      prosecuted under county ordinance, as certified by the county      attorney.         c.  Fees and costs payable to the clerk of the district court      or other state officers or employees in connection with criminal and      civil actions when due, as shown in the statement submitted by the      clerk of court under section 602.8109.         d.  Expenses of the grand jury, upon order of a district      judge.         3.  The board, by resolution, may authorize the auditor to issue      warrants to make the following payments without prior approval of the      board:         a.  For fixed charges including, but not limited to, freight,      express, postage, water, light, telephone service or contractual      services, after a bill is filed with the auditor.         b.  For salaries and payrolls if the compensation has been      fixed or approved by the board.  The salary or payroll shall be      certified by the officer or supervisor under whose direction or      supervision the compensation is earned.         4.  The bills paid under subsections 2 and 3 shall be submitted to      the board for review and approval at its next meeting following the      payment.  The action of the board shall be recorded in the minutes of      the board.         5.  An officer certifying an erroneous bill or claim against the      county is liable on the officer's official bond for a loss to the      county resulting from the error.  
         Section History: Early Form
         [R60, C73, § 321; C97, § 471; C24, 27, 31, 35, 39, §      5142--5147; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §      333.2--333.7; S81, § 331.506; 81 Acts, ch 117, § 505] 
         Section History: Recent Form
         83 Acts, ch 29, § 2; 83 Acts, ch 186, § 10084, 10201; 85 Acts, ch      197, §6; 95 Acts, ch 57, §3; 2000 Acts, ch 1084, §1; 2000 Acts, ch      1232, §67; 2005 Acts, ch 19, §44         Referred to in § 230A.9, 331.402, 331.552