11-25 County Warrants
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<![CDATA[CHAPTER 11-25COUNTY WARRANTS11-25-01. Warrants - How signed, attested, numbered, and registered. All warrantsupon the county treasurer for claims against the county shall be issued by the county auditor<br>upon the authority of properly audited and allowed claims or orders of the board of county<br>commissioners. Approval by the board of county commissioners shall be recorded in the record<br>of its proceedings and this shall be sufficient to indicate approval without requiring a majority of<br>the board to sign or initial the vouchers or orders for payment. Each warrant shall be so drawn<br>that when signed by the treasurer in an appropriate place, it becomes a check on the county<br>depository. No warrant upon the treasurer shall be delivered or mailed to the payee or payee's<br>agent or representative until such warrant has been signed by the treasurer and entered on the<br>treasurer's books as a check drawn on a bank depository.Warrants for salaries of countyofficers and county employees may be drawn by the county auditor from time to time as such<br>salaries become due and payable. The county auditor shall draw all other warrants or orders<br>upon the county treasurer for the payment of moneys upon the authority and for the purposes<br>specifically provided by law.All warrants issued by the county auditor shall be numberedconsecutively or in separate series by funds. The number, date, and amount of each warrant<br>and the name of the person to whom payable and the fund upon which drawn shall be stated<br>therein. Warrants shall be signed by the county auditor and at the time they are issued shall be<br>registered by the auditor in a book kept for that purpose.11-25-02. Treasurer to keep record of warrants paid. Each county treasurer shallkeep a record of warrants paid which shall show the number and amount of the warrant, the fund<br>from which paid, and the amount of interest paid thereon.11-25-03. Redemption of warrants on which interest due - Duty of treasurer. Whenthe county treasurer shall redeem any county warrant or shall receive any warrant in payment of<br>taxes on which any interest is due, the treasurer shall note on the warrant or order the amount of<br>interest paid by the treasurer thereon. The treasurer shall enter in the treasurer's accounts the<br>amount of interest paid distinct from the principal of the warrant or order. At the beginning of<br>each month, the county treasurer shall furnish to the county auditor an itemized statement of all<br>interest paid by the treasurer during the past month to enable the auditor to reconcile the<br>auditor's records.11-25-04. Treasurer to mark warrants redeemed. When the county treasurer paysany warrant drawn on the treasurer by the county auditor, or when the treasurer takes or receives<br>any warrant or receipt in payment of any tax, the treasurer shall write or stamp on the face of<br>such warrant, order, or receipt the word "redeemed" or "paid" and the date of redemption or<br>payment.11-25-05. Warrants - Cancellation - Description in minutes. The board of countycommissioners, at each regular meeting, may cancel all warrants drawn on any fund of the<br>county which have remained unpaid for a period of one year or more. The board may cancel all<br>warrants which have been subject to payment and which have not been presented for payment<br>for a period of one year or more. The board, before canceling any such warrant, shall cause to<br>be entered in the minutes of its proceedings a brief description of the warrant, containing the<br>name of the payee, and the number, date, and amount of each warrant to be canceled. If the<br>party entitled to any such warrant shall appear and give good and sufficient reason for the party's<br>delay in calling for such warrant or in presenting the same for payment, the board may issue a<br>new warrant in the amount to which the party is entitled, except for the statute of limitations.Page No. 1Document Outlinechapter 11-25 county warrants]]>