Text: SF02179 Text: SF02181 Text: SF02100 - SF02199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 359.23, Code 1997, is amended to read
1 2 as follows:
1 3 359.23 RECEIPTS AND EXPENDITURES.
1 4 Each township clerk shall prepare, on or before September
1 5 30 of each year, a statement in writing, showing all receipts
1 6 of money and disbursements in the clerk's office for the
1 7 preceding fiscal year, which shall be certified as correct by
1 8 the trustees of the township. Before a statement is submitted
1 9 to the board of trustees, the statement shall be audited by a
1 10 disinterested party. Each township clerk shall send a copy of
1 11 this written statement to the county auditor no later than
1 12 seven days after the statement is certified by the trustees.
1 13 Sec. 2. APPLICABILITY OF STATE MANDATE. Section 25B.2,
1 14 subsection 3, shall not apply to the costs of annual township
1 15 audits required pursuant to section 1 of this Act.
1 16 EXPLANATION
1 17 This bill provides that the annual statement of receipts
1 18 and expenditures of a township clerk shall be audited by a
1 19 disinterested party before it is submitted to the township
1 20 trustees for their certification to the county auditor.
1 21 The costs incurred as a result of annual township audits
1 22 shall not be paid or reimbursed by the state pursuant to
1 23 section 25B.2, subsection 3.
1 24 LSB 3811SS 77
1 25 tj/jl/8
Text: SF02179 Text: SF02181 Text: SF02100 - SF02199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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