1. Except as provided in subsections 2 and 3, the auditor shall sign or issue a county warrant only after approval of the board by recorded vote. Each warrant shall be numbered and the date, amount, number, and the name of the person to whom issued shall be recorded and filed in the auditor's office. Each warrant shall be made payable to the person performing the service or furnishing the supplies for which the warrant makes payment and the purpose for which the warrant is issued shall be stated on it.
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.
[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]
83 Acts, ch 29, § 2; 83 Acts, ch 186, § 10084, 10201; 85 Acts, ch 197, §6
Referred to in § 230A.9, 331.402
Iowa General Assembly
Search: Iowa Code 1995
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