1. Upon receipt of a warrant, scrip, or other evidence of the county's indebtedness, the treasurer shall endorse on it the date of its receipt, from whom it is received, and the amount which the treasurer paid on it.
2. When a person wishing to make a payment to the county treasury presents a warrant of the county in an amount greater than the payment or presents for payment a warrant of the county in excess of the funds in the county treasury, the treasurer shall cancel the warrant and give the holder a certificate of the overplus. When the certificate of overplus is presented to the auditor, the auditor shall file it, issue a new warrant for the amount of the overplus, and charge the amount to the treasurer. The certificate of overplus is transferable by delivery and entitles the holder to a new warrant, payable to the order of the holder and containing reference to the original warrant.
3. The treasurer shall keep a record of all warrants issued by the auditor and presented for payment in a warrant book. The treasurer shall record for each warrant its number, date, principal, name of the drawee, when paid, to whom paid, and the amount of interest paid.
4. The treasurer shall return the warrants to the auditor. The treasurer shall compare the warrants with the warrant book and the word "canceled" shall be written over the minute of the proper numbers in the warrant book. The original warrant shall be preserved for at least two years. The treasurer shall make monthly reports to show for each warrant the number, date, drawee's name, when paid, to whom paid, original amount, and interest.
5. a. When a warrant legally drawn on the county treasury is presented for payment and not paid because of a deficiency, the treasurer shall carry out duties relating to the endorsement and payment of interest on the amount of deficiency as provided in chapter 74.
b. In lieu of the requirements and procedures specified in sections 74.1, 74.2, and 74.3, when warrants other than anticipatory warrants are presented for payment and not paid for want of funds or are only partially paid, the treasurer may issue a warrant order for an amount equal to the unpaid warrants drawn on a fund. The warrant order shall be dated and include the fund name, amount, and the rate of interest established under section 74A.6. The warrant order shall be endorsed by the treasurer, "not paid for want of funds", and include the treasurer's signature. The treasurer shall keep a list of all warrants comprising a warrant order and shall submit a duplicate copy of the warrant order to the auditor. The procedures of sections 74.4 to 74.7 apply to warrant orders.
6. The amount of a check outstanding for more than two years shall be paid to the treasurer and credited as unclaimed fees and trusts. The treasurer shall provide a list of the checks to the auditor who shall maintain a record of the unclaimed fees and trusts. A person may claim an unclaimed fee or trust within five years after the money is credited upon proper proof of ownership.
7. A warrant outstanding for more than two years shall be canceled by the auditor and the amount of the warrant shall be credited to the fund upon which the warrant was drawn. A person may file a claim with the auditor for the amount of the canceled warrant within five years of the date of the cancellation, and upon showing of proper proof that the claim is true and unpaid, the auditor shall issue a warrant drawn upon the fund from which the original canceled warrant was drawn. This subsection does not apply to warrants issued upon drainage or levee district funds or any fund upon which the county treasurer has issued a warrant order or stamped a warrant for want of funds.
1. [R60, § 2187; C73, § 557; C97, § 597; C24, 27, 31, 35, 39, § 5158; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 334.3; S81, § 331.554(1); 81 Acts, ch 117, § 553] ~I2. [C51, § 154, 490; R60, § 362, 755; C73, § 329; C97, § 485; C24, 27, 31, 35, 39, § 5162; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 334.5; S81, § 331.554(2); 81 Acts, ch 117, § 553] ~I3. [C51, § 155; R60, § 363; C73, § 330; C97, § 486; C24, 27, 31, 35, 39, § 5163; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 334.6; S81, § 331.554(3); 81 Acts, ch 117, § 553] ~I4. [C51, § 159, 160; R60, § 365, 366; C73, § 332, 333; C97, § 488; C24, 27, 31, 35, 39, § 5164; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 334.7; S81, § 331.554(4); 81 Acts, ch 117, § 553] ~I5. [S81, § 331.554(5); 81 Acts, ch 117, § 553; 82 Acts, ch 1048, § 1] ~I6. [C97, § 456; C24, 27, 31, 35, 39, § 5169; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 334.12; S81, § 331.554(6); 81 Acts, ch 117, § 553]
83 Acts, ch 65, § 1, 2; 83 Acts, ch 123, § 147, 209
Referred to in § 74.4, 74.6, 74.7, 230A.9, 331.427, 331.558
Iowa General Assembly
Search: Iowa Code 1995
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