House
File
211
-
Introduced
HOUSE
FILE
211
BY
SANDS
A
BILL
FOR
An
Act
related
to
moneys
administered
by
the
board
of
trustees
1
of
a
drainage
or
levee
district.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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211
Section
1.
Section
468.528,
Code
2011,
is
amended
to
read
1
as
follows:
2
468.528
Disbursement
of
funds.
3
Drainage
and
levee
taxes
when
so
levied
and
collected
shall
4
be
kept
by
the
treasurer
of
the
county
in
a
separate
fund
to
5
the
credit
of
the
district
for
which
it
is
collected
,
shall
be
6
expended
.
The
county
treasurer
shall
disburse
the
moneys
in
7
the
fund
only
upon
the
any
of
the
following:
8
1.
The
orders
of
the
board
of
trustees,
signed
by
the
9
president
of
the
board,
upon
which
warrants
shall
be
drawn
by
10
the
auditor
upon
the
treasurer.
11
2.
The
orders
of
the
board
of
trustees
directing
the
12
treasurer
to
place
all
or
any
part
of
the
moneys
into
a
13
checking
account
established
by
the
board
in
a
bank
or
credit
14
union
as
defined
in
section
12C.1.
15
a.
The
treasurer
shall
disburse
the
moneys
only
upon
16
resolution
duly
adopted
by
the
board.
The
board
shall
not
17
expend
moneys
in
the
account
for
a
purpose
if
the
board
could
18
not
order
the
county
treasurer
to
expend
moneys
from
the
19
county’s
separate
fund
for
that
same
purpose.
20
b.
The
board
shall
file
with
the
county
auditor
an
annual
21
financial
statement
that
is
accompanied
by
an
unqualified
22
opinion
based
upon
an
audit
of
the
account
performed
by
23
a
certified
public
accountant
licensed
in
this
state.
24
Notwithstanding
paragraph
“a”
,
the
board
shall
pay
the
costs
25
associated
with
performing
the
audit
out
of
the
district’s
26
moneys.
27
Sec.
2.
Section
468.531,
Code
2011,
is
amended
to
read
as
28
follows:
29
468.531
Compensation
——
statements
required.
30
The
compensation
of
the
trustees
and
the
clerk
of
the
board
31
is
hereby
fixed
at
forty
an
amount
not
to
exceed
two
hundred
32
dollars
per
day
each
and
necessary
expenses,
to
be
paid
out
33
of
the
funds
of
the
drainage
or
levee
district
for
each
day
34
necessarily
expended
in
the
transaction
of
the
business
of
the
35
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district,
but
no
one
shall
draw
compensation
for
services
as
1
trustee
and
as
clerk
at
the
same
time.
The
board
of
trustees
of
2
a
district
may
by
resolution
establish
for
themselves
and
for
3
the
clerk
of
the
district
a
lower
rate
of
pay
than
is
fixed
by
4
this
section
.
They
shall
file
with
the
auditor
or
auditors,
5
if
more
than
one
county,
itemized,
verified
statements
of
6
their
time
devoted
to
the
business
of
the
district
and
of
the
7
expenses
incurred.
8
EXPLANATION
9
GENERAL.
This
bill
provides
for
the
management
of
a
drainage
10
or
levee
district
by
a
three-member
board
of
trustees
elected
11
by
landowners
who
are
assessed
taxes
to
pay
for
district
12
improvements
(Code
section
468.500).
13
CONTROL
OF
ASSESSED
TAXES.
Moneys
levied
and
collected
in
14
taxes
are
deposited
in
a
special
county
drainage
or
levee
fund
15
controlled
by
the
county
treasurer
who
is
authorized
to
invest
16
such
moneys
and
make
disbursements
to
pay
for
district
expenses
17
(e.g.,
repairs
and
improvements)
as
authorized
by
the
board
18
(Code
sections
468.54
and
468.528).
The
bill
allows
the
board
19
to
direct
the
county
treasurer
to
deposit
all
or
any
part
of
20
such
moneys
into
a
checking
account
established
in
a
financial
21
institution
for
the
board’s
use
to
manage
the
district.
The
22
board
must
at
its
own
expense
employ
a
certified
public
account
23
to
perform
an
annual
audit
of
the
account.
24
INCREASE
IN
COMPENSATION.
The
bill
increases
the
amount
25
of
compensation
paid
to
a
trustee
or
clerk
of
the
board
of
26
trustees
from
$40
to
an
amount
not
to
exceed
$200
per
day
(Code
27
section
468.531).
28
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