H.F. 62 Section 1. Section 161A.6, Code 2015, is amended by adding 1 the following new unnumbered paragraph after unnumbered 2 paragraph 2: 3 NEW UNNUMBERED PARAGRAPH . The commissioners shall segregate 4 financial duties relating to receipts, disbursements, and 5 payroll as determined by the commissioners. Bank account 6 reports including bank statements and other financial records 7 shall be delivered and opened by a commissioner, or by an 8 agent or employee, as appointed by the commissioners. The 9 person appointed to perform this task shall have no segregated 10 financial duties. The minutes of the first commissioners 11 meeting held following such appointment shall state the name of 12 the commissioner, agent, or employee. Financial records shall 13 be reviewed by the commissioners on a quarterly basis. 14 EXPLANATION 15 The inclusion of this explanation does not constitute agreement with 16 the explanation’s substance by the members of the general assembly. 17 This bill provides that the commissioners of a soil and 18 water conservation district must segregate duties relating 19 to receipts, disbursements, and payroll. The commissioners 20 determine how the segregation is to occur. Financial 21 records such as bank account reports are to be opened by a 22 commissioner, or by an agent or employee of the commission, who 23 has no segregated financial duties. The name of such person 24 shall be included in the commissioners meeting minutes. The 25 commissioners must review the financial records on a quarterly 26 basis. 27 -1- LSB 1094YH (6) 86 da/sc 1/ 1