(1)It is the duty of the
board of county commissioners of each county to publish in at least one legal
newspaper in the county a report of each claim, except salary warrants, and
expenditure by it allowed and paid and taxes rebated, disclosing the name of and
the amount paid to each individual or firm, a description of the services or material
furnished to the county, and, as to other items, the nature of the claim and
disclosing the fund charged with each expenditure. Such report shall contain a
statement of any contracts for the expenditure of money not paid immediately
made by the board of county commissioners, disclosing the nature and purpose of
the contract, the parties thereto, and the amounts involved therein. Such reports
shall be published at least monthly within thirt
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(1) It is the duty of the
board of county commissioners of each county to publish in at least one legal
newspaper in the county a report of each claim, except salary warrants, and
expenditure by it allowed and paid and taxes rebated, disclosing the name of and
the amount paid to each individual or firm, a description of the services or material
furnished to the county, and, as to other items, the nature of the claim and
disclosing the fund charged with each expenditure. Such report shall contain a
statement of any contracts for the expenditure of money not paid immediately
made by the board of county commissioners, disclosing the nature and purpose of
the contract, the parties thereto, and the amounts involved therein. Such reports
shall be published at least monthly within thirty days following the end of the
period for which made. If no legal newspaper is located in the county, either such
reports shall be published in a newspaper of an adjacent county which has general
circulation in the county for which the report is made, or the board shall cause such
statements to be posted in three conspicuous places in said county, one of which
shall be the courthouse door. The county accounting office, if there is one, and
otherwise the county clerk and recorder, if he is acting as the accounting agency
for the county, shall provide to the board of county commissioners all information
necessary for the publication. The published report shall state that it is published
under the direction of the board of county commissioners. Nothing in this section
shall be construed as requiring the board of county commissioners to publish or
make public the names of or individual public welfare payments to, or in behalf of,
indigent persons receiving assistance from public welfare programs financed, in
whole or in part, by federal or state funds, or any combination thereof, when such
publication is specifically forbidden by law.
(1.5) Salary information for all county employees and officials shall be
published twice annually in the manner provided in subsection (1) of this section.
The first publication shall be in August and shall include each employee's title and
gross monthly salary for the prior June. The second publication shall be in February
and shall list each employee by title, along with the total amount of gross salary
paid to such employee during the prior calendar year. Each publication of salary
information shall be accompanied by the countywide average percentage of salary
that is paid in addition to regular wages as fringe benefits, including, but not limited
to, insurance, medical care, retirement plans, housing, transportation, or other
subsidized employee expenses.
(2) It is the duty of the board of county commissioners of each county to
publish in some legal newspaper published in the county the semiannual financial
statement furnished to the board of county commissioners by the county treasurer
which shall include in separate columns the balance at the beginning of the period
in each fund kept by the treasurer, the collections to each fund from current taxes,
delinquent taxes, miscellaneous collection and transfers, withdrawals from each
fund showing cash disbursements, transfers and treasurer's fees, and the balance
at the end of the period in each fund. The statement shall be published within sixty
days following June thirtieth and December thirty-first each year. If no legal
newspaper is located in the county, either such reports shall be published in a
newspaper of an adjacent county which has general circulation in the county for
which the report is made or the board of county commissioners shall cause such
statements to be posted in three conspicuous places in said county, one of which
shall be the courthouse door. The county clerk and recorder shall furnish a copy of
such proceedings for such publication.
(3) Any willful violation of any provision of this section by any county
commissioner or by any person acting as clerk or otherwise for the board of county
commissioners in connection with such published reports and the statements
contained therein is a misdemeanor, and any person convicted of any violation shall
be punished by a fine not exceeding one hundred dollars.
(4) Failure to publish salary information as provided in subsection (1.5) of this
section shall be punishable by a civil penalty of not less than five hundred nor more
than one thousand five hundred dollars.