§ 331.506 — Issuance of warrants

Iowa § 331.506

• Jurisdiction: Iowa
• Title IX: LOCAL GOVERNMENT
• Ch. 331: COUNTY HOME RULE IMPLEMENTATION

Text

1. a. Exceptasprovidedinsubsections2and3,theauditorshallprepareandsignacounty
warrant only after issuance of the warrant has been approved by the board by recorded vote.
Each warrant shall be numbered and the date, amount, number, name of the person to whom
issued, and the purpose for which the warrant is issued shall be entered in the county system.
Each warrant shall be made payable to the person performing the service or furnishing the
supplies for which the warrant makes payment.
b. The auditor shall not issue a warrant to a drawee until the auditor has transmitted to
the treasurer a list of the warrants to be issued. The list shall include the date, amount, and
number of the warrant, name of the person to whom the warrant is issued, and the purpose
forwhichthewarrantisissued. Thetreasurershallacknowledgereceiptofthelistbyaffixing
the treasurer’s signature at the bottom of the list and immediately returning the list to the
auditor. The requirement that the treasurer sign to acknowledge receipt of the list is satisfied

by use of a secure electronic signature if the county auditor and treasurer have complied with
the applicable provisions of chapter 554D.
c. The warrant list signed by the treasurer shall be preserved by the auditor for at least
two years. The requirement that the list be preserved is satisfied by preservation of the list in
electronic form if the requirements of section 554D.113 are met.
d. The requirement that the county auditor sign a warrant is satisfied by use of a secure
electronic signature if the county auditor has complied with the applicable provisions of
chapter 554D.
e. In lieu of the auditor issuing a warrant to a drawee, the auditor may issue a warrant
payment order to the county treasurer. Upon receipt of the warrant payment order, the
treasurer may submit payment to the drawee through an electronic funds transfer system.
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.

Legislative History

[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]