1. a. Except as provided in subsections 2 and 3, the auditor shall prepare and sign a county 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 for which the warrant is issued. The treasurer shall acknowledge receipt of the list by affixing 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.

Terms Used In Iowa Code 331.506

  • Auditor: means the county auditor or a deputy auditor or employee designated by the county auditor. See Iowa Code 331.101
  • Board: means the board of supervisors of a county. See Iowa Code 331.101
  • Clerk: means the clerk of the district court or the clerk's designee. See Iowa Code 331.101
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • County attorney: means the county attorney or a deputy county attorney or assistant county attorney designated by the county attorney. See Iowa Code 331.101
  • District: means a joint special assessment district, and a county special assessment district. See Iowa Code 331.485
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Officer: means a natural person elected or appointed to a fixed term and exercising some portion of the power of a city. See Iowa Code 362.2
  • Ordinance: means a county law of a general and permanent nature. See Iowa Code 331.101
  • Person: means an individual, firm, partnership, domestic or foreign corporation, company, association or joint stock association, trust, or other legal entity, and includes a trustee, receiver, assignee, or similar representative thereof, but does not include a governmental body. See Iowa Code 362.2
  • Recorded vote: means a record, roll call vote. See Iowa Code 331.101
  • Signature: includes an electronic signature as defined in section 554D. See Iowa Code 4.1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
  • Supervisor: means a member of the board of supervisors. See Iowa Code 331.101
  • Treasurer: means the county treasurer or a deputy treasurer or employee designated by the county treasurer. See Iowa Code 331.101
 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.
  Previous section
Next section  
 Chapter 331 Contents